Nutun Business Services South Africa (Pty) Limited (formerly Transaction Capital Recoveries (Pty) Limited) v Taxing Master, High Court of South Africa, Gauteng Local Division, Johannesburg and Another

The applicant was unsuccessful in two applications against Emfuleni Local Municipality in 2020, resulting in two costs orders in favour of the municipality. Almost four years later, in June 2024, the municipality’s cost consultant presented two bills of costs for taxation, which were taxed on an unopposed basis in the applicant’s absence, resulting in taxed amounts totalling R736,189.54. The applicant alleged that it had never received notices of taxation and only became aware of the taxed bills in June 2024 when payment was demanded. The municipality contended that notice had been served by email to the applicant’s attorney’s personal email address and via uploads to CaseLines. The applicant applied to set aside the taxing master’s allocators on the basis that the taxations occurred without proper notice and in breach of the Uniform Rules of Court.

The taxation awards dated 7 June 2024 and 26 June 2024 under case number 02014/2020 were set aside. The second respondent was ordered to pay the costs of the application, including the costs of senior counsel.

The judgment reinforces the strict procedural requirements governing taxation of bills of costs in South African practice. It confirms that proper notice is a jurisdictional prerequisite for valid taxation and that service by email is impermissible without clear consent under Rule 4A(1)(c). The case underscores the proactive duty of taxing masters to satisfy themselves of proper service and protects litigants’ right to be heard before adverse cost consequences are imposed.