SONGORE v COMMISSIONER OF TAXES 1985 (1) ZLR 270 (S)
Citation | 1985 (1) ZLR 270 (S) |
Case No | Details not supplied |
Court | Supreme Court, Harare |
Judge | Beck, Gubbay and McNally JJA |
Heard | 16 May 1985 |
Judgment | 16 May 1985 |
Counsel | J P Haxen for the appellant |
Case Type | Civil Appeal |
Annotations | No case annotations to date |
Flynote
Legislation — s 32, Sales Tax Act, [Chapter 184] — s 12 Fiscal Appeal Court Act [Chapter 180].
Practice and procedure — summary judgment — assessed tax — defence that tax incorrectly assessed — not bona fide where no timeous objection made to assessment.
Revenue — sales tax — objections — failure to object to assessment precludes later defence to Commissioner's application for summary judgment.
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