The appellant was on 30 December 2020 denied bail pending trial by the provincial magistrate sitting at Harare. The appellant had appeared before the magistrate on a charge of incitement to participate in a gathering with intent to promote public violence, breach of peace or bigotry as defined in s 187 (1) (a) as read with s 37 (1) (a) of the Criminal Law (Codification & Reform) Act [Chapter 9:23]. In the atternative, the appellant was charged “with incitement of gathering of more than fifty people without permission as defined in s 187 (1) (a) of the Criminal Law (Codification... More
The applicant seeks leave to appeal. At the hearing of the pre-trial conference in this matter, the applicant made an application to amend its plea (applicant is the defendant in the main matter.) I dismissed the application on 14 September 2018. On 21 September 2018 parties appeared before me for continuation of the pre-trial conference, the applicant then made an oral application for leave to appeal.
This is a matter that has taken a couple of turns and twists that have hindered its proper resolution on the merits. This is the second time parties intend to go on appeal to... More
1. This case concerns the validity of tax assessments.
2. The applicant is a company registered in accordance with the laws of Zimbabwe. The respondent is the Zimbabwe Revenue Authority [ZIMRA], a statutory body established in terms of s 3 of the Revenue Authority Act [Chapter 23:11], tasked with the administration and collection of revenues due in terms of various taxing statutes including the Income Tax Act [Chapter 23:06], [the Act]. The applicant approached the court on an urgent basis seeking an order on the following terms:
“FINAL ORDER SOUGHT
That you show cause why an order should not be... More
This is an urgent chamber application in which the applicant seeks a provisional order for the suspension of a garnishee placed by the respondent pursuant to an income tax assessment. More
The fall out between the parties centres on the jurisdiction of the taxing authority to issue additional assessments against the applicant. The applicant seeks an order setting aside notices of assessment issued by the respondent. This dispute pits the applicant, a taxpayer and the respondent, Zimbabwe Revenue Authority, (ZIMRA), an administrative authority created in terms of the Revenue Authority Act [Chapter 23:11], tasked with the obligation to collect taxes under the Income Tax Act [Chapter 23: 06], the Act. What started the wrangle between the parties is a tax assessment for the year ended 2019 which the applicant objected to.... More
