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The relevant taxing provisions in the Acts provide for gambling and betting taxes to be payable on “taxable revenue”, which is defined to mean adjusted gross revenue (“AGR”) less admissible deductions as determined under the Acts. The relevant part of the definition for AGR related to what is termed “the drop”, which is defined in the Acts as “the amount deducted from players’ slot accounts as a result of . The present dispute centred on whether freeplay, when utilised by a player, formed part of the “drop” and consequently AGR, for the purpose of calculating the casino operators’ taxable revenue. The applicants in both matters were subsidiaries of Sun International (South Africa) Limited (Sun International) which owns casinos across the country. In the first matter, the applicants were casino operators in the Western Cape (the WC applicants).

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Hefurther conceded that he never inspected the area where the wireswere prior, or after the incident had occurred. For discerning players, Graceland Casino offers an exclusive VIP Lounge with private gaming tables, high-limit slots, and premium service. Enjoy personalized attention and a luxurious gaming experience in our elite lounge.

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The Defendantthrough the actions of its employees,electrical and maintenance department acted grossly negligent. Immerse yourself in the thrilling world of Stadium Gaming at Montecasino! This innovative gaming experience offers the best of both worlds – the convenience of personal terminals and the excitement of live table games, all without the need for a dealer. With a bright, colourful aesthetic, it has exclusive slots and tables are in a private setting which offer high-stakes gaming. Players can look forward to a blackjack table, a roulette table, and 38 thrilling slot machines – five of which are Aruze machines.

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• The Defendantthrough the actions of its employees,electrical and maintenance department acted grossly negligent.
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• She furtherconceded that the electrical cable was exposed in a busy area wherethere were plenty of foot activityby the public and that theice-skating rink which constituted a water source was near to wherethe electrical cable was lying.
• And in the second matter, the applicants were casino operators in the Eastern Cape (the EC applicants).
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At no specific time doesshe state that it was the dutyof the contractor to ensure that allwires were safely secured or that the contractor had to make surethat the area where theChristmas tree and lights were mounted weresafe for the public or children after it had been removed. Byher own evidencethe tree was removed the day before the incident,and it can only be attributed to the negligence of the Defendant’selectricaldepartment not performing their duty that the exposed livewas there that caused the electrocution to the Plaintiff’schild. 24     At the time of the incident, he was employed as the Safety and Healthmanager at Sunwest Internationalwho operated as Grand West.

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Making use of the images in Exhibit“A”,especially images 2, 3 and 4, the Plaintiff identified the area whereincident occurred and the exposed electricalwire, his child hadstepped on. With over 300 state-of-the-art slot machines, which operate 24/7, Graceland Casino brings you an electrifying gaming experience. Choose from classic reels, video slots, and progressive jackpots with grand payouts. Johannesburg’s award-winning Montecasino offers visitors a non-smoking and two smoking casinos housing over 1,500 Slot machines and 84 Tables games.

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10     In order to determine whether the Defendant was indeed grosslynegligent on the day of the incident,I will firstly proceed with aconsideration of all the relevant circumstances in this matter andbriefly summarize the evidencepresented by all the witnesses. 3 The minor’s injuries referred to in paragraph 12 of theparticulars of claimhave been admitted by the Defendant. The partiesfurther agreed that the question of causation and the sequalae of theinjuries,along with the issue of disclaimer of indemnity notices,will stand over until the court has decided the degree of negligence.An order to this effect was made by the court. The defendant is liableto pay the plaintiff’s damages to be proven or agreed uponarising from the injuries sustained byhis minor child on 8 January2020 on the Defendants premises. The defendant is liable for theplaintiff’s cost of the actionon a party and party scale C,including cost of counsel. This two-night comedy spectacular from 5 & 6 September promises an unforgettable evening of top-tier comedy and meaningful impact.

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22     During cross-examination, he speculated that it could have been thecontractor who caused thelive wire to protrude from the connectorblock, or that it could have been as result of someone who hadinadvertently stepped onthe wire. He furtherconfirmed that Ms Maritzhad a WhatsApp group with several employees. That she was the person who informed him that Grand West neededto go and securethe area.

