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TIME SECURITY (PVT) LTD (IN LIQUIDATION) v ZIMBABWE REVENUE AUTHORITY & ORS 2018 (1) ZLR 501 (H)

2018 (1) ZLR p501

Citation

2018 (1) ZLR 501 (H)

Case No

Judgment No. HH-284-18

Court

High Court, Harare

Judge

Muzenda J

Heard

17 May 2018

Judgment

29 May 2018

Counsel

T Mpofu, for the applicant
T Magwaliba, for the first respondent
No appearance for the second to fifth respondents

Case Type

Opposed application

Annotations

Flynote

Company – liquidation – claims by creditors – monies owed to revenue authority before liquidation – revenue authority having appointed agents for collection of revenue – whether revenue authority required to prove its claim along with other creditors

Revenue and public finance – income tax and value added tax – recovery of – appointment of agent by revenue authority – appointment of diplomatic mission holding moneys on behalf of tax payer – whether mission can lawfully be appointed agent for purposes of both Acts

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