By Lehlohonolo Lehana.
The Gauteng High Court has dismissed an appeal lodged by Lucky Montana in response to South African Receiver of Revenue (SARS) bid to have him sequestrated.
On Saturday, 11 October 2025, SARS revealed that Montana owed the revenue service just over R55-million.
According to SARS, Montana submitted a compromise offer of approximately R5.4-million on the debt.
The dispute between Montana and SARS dates back more than 10 years.
The receiver audited Montana’s financial affairs for the 2009-2019 tax period. The period includes Montana’s stint as Prasa CEO, which ran from 2009 to 2015. His reign at the rail operator ended after this journalist exposed the infamous R3.5-billion Swifambo “tall trains” scandal. Many of the financial dealings that form part of SARS’ latest assessment transpired while Montana was in charge of Prasa.
According to SARS, Montana had unlawfully evaded his tax liability by under-declaring taxable income he received from various sources over the relevant periods of audit.
SARS revealed that, as Montana had provided several physical addresses, the sheriff served warrants of execution at the various addresses.
Montana was only present for the execution of the warrant on 15 January 2020, according to SARS.
Within the sequestration application submitted by SARS, questions around undeclared income, the purchase of luxury cars and Montana’s properties have raised red flags. These are not the first red flags raised about Montana’s properties. At the State Capture Commission, questions were raised about whether money flowed from Prasa, where he was chief executive, to properties in the Tshwane area.
On 21 July 2025, the Court granted SARS’s application to strike out and dismissed Montana’s condonation application with costs. Montana thereafter filed an application for leave to appeal against this judgment.
The matter was heard on 17 October 2025 and the application for leave to appeal was dismissed with costs.
SARS Commissioner Edward Kieswetter said, “SARS recognises that the vast majority of taxpayers are honest and willing to do the right thing by meeting their registration, filing, and payment obligations. Pursuant to SARS’ mandate of collecting all the revenue due to the fiscus, we will do whatever is legally permissible to deliver on that undertaking.
In doing so, SARS will always uphold and respect the right of taxpayers to explore and exercise their constitutionally guaranteed rights to approach courts to seek a whatever remedy they prefer. SARS believes that all South Africans are equal before the law, and the organisation is enjoined by the law to enforce its provisions without fear, favour, or prejudice.”