REPUBLIC OF SOUTH AFRICA

 IN THE HIGH COURT OF SOUTH AFRICA

(1)	REPORTABLE:  NO
(2)	OF INTEREST TO OTHER JUDGES: NO
(3)	REVISED YES

   15 FEBRUARY 2021                           __________________
          DATE			        SIGNATURE

GAUTENG DIVISION, PRETORIA

CASE NO14886/ 16

                                                                      CASE NO: 8420/2018
In the matter between:

GRASPAN COLLIERY SA (PTY) LTD                                                      APPLICANT                                                                                   

And            
THE COMMISSIONER FOR THE SOUTH 
AFRICAN REVENUE SERVICE                                                RESPONDENT
 								     
This judgment is issued by the Judge whose name is reflected herein and is submitted electronically to the Parties/their legal representatives by email. The judgment is further uploaded to the electronic file of this matter on CaseLines by the Judge or his/her Secretary.  The date of this judgment is deemed to be 15 February 2021.

___________________________________________________________

JUDGMENT APPLICATION FOR LEAVE TO APPEAL
___________________________________________________________
COLLIS J

INTRODUCTION
[1] This is an application for leave to appeal against the judgment and order I made on 11 September 2020. The full order of the court reads as follows:
1.1 “The application is dismissed with costs, including costs consequent upon the employment of two counsel.”

[2] The application is premised on the grounds as listed in the Application for Leave to Appeal dated 5 October 2020.     

LEGAL PRINCIPLES
[3] Section 17 of the Superior Court’s Act provides as follows:
(1) Leave to appeal may only be given where the judge or judges concerned are of the opinion that-
(a) (i) the appeal would have a reasonable prospect of success; or 
      (ii) there is some other compelling reason why the appeal should be heard, 
          including conflicting judgments on the matter under consideration;
(b) the decision sought to appeal does not fall within the ambit of section 16(2)(a); 
and
(c) where the decision sought to be appealed does not dispose of all the issues in the case, the appeal would lead to a just and prompt resolution of the real issues between the parties.

[4] As to the test to be applied by a court in considering an application for leave to appeal, Bertelsmann J in The Mont Chevaux Trust v Tina Goosen & 18 Others 2014 JDR 2325 (LCC) at para 6 stated the following:
‘It is clear that the threshold for granting leave to appeal against a judgment of a High Court has been raised in the new Act. The former test whether leave to appeal should be granted was a reasonable prospect that another court might come to a different conclusion, see Van Heerden v Cronwright & Others 1985 (2) SA 342 (T) at 343H. The use of the word “would” in the new statute indicates a measure of certainty that another court will differ from the court whose judgment is sought to be appealed against.’

[5] ‘In order to succeed, therefore, the appellant must convince this Court on proper grounds that he has prospects of success on appeal and that those prospects are not remote, but have a realistic chance of succeeding. More is required to be established than that there is a mere possibility of success, that the case is arguable on appeal or that the case cannot be categorised as hopeless. There must, in other word, be a sound, rational basis for the conclusion that there are prospects of success on appeal.’ 
    
[6] The applicant and the respondent on request by this court had filed written Heads of Argument in order to facilitate the virtual hearing of the matter. 

[7] Having read the papers and having carefully heard counsel I come to the conclusion that there is no reasonable prospect that another court would come to a different conclusion on the order of the court.

ORDER
[8] Consequently I make the following order:

8.1 The application for leave to appeal is dismissed with costs, such
     costs to include the costs of two counsel. 

___________________
C. J. COLLIS	
JUDGE OF THE HIGH COURT
GAUTENG DIVISION PRETORIA 

APPEARANCES:
FOR APPLICANT:                               ADV. J.P. Vorster SC
INSTRUCTED BY:     		             MACROBERT ATTORNEYS
FOR RESPONDENT:                            ADV. M. Chohan SC & 
                                                        ADV. L. Haskins
INSTRUCTED BY:                               THE STATE ATTORNEYS
DATE OF HEARING:                            08 FEBRUARY 2021
DATE OF JUDGMENT:                         15 FEBRUARY 2021

Judgment electronically transmitted.