Automated Summary
Key Facts
This case (Civil Appeal No. 20/2013) involves the Swaziland Revenue Authority (applicant) and CIC (Pty) Ltd, First National Bank of Swaziland Ltd (respondents). The Supreme Court initially struck off a review application due to the applicant's failure to state prospects of success in its condonation application for late filings. The current application seeks to cure this deficiency and obtain leave to reinstate the review. The Court granted leave to reinstate the review under Section 148 of the Constitution but ordered costs in favor of the respondents. The decision centers on whether to reinstate a review of a VAT levy assessment set aside in an earlier appeal.
Tax Type
Value-Added Tax (VAT)
Issues
- A central issue was whether newly discovered evidence regarding customs endorsing stamps, cross-border movements, and documentation irregularities met the criteria for triggering a review under Section 148 of the Constitution. The applicant argued this evidence was unavailable during the initial proceedings and could justify overturning the prior decision.
- The court considered whether to grant leave to reinstate a review application that was previously struck off the roll for the applicant's failure to state prospects of success on review and late filing of documents. The key question was whether the applicant could overcome these procedural deficiencies to obtain reinstatement.
Holdings
- Leave is granted to re-instate the application for review by the Supreme Court. The court found that the applicant's failure to state prospects of success in the initial condonation application was a critical omission, but after considering the circumstances, it decided to provisionally forgive the oversight and allow the review to proceed.
- Costs are ordered in favor of the Respondents, including certified costs of Senior Counsel, despite the applicants' success in obtaining leave for re-instatement. The court reasoned that the respondents had no fault in the resurfacing of the matter and incurred legal costs opposing it.
Remedies
- Leave is granted to re-instate the application for review by the Supreme Court.
- Costs are ordered in favour of the Respondents, including certified costs of Senior Counsel.
Tax Issue Category
Input Vs. Output Vat
Legal Principles
The Supreme Court emphasized that an application for condonation of late filing in a review must include both adequate reasons for delay and a demonstration of reasonable prospects of success. Failure to address prospects of success, as a twin requirement with delay justification, led to the initial dismissal of the review application. The court reiterated that this procedural standard is non-negotiable and forms a critical basis for judicial review reinstatement decisions.
Precedent Name
- The Commissioner of Police and Another v Dallas Busani Dlamini and Others
- Mntjintjwa Mamba and Others v Madlenya Irrigation Scheme
- Swaziland Revenue Authority v Impunzi Wholesalers (Pty) Limited
Cited Statute
Constitution of the Kingdom of Swaziland
Judge Name
Jacobus P. Annandale
Passage Text
- The applicants must be granted the relief they need in order to have the application for review re-enrolled. Accordingly, such relief is ordered.
- The empowering section of the National Constitution which confers this review jurisdiction on the Supreme Court, lists 'new evidence' as one of the factors which can trigger a review of its own prior decision.
- It was therefore no surprise that the Full Bench ordered the matter to be struck off the roll. The ratio behind this order is plain and simple: If you do not state your prospects of success in a matter where you failed to comply with deadlines as defined under the Rules, and you were not timeously excused from compliance when prudent foresight dictated a timeous application founded on a reasonable apprehension of being late, once you are obliged to apply for condonation, it is trite that the reasons for delay must be adequately explained and equally importantly, to demonstrate to the decision maker that you have at least a reasonable chance or prospect of success in the matter at hand.