DELTA BEVERAGES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2015 (1) ZLR 117 (H)
Citation | 2015 (1) ZLR 117 (H) |
Case No | Judgment No. HH-129-15 |
Court | High Court, Harare |
Judge | Makoni J |
Heard | 25 July 2013; CAV |
Judgment | 29 January 2015 |
Counsel | A P de Bourbon SC, for the applicant |
Case Type | Opposed application |
Annotations | No case annotations to date |
Flynote
Revenue and public finance – income tax – provisional tax paid on estimates of profits – under-estimating tax due – interest payable – proviso stating that interest must be waived if taxpayer fails to estimate tax within ten per cent – ordinary meaning of words must be given effect – contra fiscum rule of interpretation of tax statutes
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