TREK PETROLEUM (PRIVATE) LIMITED v ZIMBABWE REVENUE AUTHORITY

HH 477-17

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Case Details

Court

Harare High Court

Date

25 July 2017

Citation

HH 477-17

Neutral Citation

[2017] ZWHH 477

Outcome

unknown

Case Type

Urgent Application

Bench

Presiding

MUSAKWA J

Full Bench

MUSAKWA J

Areas of Law

Constitutional LawTax LawAdministrative Law

Keywords

Garnishee OrderTax LiabilityUnconstitutionalitySection 69 Income Tax ActSection 77 Income Tax Act

Key Issues

{"issue_text":"Whether the applicant has established a prima facie right to justify an interdict against the garnishee order.","issue_type":"law","dispositive":"yes","related_facts":"Garnishee placed on accounts; tax assessment against related company."}
{"issue_text":"Whether Section 69 of the Income Tax Act is unconstitutional.","issue_type":"constitutional","dispositive":"no","related_facts":"Applicant's claim that collection during contestation violates rights."}
{"issue_text":"Whether the matter is urgent.","issue_type":"procedural","dispositive":"no","related_facts":"Garnishee placed on 6 July; hearing dates in July."}

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background

Facts of the Case

Background

The applicant, Trek Petroleum (Private) Limited, sought an urgent interdict to lift a garnishee order placed on its accounts by the Zimbabwe Revenue Authority (ZIMRA) for tax allegedly owed by Chaparrel Trading (Private) Limited, a related company from which it acquired business operations. The applicant argued the garnishee was unlawful and that Section 69 of the Income Tax Act was unconstitutional.

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