HONDA SALES (PVT) LTD v COMMISSIONER OF TAXES 2000 (1) ZLR 468 (H)
Citation | 2000 (1) ZLR 468 (H) |
Case No | Judgment No. HH-77-00 |
Court | High Court, Harare |
Judge | Blackie J |
Heard | 5 April 2000 |
Judgment | 5 April 2000 |
Counsel | Miss E Mushore, for the applicant |
Case Type | Civil application |
Annotations | No case annotations to date |
Flynote
Interpretation of statutes — retrospectivity — procedural provisions taken to be retrospectively operative unless wording of legislation indicates that legislature intended that the provision is not to apply retrospectively — legislative provision providing for a period of prescription is procedural provision
Revenue and public finance — overpaid tax — refund of — time within which application for refund must be made — original period of three years extended to six years — whether six year period applied retrospectively to claims brought before period extended to six years
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