MEDIX PHARMACIES (PVT) LTD & ORS v COMMISSIONER-GENERAL, ZRA & ANOR 2003 (2) ZLR 25 (H)
Citation | 2003 (2) ZLR 25 (H) |
Case No | Judgment No. HH-102-03 |
Court | High Court, Harare |
Judge | Chinhengo J |
Heard | 7 April 2003; 23 April 2003 |
Judgment | 9 July 2003 |
Counsel | A P de Bourbon SC, for the applicants |
Case Type | Opposed urgent application |
Annotations | No case annotations to date |
Flynote
Revenue and public finance—income tax — employer — liability to withhold and pay employees' tax — reduction of salaries — scheme to reduce employees' tax burden — when genuine — tax — recovery of — Revenue Authority's right to appoint taxpayer's bank as its agent — when tax due — salary or tax liquidated or readily ascertainable — Authority entitled to act under s 58 of Income Tax Act [Chapter 23:06]
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