Pricewaterhouse Coopers Inc and Others v Van Vollenhoven NO and Another

The litigation formed part of long‑running proceedings between the parties. The High Court ordered the plaintiff, National Potato Co‑operative Ltd, to provide security for the defendants’ costs, with the amount to be determined by the taxing master. In December 2006 the taxing master fixed security at approximately R7.56 million but disallowed a substantial item relating to forensic auditors’ fees. Nearly 18 months later, and well outside the 180‑day period prescribed by the Promotion of Administrative Justice Act 3 of 2000 (PAJA), the defendants applied to review and set aside the taxing master’s decision. The High Court dismissed the review on the basis of unreasonable delay and refused to extend the statutory time period. The defendants appealed to the Supreme Court of Appeal.

The appeal was dismissed with costs, including the costs of two counsel.

The case affirms the strict application of PAJA’s 180‑day time limit for judicial review and clarifies that deliberate forensic decisions not to litigate do not constitute a reasonable explanation for delay. It reinforces that extensions under s 9(2) of PAJA will only be granted where the interests of justice are clearly established, contributing to certainty and finality in administrative decision‑making.