NT Makhubele Enterprises CC and Others v Business Partners Limited

The applicants unsuccessfully sought leave to appeal against four High Court judgments and later petitioned the President of the Supreme Court of Appeal for reconsideration, both of which were dismissed with costs. The respondent thereafter presented its bills of costs for taxation. Despite proper notice, the applicants failed to attend the taxation, and the taxing master issued an allocatur. The applicants then requested the taxing master to state a case for review under rule 17(3) of the SCA Rules, raising various procedural, administrative, and constitutional objections. The taxing master refused, relying on authority that a party who did not attend taxation cannot invoke the review procedure. The applicants sought review of that refusal.

The application was dismissed with costs.

The judgment clarifies and reinforces the strict procedural limits of rule 17(3) of the SCA Rules, confirming that non-attendance at taxation bars a party from invoking the review mechanism. It underscores the importance of participating in taxation proceedings and delineates the proper remedies available to defaulting parties in South African appellate cost practice.