Court Judgements




Supreme Court Judgements

ZIMBABWE REVENUE AUTHORITY V PATRICK CHADZIMA (2016-10-28)
After hearing counsel in this appeal we allowed the appeal and issued an order in the following terms: “1) The appeal be and is hereby allowed with costs. 2) The decision of the Labour Court is set aside and is substituted with the following: “The appeal is dismissed with costs.” 3) Full reasons for the order will follow in due course.” More

ZIMBABWE REVENUE AUTHORITY V (1) CAROL CHIOZA (2) VIVIAN CHEMWAITA (2018-06-21)
This is an appeal against the judgment of the Labour Court wherein the court a quo allowed the respondents’ appeal against their conviction for gross negligence in violation of Category D9 of the appellant’s Code of Conduct. After hearing arguments from both parties we gave the following order: “1. The appeal be and is hereby allowed in part with costs. 2. The judgment of the court a quo allowing the appeal filed by the respondents in respect of the conviction for gross negligence in breach of Category D9 of the appellant’s Code of Conduct and reinstating the respondents in their... More

ZIMBABWE REVENUE AUTHORITY V CONWAL CHEMICALS STATIONERY & HARDWARE (2021-09-21)
In its objection before the Commissioner the respondent sought the setting aside of the Income Tax Act assessment’s made by the Commissioner. It also sought the setting aside of the penalties imposed by the appellant. In its grounds of appeal in the court a quo the respondent departed from the relief that it sought before the Commissioner in its letter of objection. It rather sought to challenge the Commissioner’s Value Added Tax assessments for the period alluded to above and sought that the appeal be allowed and that the determination of the Commissioner dated 9 November 2018 be set aside... More

ZIMBABWE SCHOOL EXAMINATIONS COUNCIL V (1) VICTOR MUKOMEKA (ON BEHALF OF A MINOR CHARMAINE MUKOMEKA) (2) CHINGASIYENI GOVHATI (ON BEHALF OF A MINOR ANESU GOVHATI) (2020-02-14)
This is an appeal against the judgment of the High Court setting aside the decision of the appellant, made on 8 February 2018, ordering the rewrite of an English language examination at Ordinary Level taken by candidates in November 2017. The appeal is mounted against part of the judgment, in particular, paragraph 2 of the operative order of the court a quo. More

ZIMBABWE SUGAR SALES (PRIVATE) LIMITED V ZIMBABWE REVENUE AUTHORITY (2022-09-20)
This is an appeal against the whole judgment of the Special Court of Income Tax Appeals which upheld the dismissal of objections raised by the appellant against certain assessments for income tax made by the respondent. 2. At the commencement of proceedings Mr Magwaliba, for the respondent, indicated that he was abandoning the points in limine that he had raised. He submitted that the parties had agreed to address the merits of the appeal. For that reason, the said points in limine will not detain the court and will therefore not be adverted to at all. More


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