This judgment on the merits is a sequel to SDC Ltd v Commissioner General-Zimbabwe Revenue Authority HH 648/18, which dismissed all the preliminary points raised by the appellant in this appeal. The real questions for determination in this appeal are firstly, whether the Organisation for Economic Cooperation and Development Transfer Pricing Guidelines for Multi-National Enterprises and Tax Administrations (OECD TPGs) were applicable in Zimbabwe during the 2009 to 2012 tax years, secondly whether the respondent Commissioner lawfully applied the general anti-avoidance provision (GAAP), s 98 of the Income Tax Act [Chapter 23:06] against the appellant by imputing royalties for the... More
The applicant has been charged with 4 counts of armed robbery as defined in s 126 (1) (a) of the Criminal Law Codification and Reform Act. The allegations are as detailed in the form 242 wherein it is alleged that he and his co-accused persons are alleged to have
i. On the 24 July 2020 around 2220hrs robbed a family at 40 Longfords Street Queensdale Harare whilst armed with a shot gun and pistols and stole cash in the sum of US$1473-00 a Samsung cellphone with an Econet line/indicated a Huawei YG cellphone Sonny Ericsson cell phone and various other... More
This is an application for reinstatement of an application for quantification of damages. Preliminary issues were raised on behalf of the respondent before the main application could be argued. More
The applicant is facing a charge of possession of a specially protected animal species. It is alleged that on 5 January 2021 and at around 1100 hours the applicant who was in the company of four other accused persons who are still at large were driving a Toyota Corolla vehicle Registration Number ACW 2580 silver in colour and they parked it along Harare-Mutare Highway at Hwedza turn off, Rusape. They were intercepted by police detectives and they were found in possession of two live pangolins. The pangolins were placed on the back seat covered with a white sack. The applicant... More
The applicant is facing allegations of murder as defined in s 47 of the Criminal Law (Codification and Reform) Act [Chapter 9:23]. The brief allegations being that on 26 March 2021 at Mahachi Village, Chief Musikavanhu Chipinge the accused together with an accomplice her son assaulted the deceased several times on the head and all over the body using an iron bar. The accused persons assaulted the deceased who was selling curtains till he died. The accused suspected that the deceased had stolen their blankets hence they perpetrated the assault on him. The accused then pulled the body of the... More
Defendant brought an urgent chamber application seeking a provisional order under which the following interim relief is sought.
“1. That the respondent be and is hereby prohibited from suspending the applicant’s
agent’s bond pending the return date of this order.
2. That the respondent be and is hereby prohibited from suspending the applicant’s bond
unless and until the respondent has complied with the provisions under section 3 (2)
as read with section 216A of the Customs and Excise Act [Chapter 23:02].
3. That the respondent be and is hereby prohibited from suspending the applicant’s
Agent’s bond until such time the... More
MOYO J: This is an urgent chamber application wherein the applicant seeks the following interim relief:
1. The respondent teachers’ unions together with their members who are teachers be and are hereby interdicted from boycotting classes until the return date when this matter will be finalized.
2. All the 1st to 5th respondents’ members who are teachers be and are hereby ordered to report for duty consistently within 48 hours of the granting of this order.
3. In the event that 1st to 5th respondents members refuse to or fail to comply with the order in paragraphs 1 and 2... More
