Synopsis:
Application for leave to appeal against a judgment of the North Gauteng High Court ruling, affirmed on appeal to the Supreme Court of Appeal, that section 12 of the Regional Services Councils Act 109 of 1985 did not empower the Minister of Finance to authorise the City Council to summarily estimate the liability of levy payers. The City contended the judgments of the courts below should be reversed because the Minister was not party to the litigation. A unanimous Court held that, given that the relevant statutory provisions have been abolished, and that the legal argument in favour of the notice is exceedingly weak, the non-joinder of the Minister is not a sufficient reason to hear the case. The Court found that it was therefore not necessary to enter into the question of the existence and impact of the doctrine of collateral challenge. The application for leave to appeal was dismissed. Majority: Judgment of the Court