ZIMBABWE REVENUE AUTHORITY v RESERVE BANK OF ZIMBABWE & ANOR 2011 (1) ZLR 539 (H)

2011 (1) ZLR p539

Flynote

Constitutional law – Constitution of Zimbabwe 1980 – Consolidated Revenue Fund – revenues collected from whatever source must be deposited in Consolidated Revenue Fund – any exceptions to manner of dealing with such funds must be authorized by Parliament

Revenue and public finance – money collected by Revenue Authority – must be paid into Consolidated Revenue Fund – government expenditure – must be authorised by Act of Parliament and paid from Fund

Revenue and public finance – Reserve Bank of Zimbabwe and Zimbabwe Revenue Authority – separate legal entities – Reserve Bank having no authority to make payment on behalf of State

Revenue and public finance – set off – debt owed by one department of the State cannot be set off against a debt owed to another department – same principle applicable to distinct corporate entities both under the control of the Minister of Finance.