RESERVE BANK OF ZIMBABWE v ZIMBABWE REVENUE AUTHORITY 2013 (2) ZLR 249 (S)
Citation | 2013 (2) ZLR 249 (S) |
Case No | Judgment No. S-44-13 |
Court | Supreme Court, Harare |
Judge | Malaba DCJ, Ziyambi JA and Omerjee AJA |
Heard | 17 September 2012; CAV |
Judgment | 20 September 2013 |
Counsel | L Mazonde for the appellant |
Case Type | Civil appeal |
Annotations | No case annotations to date |
Flynote
Constitutional law – Constitution of Zimbabwe 1980 – Consolidated Revenue Fund (ss 101, 102 and 103) – absolute terms of sections – revenues collected must be deposited in Fund – transfer of such revenue to anyone else prohibited – transfer of funds collected by Revenue Authority to Reserve Bank – transfer unlawful
Revenue and public finance – Reserve Bank – duties and powers – directive by Reserve Bank to commercial banks to transfer funds to itself – such directive unlawful
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