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Harare High Court
Mariane Sabeta v Commissioner General Zimbabwe Revenue Authority
HH 79/12
Case Details
Court
Harare High Court
Date
22 February 2012
Citation
HH 79/12
Neutral Citation
[2012] ZWHH 79
Outcome
unknown
Case Type
Application
Bench
Presiding
Mathonsi J
Full Bench
Mathonsi J
Areas of Law
Tax lawAdministrative lawProperty law
Keywords
Capital gains taxTax clearance certificateProperty transferCourt order execution
Tags
Capital gains taxProperty transferTax assessmentDeputy Sheriff
legislation
Statutes Cited
- Capital Gains Tax Act
- Revenue Authority Act
- Deeds Registries Act
- Deeds Registries Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the respondent is empowered to refuse capital gains tax assessment based on previous owner's tax default","issue_type":"legal","dispositive":"yes","related_facts":"Deputy Sheriff authorized to pay tax; previous owner allegedly defaulted"}
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background
Facts of the Case
Background
The applicant purchased property from Ellseck Investments (Pvt) Ltd but the seller failed to transfer ownership. A court order authorized the Deputy Sheriff to perform transfer acts including paying capital gains tax. The respondent (ZIMRA) refused to assess or receive the tax, claiming the previous owner had not paid capital gains tax on an earlier transfer.
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