Synopsis:
Application for leave to appeal against decision of the Cape High Court declaring the provisional valuation roll of the Cape Metropolitan Area invalid. The validity of the provisional valuation roll was challenged on three grounds. First, that the Ordinance is not a law in force and therefore the City could not rely on it for levying rates. Second, that in any case, the City could not impose rates because it was not a local authority as described by the Ordinance. And third, that there was no other law empowering the City to charge property rates based on a provisional valuation roll. Moseneke J for a unanimous Court rejected all of the respondent's arguments and ordered that the decision of the High Court be set aside.
