{"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."}
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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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