COMMISSIONER OF TAXES v C W (PVT) LTD 1989 (3) ZLR 361 (S)
Citation | 1989 (3) ZLR 361 (S) |
Case No | Details not supplied |
Court | Supreme Court, Harare |
Judge | Dumbutshena CJ, Gubbay JA, McNally JA, Manyarara JA & Korsah JA |
Heard | 12 December 1989 |
Judgment | 28 December 1989 |
Counsel | M J Gillespie for the appellant |
Case Type | Civil appeal |
Annotations | Link to case annotations |
Flynote
Constitutional law — Constitution of Zimbabwe 1980 — s 16(7) — "reasonably justifiable in a democratic society" — meaning of — Capital Gains Tax Act 1981 — exemption from capital gains tax for certain persons whose external share holdings had been compulsorily acquired but not for others — reason for distinction — whether "reasonably justifiable" — s 16(1)(c) — compulsory acquisition of property — tax on compensation therefor — whether such tax in breach of s 16(1)(c).
This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.