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Harare High Court
Curved Tobacco (Pvt) Ltd v Zimbabwe Revenue Authority
HH 278-21
Case Details
Court
Harare High Court
Date
8 June 2021
Citation
HH 278-21
Neutral Citation
[2021] ZWHH 278
Outcome
unknown
Case Type
Application
Bench
Presiding
Mafusire J
Full Bench
Mafusire J
Areas of Law
Tax lawCivil procedure
Keywords
CondonationLeave to appealIncome Tax ActSpecial Court for Income Tax AppealsNon-resident's tax on feesDouble taxation agreement
Tags
Income taxCondonationLeave to appealNon-resident tax on feesDouble taxation agreement
legislation
Statutes Cited
- Income Tax Act
- Income Tax Act
- Income Tax Act
- Income Tax Act
- High Court Rules, 1971
- r 267’s “unless the judge otherwise orders” confers residual discretion even after 24-day outer limit.
- Composite application (condonation + leave) permissible under r 263.
- Revenue Authority Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether condonation should be granted for late filing of application for leave to appeal","issue_type":"procedural","dispositive":"yes","related_facts":"Application filed 29 Oct 2020, almost one year after 24-day limit"}
- {"issue_text":"Whether leave to appeal should be granted to appeal to Supreme Court","issue_type":"procedural","dispositive":"yes","related_facts":"Applicant seeks to appeal Special Court judgment of 22 Oct 2019"}
- {"issue_text":"Whether applicant's grounds of appeal involve questions of law requiring leave","issue_type":"mixed","dispositive":"no","related_facts":"Supreme Court ruled leave required under s 66(1)(b)"}
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background
Facts of the Case
Background
Tobacco merchant Curved Tobacco paid non-resident tax on fees to ZIMRA under self-assessment, then claimed refund arguing payments were not due under Zimbabwe-Germany DTA. ZIMRA refused full refund. Special Court struck appeal off for want of jurisdiction. Supreme Court struck appeal off for want of leave. Applicant now seeks condonation and leave to appeal.
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