Court Judgements




ZIMBABWE REVENUE AUTHORITY AND ABIGAIL MUKAHIWA (2024-02-19)
This is an application for condonation of the late filing of an application for leave to appeal to the Supreme Court. In a judgment dated 6 January 2023, this Court set aside the decision of Determining Authority which had found the Respondent Not Guilty of the misconduct charges. The Court ordered parties to file submissions pertaining to issues of aggravation and mitigation. In a further decision dated 13 April 2023, this Court issued a penalty of a Final Written Warning and ordered Respondent’s reinstatement to her former position without loss of salary and benefits failure of which Respondent was entitled... More

ZIMBABWE REVENUE AUTHORITY AND ABIGAIL MUKAHIWA (2023-03-16)
Mr. Mafongoya submitted that the appropriate penalty in the matter was not dismissal. He referred to section 65 of the Constitution of Zimbabwe which provides for citizens being accorded the right to fair labour practices. He also referred to the ZIMRA Code of Conduct particularly Clauses 6.2, 6.3, 6.4 with the latter providing that training and education should be the paramount features of any punishment and any punitive penalty should be adopted as a last resort. He referred to case law which provides that an employer has the discretion to mete a penalty of dismissal where the misconduct in question... More

ZIMBABWE REVENUE AUTHORITY APPELLANT AND KUDAKWASHE MARECHA RESPONDENT (2023-03-15)
This is an appeal against the decision of a labour officer acquitting respondent from wrongdoing. The appellant employer was aggrieved by that decision. It appealed to this Court. More

ZIMBABWE REVENUE AUTHORITY APPELLANT AND RONALD TAFIRENYIKA RESPONDENT (2014-03-28)
The Appellant is a statutory corporation whose principal function is to act as an agent of the State in assessing, collecting and enforcing the payment of all revenues. At the relevant time, respondent was employed as a Revenue Trainee by appellant from May 2011 until April 2012 when he was dismissed pursuant to a disciplinary hearing conducted on the 13th of April 2012. More

ZIMBABWE REVENUE AUTHORITY APPELLANT AND CHENAYI NYAGUSE AND 12 OTHERS RESPONDENTS (2014-03-14)
At the hearing of this appeal, Respondents Counsel raised a point in limine concerning the citation of the Respondents. It was his argument that there is no legal persona known as “12 others”. Appellant ought to have cited the 13 Respondents in name in its notice of appeal. He argued that the notice of appeal which cites Chenayi Nyaguse and 12 others is totally defective and cannot be amended as it is a nullity. More

ZIMBABWE REVENUE AUTHORITY VERSUS MISHECK CHATURUKA (2023-02-28)
On the 11th December 2020 at Harare, Labour Officer L. Nhandara issued a ruling which ordered appellant (employer) to reinstate respondent (employee) without loss of salary and benefits. Appellant then appealed the ruling to this Court. More

ZIMBABWE REVENUE AUTHORITY AND REGIONAL MANAGER (ZIMRA FORBES ENVIRONS REGIONS) AND THE COMMISSIONER GENERAL (ZIMRA) AND VERSUS EZEKIEL MASAMVU AND ENOCK CHIBATI (2020-07-02)
The first respondent, Ezekiel Masamvu, had hiS sugar packaged in Portuguese inscribed satchels seized by first appellant’s officers. Both respondents appeared at Mutasa Magistrates Court for criminal charges of being found with goods not duly accounted for, the state had abandoned the original charge of smuggling in respect of first respondent, the state also charged first respondent herein with s 4 (1) (b) (ii) as read with s 5 of the Food and Food Standards Act [Chapter 15:04], for false description of goods. More


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