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MASUNDA v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2020 (2) ZLR 517 (H)

2020 (2) ZLR p517

Citation

2020 (2) ZLR 517 (H)

Case No

Judgment No. HH-556-20

Court

High Court, Harare

Judge

Tagu J

Heard

21 July 2020

Judgment

2 September 2020

Counsel

T W Pasipanodya, for applicant
A Moyo and S Bhebhe, for the first and second respondents
No appearance, for the third respondent

Case Type

Opposed application

Annotations

Flynote

Revenue and public finance – tax offences – reward payable to "whistleblower" providing information about tax offences – whistleblower's right to percentage of tax actually recovered – no right to percentage of tax only potentially recoverable – tax offender being granted amnesty before all tax had been paid – whistleblower not entitled to a percentage of unpaid tax – no right to receive funds from Consolidated Revenue Fund

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