DAVIES & ANOR v COMMISSIONER OF TAXES 1995 (2) ZLR 92 (H)
Citation | 1995 (2) ZLR 92 (H) |
Case No | Judgment No. HH-93-95 |
Court | High Court, Harare |
Judge | Robinson J |
Heard | 1 August 1995 |
Judgment | 1 August 1995 |
Counsel | A Mills for the applicants |
Case Type | Civil application |
Annotations | No case annotations to date |
Flynote
Revenue and public finance — income tax — taxpayer — return — responsibility of employee taxpayer to obtain form from employer to show that tax deductions had been made from salary — no duty on Commissioner to obtain such form — assessment — reconsideration of by Commissioner — no power in High Court to order Commissioner to reconsider assessment — taxpayer's course is to lodge an appeal — Income Tax Act [Chapter 23:06] — s 65 and Thirteenth Schedule, paras 14(1), 17(3) and 22(1)(f)
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