The plaintiff in this matter is the Mining Commissioner for the District of Kadomah. He claims damages in the sum of US$30,000 for defamation arising from several newspaper articles published in The Chronicle in March and April 2009. The 1st defendant is the Minister of Mines, but is sued in this case in his personal rather than official capacity. The 2nd defendant is the editor of The Chronicle, while the 3rd defendant is the publisher of that newspaper. More
: This is an appeal against the four amended assessments issued by the respondent against the appellant on 23 June 2014 in respect of the four consecutive tax years ended 31 December 2009, 2010, 2011 and 2012. The real issue for determination posed by these assessments is whether the respondent can tax non-existent income through the deeming provisions of s 98 of the Income Tax Act [Chapter 23:06]. More
The applicant seeks leave to appeal. This is in respect of the judgment of this court on 1 June 2021 under the reference no HH 270-21, per MTSHIYA AJ. That judgment dismissed an appeal by the applicant. The appeal had been noted against certain decisions by the respondent in respect of some objections by the applicant over the tax assessments on it for the period 2010 to 2014. In its judgment, this court distilled the applicant’s numerous objections into one issue: which of the applicant’s expenses and claims were, in law, allowable deductibles for the purposes of determining the income... More
The applicant seeks condonation for the late filing of leave to appeal to the Supreme Court. It also seeks the leave to appeal. It is a composite application. It is slung on one founding affidavit, one set of supporting documents and one draft order. The respondent opposes the application. It has raised a number of technical objections. More
