REZONING DECISION: MUNICIPAL BY-LAW WORDING NOT TO BE WATERED DOWN BY RELIANCE ON CONTEXT OF DELIBERATIONS WHEN THE BY-LAW WAS CONSIDERED
Choisy-Le-Roi Owners (Pty) Ltd v The Municipality of Stellenbosch and Another (10240/2020)  ZAWCHC 71 (11 May 2022)
Stellenbosch’s Technopark is zoned to provide for a uniquely styled technology park. The judgment referred to here deals with a rezoning application by the owner of a vacant erf in the area as it sought to erect a mixed use scheme, including residential units. The municipal tribunal refused the application and, in an application for review of the unsuccessful appeal against the tribunal’s finding, the court here found in favour of the applicant. It transpired that the factors taken into account by the Mayor, as appeal body for decisions of the municipal tribunal, relied on the context in which the provisions in the municipal planning framework were considered, thereby diluting the text of the gazetted provisions. A review was therefore warranted.
SALE AGREEMENT AND WARRANTY THAT TAX AFFAIRS ARE IN ORDER: IS A SARS ASSESSMENT FINAL PROOF OF DEBT DUE?
EBS International (Pty) Ltd and Another v Wright (19128 / 2020)  ZAWCHC 69 (9 May 2022)
Sale agreements for property or shares in an entity often provide for a guarantee that the seller’s or entity’s tax affairs are in order. To add teeth to the warranty, a clause is included indemnifying the purchaser should the warranty turn out to be flawed. Should the purchaser then apply to SARS for relief under the latter’s tax relief programme, would SARS’ assessment constitute final proof of liability and can the seller be held liable to perform under the warranty? Yes, the court said in this judgment, and the summary explains why.