EDGARS STORES LTD v COMMISSIONER OF TAXES 1996 (2) ZLR 747 (S)
Citation | 1996 (2) ZLR 747 (S) |
Case No | Judgment No. S-241-96 |
Court | Supreme Court, Harare |
Judge | Gubbay CJ, Korsah JA & Ebrahim JA |
Heard | 3 December 1996 |
Judgment | 12 December 1996 |
Counsel | A P de Bourbon SC, for the appellant |
Case Type | Income tax appeal |
Annotations | Link to case annotations |
Flynote
Revenue and public finance — income tax — recovery of tax — Commissioner of Taxes — tax due from employee — employer failing to withhold tax and pay amount of tax — appointment of employer's bank as agent for collection of tax, interest thereon and penalty — whether bank can be appointed agent
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