COMMISSIONER OF TAXES v FIRST MERCHANT BANK LTD 1997 (1) ZLR 350 (S)
Citation | 1997 (1) ZLR 350 (S) |
Case No | Judgment No. S-51-97 |
Court | Supreme Court, Harare |
Judge | Gubbay CJ, Korsah JA & Muchechetere JA |
Heard | 17 March 1997 |
Judgment | 4 April 1997 |
Counsel | B Patel, for the appellant |
Case Type | Civil appeal |
Annotations | Link to case annotations |
Flynote
Revenue and public finance — income tax — debt owed to taxpayer by Government — whether taxpayer entitled to set off the taxes due by it to Commissioner of Taxes against amount due to it by another ministry
Interpretation of statutes — presumptions — presumption that legislature does not intend to alter existing law more than is necessary — intention to alter existing law must be declared in clear and unequivocal language
Set off — debt — debt owed by Government to taxpayer — whether taxpayer can set off taxes due by it to Government against such debt
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