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Harare High Court
JK Motors (Pvt) Limited t/a Flo Petroleum v Zimbabwe Revenue Authority
HH 380-21
Case Details
Court
Harare High Court
Date
21 July 2021
Citation
HH 380-21
Neutral Citation
[2021] ZWHH 380
Outcome
unknown
Case Type
Urgent Application
Bench
Presiding
MUZOFA J
Full Bench
MUZOFA J
Areas of Law
Administrative LawTax Law
Keywords
garnisheeincome tax assessmentprocedural fairnesssuspension
Tags
garnishee ordertax assessmentprocedural rightsurgency
legislation
Statutes Cited
- Income Tax Act
- Income Tax Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the garnishee order was properly issued before expiration of the 30-day objection period","issue_type":"procedural","dispositive":"yes","related_facts":"Tax assessment dated 28 June 2021; garnishee placed 29 June 2021"}
- {"issue_text":"Whether the matter was urgent","issue_type":"procedural","dispositive":"no","related_facts":"Garnishee placed 29 June 2021; application filed shortly thereafter"}
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background
Facts of the Case
Background
The applicant, a fuel supply company, challenged a garnishee order placed by the Zimbabwe Revenue Authority on its bank accounts. The garnishee was placed immediately after a tax assessment was issued, before the applicant could exercise its 30-day right to object to the assessment.
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