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Court name
Supreme Court
Case number
50 of 2010

Commissioner of Revenue v La Marine Company (Pty) Ltd (50 of 2010) [2010] SCSC 14 (13 June 2010);

Media neutral citation
[2010] SCSC 14
Egonda-Ntende, CJ





Civil Side No. 50 of 2010


Commissioner of Revenue Plaintiff




La Marine Company (Pty) Ltd Defendant

Represented by it Managing Director

Mr. Jean Louis






Egonda-Ntende, CJ


  1. The plaintiff is the Commissioner of Revenue entrusted with the duty of collecting and recovery of contributions and surcharges payable under the Social Security Fund Act. The defendant was an employer liable to pay contributions and accrued surcharges in respect of its employees under the Social Security Fund Act. This action is for the recovery of contributions and surcharges amounting to SR 85,759.30.


  1. The defendant was served with summons to appear to a plaint but failed to appear on the due date and this case was fixed for hearing ex parte on the 17 May 2010 on which date it was heard in the absence of the defendant.


  1. The plaintiff called one witness Ms June Louisa Lucie. She works with the Social Security Fund and her duties include registering all employers with the fund and ensuring that they pay their contributions for both the employer and the employee. The defendant registered with the SSF in November 2005.


  1. The witness produced a reconciliation statement that showed the amounts levied, the payments made by the defendant, and the balance outstanding. The balance outstanding is SR 85,759.00. The evidence before me is uncontroverted. I am satisfied that the said sum is outstanding as claimed.


  1. Judgment is entered for the plaintiff against the defendant in the sum of SR 85,759.30 only with costs of this suit.


Signed, dated and delivered at Victoria this 14th day of June 2010





FMS Egonda-Ntende

Chief Justice