The applicant is a company registered and operating in Zimbabwe and carrying on mining operations. The respondent is the Zimbabwe Revenue Authority (ZIMRA), an administrative authority established in terms of the Revenue Authority Act [Chapter 23.11] tasked with the obligation to collect taxes and other statutory dues and fees. The applicant holds in its possession some virgin land which it has held for over 30 years as an investment. The applicant has decided to start a new venture wherein it will develop this land and subdivide it into residential/housing stands. As the project to develop this new line of business... More
This case is an urgent chamber application wherein the applicant seeks an interdict against the respondent enjoining it from taking possession of the machinery located at applicant’s premises at No. 65 VA Great Riversdale Farm Ward 22, Mazowe. The relief is sought to ensure the preservation of the subject machinery as security for the determination and recovery of applicant’s legal entitlements, including compensation for the respondent’s breach of the agreement between the parties. More
On 29 March 2008, the harmonised presidential, parliamentary and council elections were held in Zimbabwe. The petitioner stood as the candidate on behalf of Zimbabwe African National Union (Patriotic Front) ‘ZANU PF’ for the House of Assembly seat in the constituency of Dzivarasekwa. The first respondent contested the seat on behalf of the Movement for Democratic Change ‘MDC’. The second respondent was responsible to conduct and supervise the polls. The first respondent was declared the winner of the Dzivarasekwa seat. More
The applicant alleges that it duly submitted its income tax assessment for the relevant years 2020 to 2022 within the stipulated submission deadlines and settled its dues in full using the legal tender of the country being the Zimbabwe Dollar. A total amount of ZWL 183 392 906.00 was paid. In addition, a further amount of US$180 000.00 was paid in an attempt to reach an amicable settlement to this matter. Despite the applicant’s conviction that it had properly discharged its obligations, the first respondent, on 28 April 2023 issued tax assessments covering the years 2020 to 2022. These assessments... More
At the commencement of the hearing the counsel for the first respondent applied for condonation for late filing of its heads of argument. The counsel for the applicant also applied to amend his answering affidavit. Both applications were not opposed by either side and were duly granted. More
