Macbeth Attorneys Incorporated v South African Forestry Company SOC Limited and Others

Macbeth Attorneys Incorporated applied for leave to appeal to the Supreme Court of Appeal against a judgment of the Gauteng Division of the High Court. The application for leave to appeal was dismissed with costs. The respondents thereafter prepared bills of costs, and a notice of taxation was duly served on the applicant’s correspondent attorneys. The applicant failed to attend the taxation before the Taxing Master, with the result that the bills were taxed on an unopposed basis and the allocatur was completed. Several months later, the applicant sought to invoke the review of taxation procedure under SCA rule 17. The taxing master initially refused to state a case due to lateness, condonation was later granted, and the matter ultimately came before a judge of appeal for determination.

The application for review of taxation was dismissed with costs.

The case clarifies and reinforces the limited scope of SCA rule 17, confirming that a review of taxation is only available where objections were raised at taxation or where items were disallowed mero motu. It underscores the procedural consequences of failing to attend taxation and delineates the correct remedies available in costs disputes before the Supreme Court of Appeal.