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
Sometime in 1988 and 1994, the parties entered into a written retirement annuity policy namely number 7097386 and 7262909. In terms of the policy, the defendant undertook to pay monthly annuities to the plaintiff upon his retirement. Thereafter, the plaintiff advised the defendant of his retirement and demanded payment of monthly annuities as per the agreement.
The late Joshua Bechowitz Weller after consulting “experts” demanded monthly annuities of USD481.22 and USD61.26 respectively from policy number 7097386 and from policy number 7262909 effective from 1 April 2013 payable in arrears. Plaintiff has duly complied with his obligations under the respective policies... More
In this review application the applicants pray for relief as follows–
“IT IS ORDERED THAT:
1. The application for review succeeds.
2. The 2nd respondent’s decision to proceed with the trial of the applicants notwithstanding the provisional order in case No. HC 7206/20 be set aside.
3. The proceedings before the 2nd respondent held on 28 April 2021 be quashed.
4. That the decision made on 28 April 2021 in the trial of the applicants in case No. ACC 45-47/20 X Ref CRB HRE P 7566-8/20 be set aside.
5. The criminal matter of the applicants be placed before another... More
The background to this appeal is that the two appellants appeared before the Provincial Magistrate at Harare Magistrates on 6 March, 2021 on initial remand. They were legally represented by Mr J. Bamu who again is their legal representative in this appeal. The appellants faced a charge of contravening s 5 (3) (a) of the Public Health (Covid 19 Prevention, Containment and Treatment National Lockdown) Consolidation and Amendment Order of S.I. 200/29 as read with S.I. 42/2021 (Partakes or covenes a gathering) Chapter 15:07. More
