Cape Town &amp; District Gas, Light &amp; Coke v Director of ValuationsCape Town &amp; District Gas, Light &amp; Coke v Director of Valuations Cape Town & District Gas, Light & Coke v Director of Valuations Cape Town & District Gas, Light & Coke Co, Ltd v Director of Valuations is an important case in South African law. It was heard in the Cape Provincial Division by De Villiers JP and Searle J on August 5, 1949, with judgment on August 30. P. Charles appeared for the appellant and HG Lawrence KC for the respondent. Facts. In 1903, the appellant company had built, on a concrete foundation sunk four feet below surface level, a heavy steel structure for the purpose The gas holder was not affixed to the  soil by any mechanical means; its affixation was entirely due to its sheer weight resting upon the concrete foundation. It appeared that the company intended using it as long as it continued to function efficiently. Judgment. In an appeal under section 67 of Ordinance 26 of 1944 (Cape), the court held that the gasometer was immovable property. The court held further that it was a "structural improvement" within section 45(h) of the Ordinance, although "quaere" whether the structure was also a "building" within the meaning of sub-section (b) of section 45. Cape Town & District Gas, Light & Coke v Director