The appellant, Weenen Transitional Local Council, sued the respondent, a property owner and ratepayer within its jurisdiction, in the Weenen Magistrate’s Court for payment of municipal rates allegedly due and payable on 30 January 1996. The respondent defended the action on the basis that the council had failed to comply with section 166 of the Natal Local Authorities Ordinance 25 of 1974, which prescribes mandatory notice requirements before rates become due and payable. It was common cause that the council had published only a single notice dated 23 June 1995, purporting to be a notice under section 105, and that it had not published the two consecutive notices required by section 166. The magistrate upheld the defence, and the Natal Provincial Division dismissed the council’s appeal. Leave to appeal was granted to the Supreme Court of Appeal.