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HONDA SALES (PVT) LTD v COMMISSIONER OF TAXES 2000 (1) ZLR 468 (H)

2000 (1) ZLR p468

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
Mrs J Zindi, for the respondent

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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