MUROWA DIAMONDS (PVT) LTD v ZIMBABWE REVENUE AUTHORITY & ANOR 2020 (1) ZLR 270 (H)

2020 (1) ZLR p270

Flynote

Constitutional law – Constitution of Zimbabwe 2013 – Declaration of Rights – right to equal protection of the law (s 56) – right to non-discrimination (s 56) – right to administrative justice (s 68) – whether such rights infringed by revenue authority unilaterally resorting to garnishee order against tax payer's bank accounts

Constitutional law – interpretation of Constitution – avoidance of deciding matter on constitutional grounds when other remedies exist

Revenue and public finance – income tax – collection of – garnishee order against taxpayer's bank account—constitutionality of – normal methods of collecting tax – revenue authority's right to collect even where taxpayer's liability in dispute