Minister of Finance v Paper Manufacturers Association of South Africa

The Minister of Finance issued notices in 2006 under ss 48 and 75 of the Customs and Excise Act 91 of 1964 reducing or abolishing import duties and rebates on paper and paperboard products, following recommendations originating from the International Trade Administration Commission (ITAC) at the request of the Printing Industries Federation. These ministerial amendments were temporary and would lapse at the end of 2007 unless Parliament provided otherwise. In February 2007 the Minister announced his intention to introduce the Taxation Laws Amendment Bill, 2007, which sought to prevent the automatic lapsing of these amendments. The Paper Manufacturers Association, representing local manufacturers who opposed the reduced import duties, had already launched a pending High Court review challenging the validity of the ITAC process. Fearing that adoption of the Bill would extinguish their review rights, the Manufacturers obtained an interim interdict from the Pretoria High Court preventing the Minister from introducing the Bill to Parliament. The Minister of Finance and the Printing Industries Federation appealed to the Supreme Court of Appeal.

The appeal was upheld with costs, including the costs of two counsel. The High Court’s order granting the interdict was set aside and replaced with an order dismissing the application with costs.

The case is a leading authority on judicial restraint in the legislative process, clarifying that High Courts have no power to interdict the introduction of Bills to Parliament. It affirms separation of powers, delineates the limited circumstances for pre-enactment judicial intervention, and confirms that defects in administrative processes may still affect subsequent legislation without justifying prior restraint on Parliament.