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Harare High Court

Unki Mines (Private) Limited v Zimbabwe Revenue Authority and Stanbic Bank Zimbabwe

HH 729-22

Case Details

Court
Harare High Court
Date
19 October 2022
Citation
HH 729-22
Neutral Citation
[2022] ZWHH 729
Outcome
unknown
Case Type
Urgent Application

Bench

Presiding
MUREMBA J
Full Bench
MUREMBA J
Areas of Law
Administrative LawTax LawMining Law
Keywords
Garnishee NoticeMining RoyaltiesUrgencyCompetent Relief
Tags
GarnisheeMining RoyaltiesUrgent ApplicationCurrency
legislation
Statutes Cited
  • Income Tax Act
  • Mines and Minerals Act
  • Finance Act
  • Revenue Act
ai analysis
Case Summary

Key Issues

  • {"issue_text":"Whether the matter is urgent.","issue_type":"procedural","dispositive":"no","related_facts":"The applicant filed the application on the same day the garnishee notices were served."}
  • {"issue_text":"Whether the applicant is seeking an incompetent relief.","issue_type":"procedural","dispositive":"yes","related_facts":"The applicant sought to interdict the first respondent from \"instituting any and all collection measures\" after the notices had already been issued."}
This summary was generated by AI. Use Zalari to read the full judgment.
background
Facts of the Case

Background

The applicant, Unki Mines, disputed a tax liability for mining royalties demanded by the Zimbabwe Revenue Authority (ZIMRA). ZIMRA issued garnishee notices to the applicant's bank to recover USD 24 million. The applicant approached the court on an urgent basis seeking to interdict ZIMRA from collecting the debt, arguing the garnishee was unlawful and would cause financial ruin.
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