This appeal arose from a High Court decision wherein the appellant was ordered to pay sand levy to the respondent. In the year 2000, the respondent sought information as to how much stone had been mined and sold. Such information was made available in 2007. The respondent claimed levies for the said period and the trial judge ruled in their favour.
The court of appeal had to decide on whether the trial judge had erred in holding that sand levy was payable at any point and not just at checkpoints established by the council, that the trial judge had erred in law and in fact holding that levies were payable in arrears and that a person who mines sand or sells it does not necessarily need to go through a checkpoint to pay levy.
The court held that the by-law that stated that levy was payable at any check point did not mean that levy was only payable at a checkpoint and that a checkpoint was one of the places to get payment but not the only one. Secondly, the court dismissed that levies could not be paid as arrears as ss 69(3) and (4) of the Local Government Act supported the fact that any levy not paid could be recoverable as debt, so the trial judge was correct
The case was dismissed