South Africa: Judge Confirms Preservation Order Against Businessman and Conspicuous Consumer Hamilton Ndlovu


Ndlovu had taken to social media to post images of some of the high-end vehicles he had purchased for himself and his family, valued at about R10.5-million.

The Pretoria division of the Gauteng High Court has confirmed a Section 163 (preservation) order granted to the South African Revenue Service (SARS) in September last year against luxury car-loving businessman Thabiso Hamilton Ndlovu and several companies that have been described by the presiding judge as "mere fronts".

In a ruling emailed to the parties on Monday, the acting Deputy Judge President of the Gauteng division, Roland Sutherland, found that Ndlovu's reasons for challenging the provisional order - including that he was busy sorting out his tax affairs when it was issued - had insufficient tread.

Sutherland said the argument that Ndlovu and his companies were "intent on paying what shall fall due" was "belied by the duration of the non-compliance" with SARS.

The judge further found that the opinion for a preservation order as put forward by SARS was "wholly reasonable and appropriate".

"The delinquency in the rendering of the tax returns is an obvious and strong indication that the taxpayer is, at best, irresponsible and, at worst, is hiding income. When...

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