COMMISSIONER OF TAXES v F KRISTIANSTEN (PVT) LTD 1994 (1) ZLR 412 (S)

1994 (1) ZLR p412

Citation	1994 (1) ZLR 412 (S)
Case No	Details not supplied
Court	Supreme Court, Harare
Judge	Gubbay CJ, McNally JA & Korsah JA
Heard	31 March 1994
Judgment	16 May 1994
Counsel	M J Gillespie for the appellant A P de Bourbon SC for the respondent
Case Type	Civil appeal
Annotations	Link to case annotations

Flynote

Revenue and public finance — income tax — overpayment — refused by Commissioner of Taxes — interest — no exemption under common law for fiscus — no statutory provision to require pay interest on refunds of tax

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