The appellant appeared at Bindura Magistrates Court facing a charge of rape in violation of s 65 of the Criminal Law (Codification and Reform) Act [Chapter 9:23]. Upon his conviction the appellant was sentenced to 10 years imprisonment, 3 years of which were suspended on the usual conditions of future good conduct. This appeal is against both conviction and sentence. More
Purchase and sale is a synalgmatic contract. It creates rights and obligations as between the parties. It allows the parties to enforce their respective rights one as against the other. More
This is an application for a Declaratur. Its subject matter are the assessments issued by Respondent to Applicant on 17 January 2022 in respect of Applicant’s tax years, 2009, 2010, 2011, 2012 and 2013. In the Respondent’s eyes this application seeks to invalidate Notices of Assessment issued to the Applicant in January 2022 in terms of the Income Tax Act [Chapter 23:06] [the ITA]. The Assessments or Notices of Assessment in question were the result of an objection and Appeal processes which was determined to be invalid at law by the Supreme Court under judgment number SC148/21 refers delivered on... More
This appeal is about deductions made by the appellant [“Nestle”] in the tax years 2014 to 2018 which the respondent [“ZRA”] disallowed. Nestle argues that ZRA wrongly disallowed the deductions as the expenses had been genuinely incurred in the production of its income and therefore legitimately deducted. On the other hand, ZRA insists that the expenses fell outside the range of permissible deductions. More