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Whether you’re a beginner or a seasoned pro, our tables offer the perfect setting to test your strategy and luck in a thrilling atmosphere. Our gaming experiences extend across both smoking and non-smoking areas. The answer laid in the proper interpretation of various interrelated provisions of the Western Cape Gambling and Racing Act (the WC Act) and the Eastern Cape Gambling Act (the EC Act), together referred to as the Acts. When we look at the differences between online video slots and physical slot machines, if a health-motivated person experiences losses. Casino locations in australia you might also find light orbs on the grid, it was given the moniker Omaha to indicate that exactly two of the four down cards must play in the final five-card hand.

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The Thaba Moshate casino is the most exquisite casino in Burgersfort and comprises 160 slots and 11 tables. Enjoy the ease and convenience of cashless gaming and with friendly table rules, strategy cards and “How to Play” brochures available, you’ll always be making the right calls. Our slots operate 24/7, showcasing cutting-edge multi-line video and reel game products. With denominations ranging from 2c to R50, and a diverse range of progressive jackpots and mysteries, Graceland Casino ensures an immersive and thrilling gaming environment.

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Guest author Jacek Michałski shares five easy steps for you to start stream streaming online casino games. The conduct of theelectrical and maintenance department and even Maritz, in failing  tofollow up whether the electricity supply had been securedwas of an extreme nature when compared to ordinary negligence. With a variety of Slot machines as well as Tables games such as, Blackjack, Poker and Roulette. Guests looking for a private casino gaming experience can also make use of our Salon Prive area.

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Get ready to experience the magic of the holiday season – in the heart of winter! Our Christmas in July Market is bringing festive cheer early this year with a delightful celebration for the whole family. Activate your My Sun account to link your Sun MVG card and view your Sun MVG loyalty statements, update your details, book hotel rooms and more. My Sun is Sun International’s online self-service portal that gives you a world of Sun International at your fingertips. Complete an application form at you nearest Sun MVG desk along with your proof of identity or register online. You can visit any South African Sun International casino to collect your Sun MVG Card.

The Court found that the applicants’ appeal to the public impact of gambling taxes on the provincial fiscus did not, in itself, elevate the arguable point of law to one of general public importance. The Court found that the sole issue that arose and which was dispositive of the dispute was whether freeplay is included in the definition of taxable revenue in the Acts. That was not a matter that engaged this Court’s constitutional jurisdiction. The Court found that it was not plausible to suppose that proper consideration of constitutional factors could lead to a different outcome on whether or not freeplay is included in the definition of AGR in the Acts.

Indulge in handcrafted pasta, wood-fired pizzas, and decadent dolci, all made with the finest ingredients. Sip on expertly curated wines and classic Italian cocktails while soaking in the vibrant atmosphere that transports you straight to the streets of Rome. 50     I am thus satisfied on a balance of probabilities, that the Plaintiffhas proven that the Defendantwas vicariously grossly negligent inits duty to ensure the safety of the child and the public at large asalleged by the Plaintiffin their amended particulars of claim.

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48     A further aggravating factor is that not only was the child fouryears old at the time of theincident but a live wire with the copperoutside was next to an ice rink with water substance. GrandWest failed dismallyin their responsibility of due diligence andcare expected from an establishment in their position. Had theelectrical and maintenancedepartment conducted a thorough inspectionand secured the area after the Christmas tree had been removed, notonly would the livewire have been seen and removed, but the childwould also not have been electrocuted. Similarly, that the exposed livewire would pose a danger to members of the public who mighthold ontothe metal railing at the kiddie’s ice-skating rink. Step into the action with classic casino table games, including Blackjack, Roulette, and Poker.

This question is not concerned with the merits of the interpretation contended for but with the subject-matter of the claim. In this Court, the WC applicants sought leave to appeal against the order of the Supreme Court of Appeal (SCA), which had upheld an appeal against an order of the High Court of South Africa, Western Cape Division, Cape Town (WCHC). The WCHC found in favour of the WC applicants and held that, on a proper interpretation of the provisions, freeplay was not included in the drop. Consequently, it did not form part of the AGR and thus was not part of taxable revenue. The SCA upheld the Western Cape Gambling and Racing Board’s appeal and held that on a proper interpretation of the provisions, freeplay was included in the AGR for purposes of calculating gambling taxes. This was because the target of the tax was not the income (or revenue) generated by the applicants, but the gambling activity itself.

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