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Because of the above, this matter did not engage the Court’s constitutional or general jurisdiction and leave to appeal was thus refused. The Court found that the pleadings fell short of demonstrating the public importance that the point of law triggered. As the matter failed to meet this threshold requirement, the matter did not engage the Court’s general jurisdiction.

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However,even if the Defendant were to appreciate the failureit would not constitute gross negligence on the Defendant’spart, unlessit can be proven that the Defendant should have doubtedthe competence or efficiency of the contractor. 14     He further testified that he never expected that his child wouldunder normal reasonable circumstancesstep on a live wire at GrandWest, a public venue, as there was no warning or any indication thatthere was work in progress, orthat his child might step on a livewire. Furthermore, he noticed the disclaimer notices on theDefendant’s premisesbut failed to read them. Our award-winning entertainment destination – located in Fourways in northern Johannesburg – boasts international theatre, world-class dining, family fun, class-leading hotels, casino-thrills, shopping, movies and much more.

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• It is importantto note that the court alreadyruled on the admissibility of theconnector block and how, if used as evidence, should be led.
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The applicants were all holders of casino operator licences granted in terms of the respective Acts which regulate gambling and betting taxes paid by casino operators, to the Boards. To incentivise gambling play, the applicants offered members of their loyalty programmes, their “Most Valued Guests”, non-cashable and non-transferable credits, called “freeplay” credits, which took the form of a right to use the applicants’ slot machines without these players having to pay. A dispute between the Boards and the applicants about whether freeplay should be included in taxable revenue arose.

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This question is not concerned with the merits of the interpretation contended for but with the subject-matter of the claim. In this Court, the WC applicants sought leave to appeal against the order of the Supreme Court of Appeal (SCA), which had upheld an appeal against an order of the High Court of South Africa, Western Cape Division, Cape Town (WCHC). The WCHC found in favour of the WC applicants and held that, on a proper interpretation of the provisions, freeplay was not included in the drop. Consequently, it did not form part of the AGR and thus was not part of taxable revenue. The SCA upheld the Western Cape Gambling and Racing Board’s appeal and held that on a proper interpretation of the provisions, freeplay was included in the AGR for purposes of calculating gambling taxes. This was because the target of the tax was not the income (or revenue) generated by the applicants, but the gambling activity itself.

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