This is an appeal against a judgment of the High Court sitting as an Appeal Court in terms of s 65 of the Income Tax Act [Chapter 23:06] (hereinafter referred to as “the Act”). It concerns certain income tax assessments made in respect of the appellant by the respondent with regard to the years 2009, 2010 and 2011. Of the four issues which were raised in the High Court, three were decided against the appellant and form the subject of this appeal. They are:
“Whether or not the appellant was entitled to claim the costs of a staff reduction exercise... More
It cannot be a proper exercise of the court’s discretion to allow a plaintiff to reopen his case, and to amend his summons and declaration where such efforts are designed to ward off an application for absolution at the close of the plaintiff’s case.
What happened is this.
On 16 November 2016 the plaintiff issued summons seeking the following relief:
“(a) Delivery and transfer of ownership by the first defendant to the plaintiff of the residential property being a house number 93 Rotten Row Road/Cnr Robert Mugabe Road, Harare.
(b) should the first defendant fail to comply with the para... More
The applicants are husband and wife and the respondents are also husband and wife. On the 27th February 2012, the parties entered into an agreement of sale in terms of which the Applicants sold to Respondents an immovable property ,namely, 2200 square meters of Lot 48, Marlborough Township of Marlborough held under Deed of Transfer number 1187/2003. Due to some challenges with the sale transaction on the 17th June 2016 the respondents sued the applicants in HC 6185/16 seeking an order confirming the cancellation of the agreement of sale and ordering the Applicants to reimburse the purchase price of US$... More
Following an urgent chamber application for stay of execution, the applicant and first respondent had entered into a deed of settlement on 24 May 2016 in which the Applicant (as then first respondent), agreed to stay execution on account that the 1st Respondent (as then Applicant), paid an amount of $40 345.45 owing to it as rentals in monthly instalments of $6000.00 starting 30 May 2016 and thereafter on the 24th day of every new month for a further period of 7 months until the debt was extinguished. More
The two accused persons are brothers. They were jointly charged with the murder of Jokonia Choga Muunganirwa at Chemhanza Hill in Chevakadzi Resettlement Area in Bindura on 31 January 2010. They were alleged to have caused his death by assaulting him indiscriminately all over his body and stoning him on the ribs and head. More
There are three accused person in this murder trial. Two of the three accused are brothers, namely Andrew Guduza and Gregory Guduza. They are the 2nd and 3rd accused respectively. The 1st accused, Zvioneso Chaira is their uncle, in that he is their mother’s brother. The central issue is whether the three relatives connived in common purpose when, as the state alleges , on the 5th of March 2016, one or more of them unlawfully and with intent to kill shot Josiah Kusemwa with a luger grand power pistol serial number MRS 0243. He was shot once in the face... More