SABETA v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2012 (1) ZLR 258 (H)
Citation | 2012 (1) ZLR 258 (H) |
Case No | Judgment No. HH-79-12 |
Court | High Court, Harare |
Judge | Mathonsi J |
Heard | 3 February 2012; CAV |
Judgment | 22 February 2012 |
Counsel | A Muchandiona, for the applicant |
Case Type | Civil application |
Annotations | No case annotations to date |
Flynote
Evidence – documentary – admissibility – handwritten notes of an undisclosed author – inadmissible as evidence
Revenue and public finance – Commissioner-General of Zimbabwe Revenue Authority – duties and powers – duty to assess and collect taxes – not entitled to set conditions for fulfilment of statutory obligations – where capital gains tax due on sale of property, such tax should be collected – Commissioner-General not entitled to refuse to assess such tax on grounds that no tax paid in respect of previous transfer of same property
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