Summary: Banker – liability of a commercial bank for illegal and unauthorised transactions purportedly concluded in its name by its agent – appellant bank’s agent and respondents concluding interest bearing deposit investment agreements using fictitious account holder names to conceal undeclared taxable funds from SARS – bank agent misappropriating funds – no trace of respondents’ deposits on bank’s processing systems and records – bank agent not duly authorised to represent bank in concluding illegal agreements designed to defraud the fiscus – respondents failing to establish their pleaded causes of action and bank’s appeal upheld.