TRIPLE C PIGS (Partnership) and COLCOM FOODS LIMITED v THE COMMISSIONER-GENERAL ZIMBABWE REVENUE AUTHORITY

HH 7-2007

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Case Details

Court

Harare High Court

Date

18 January 2007

Citation

HH 7-2007

Neutral Citation

[2007] ZWHH 7

Outcome

unknown

Case Type

Urgent Application

Bench

Presiding

GOWORA J

Full Bench

GOWORA J

Areas of Law

Administrative LawTax Law

Keywords

UrgencyGarnisheeSection 36Fiscal Appeal CourtCollection Measures

Key Issues

{"issue_text":"Whether the matter is urgent and should be heard outside normal periods.","issue_type":"procedural","dispositive":"yes","related_facts":"Threat of collection measures by 21 November 2006; Certificate of Urgency filed."}
{"issue_text":"Whether the court has jurisdiction to interdict the Commissioner from collecting disputed tax pending an appeal.","issue_type":"law","dispositive":"yes","related_facts":"Section 36 of VAT Act; Pending appeal to Fiscal Appeal Court."}
{"issue_text":"Whether the application is effectively a review application without being formally brought as such.","issue_type":"procedural","dispositive":"no","related_facts":"Applicants seek to suspend the Commissioner's decision without filing a review."}

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background

Facts of the Case

Background

The applicants entered into a supply contract which is the subject of an appeal before the Fiscal Appeal Court. The respondent assessed the applicants for Value Added Tax, penalties, and interest. The applicants noted an appeal on 8 November 2006. The respondent threatened collection measures if payment was not made by 21 November 2006, prompting this urgent application to interdict the collection.

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