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AIR ZIMBABWE CORPORATION & ORS v ZIMBABWE REVENUE AUTHORITY 2003 (2) ZLR 11 (H)

2003 (2) ZLR p11

Citation

2003 (2) ZLR 11 (H)

Case No

Judgment No. HH-96-03

Court

High Court, Harare

Judge

Chinhengo J

Heard

17 June 2003

Judgment

9 July 2003

Counsel

A P de Bourbon SC, for the applicants
P Nherere, for the respondent

Case Type

Civil application

Annotations

Link to case annotations

Flynote

Practice and procedure — parties—company — authority to represent and to sign founding affidavit — need for evidence to show that deponent is authorised to sign — deponent having represented company in previous dealings with other party — effect

Revenue and public finance — taxpayer — failure to pay taxes — liability to pay interest on taxes not paid — not liable to pay interest unless specific provision for it — not liable to pay interest as well as penalty

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