MUROWA DIAMONDS v COMMISSIONER-GENERAL, ZIMBABWE REVENUE AUTHORITY 2011 (1) ZLR 37 (H)
Citation | 2011 (1) ZLR 37 (H) |
Case No | Judgment No. HH-1-11 |
Court | High Court, Harare |
Judge | Gowora J |
Heard | 25 October 2010 |
Judgment | 12 January 2011 |
Counsel | E W W Morris SC, for the applicant |
Case Type | Urgent chamber application |
Annotations | No case annotations to date |
Flynote
Revenue and public finance – tax – payment of – tax due to revenue authority in US dollars – overpayment previously made – previous overpayment made in US dollars to Reserve Bank and monies paid to revenue authority in local currency – not a payment to revenue authority in US dollars – not permissible to set off payment to Reserve Bank against debt due to revenue authority
Set-off – debt – debt due to taxpayer by an organ of the State – when can be set off against tax owed by taxpayer to revenue authority – money paid to Reserve Bank – not a payment to revenue authority
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