MINISTER OF HIGHER EDUCATION v BORDER TIMBERS LTD 1999 (1) ZLR 555 (H)
Citation  | 1999 (1) ZLR 555 (H)  | 
Case No  | Judgment No. HH-131-99  | 
Court  | High Court, Harare  | 
Judge  | Garwe J  | 
Heard  | 30 June 1999  | 
Judgment  | 30 June 1999  | 
Counsel  | A P de Bourbon SC, for the plaintiff  | 
Case Type  | Civil action  | 
Annotations  | Link to case annotations  | 
Flynote
Prescription — period of — debt owed to State — what is — levy payable to Manpower Development Fund under Manpower Planning and Development Act — fund an organ of the State and levy for fund is a debt due to the State
Revenue and public finance — levy on employers under Manpower and Development Act — persons involved in farming operations exempt from levy — employer involved in forestry operations including sawmilling — whether exemption from levy applies to such employer
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