COMMISSIONER OF TAXES v ASTRA HOLDINGS (PVT) LTD 2003 (1) ZLR 417 (S)
Citation | 2003 (1) ZLR 417 (S) |
Case No | Judgment No. S-131-02 |
Court | Supreme Court, Harare |
Judge | Chidyausiku CJ, Cheda JA & Malaba JA |
Heard | 23 May 2002; 28 March 2003 |
Judgment | 28 March 2003 |
Counsel | L Mazonde, for the appellant |
Case Type | Civil appeal |
Annotations | No case annotations to date |
Flynote
Administrative law — legitimate expectation — expectation arising out of error of law that tax was not due — whether legitimate
Revenue and public finance — Commissioner of Taxes — duties — duty to act fairly — to whom owed — duty to collect tax that is due — whether may waive collection of due tax — whether estopped from collecting due tax by erroneous advice given to taxpayers by his officers
Revenue and public finance — sales tax — taxpayers — whether motor dealers or purchasers of motor vehicles are taxpayers for purposes of Act
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