Abstract:
This decision deals with the theft of a cheque that was sent through the post. We
originally commented on the decision of the court of first instance (see Stabil-
pave (Pty) Ltd v The South African Revenue Services [2009] ZASCA 159 (11
December 2009) and Nagel and Pretorius “Taxpayers beware the SARS cheque
refund” 2010 THRHR 482.). We were of the opinion that the decision of the
court of first instance was wrong. The matter subsequently went on appeal to the
full bench of the North Gauteng High Court where the majority of the court
upheld the decision of the court of first instance. The matter then went on appeal
to the Supreme Court of Appeal.
