Law Portal
Zimbabwe

Welcome To Law Portal

Welcome, Guest!
[Help?]

Rules of Construction or Interpretation re: Deeming Provisions

SC49-20 : ALBERT JAVANGWE vs VORTIGEN INVESTMENTS (PRIVATE) LIMITED T/A CPL
Ruled By: MAKARAU JA, HLATSHWAYO JA and UCHENA JA

This is an appeal against the whole judgment of the Labour Court dismissing the appellant's application for review.After hearing submissions from counsel for the parties we dismissed the appeal with costs, indicating that reasons for our decision would follow. These are they.The detailed facts of the case can be summarized ...
More

Appealed
SC61-17 : ARUNDEL SCHOOL and CHISIPITE SENIOR SCHOOL and ST JOHNS EDUCATIONAL and GATEWAY SCHOOL and ST GEORGES COLLEGE and CHRISTIAN BROTHERS COLLEGE vs ZIMBABWE REVENUE AUTHORITY
Ruled By: GARWE JA, GUVAVA JA and UCHENA JA

The Income Tax Act defines the term “gross income” as follows: “8 (1) For the purposes of this part:- “gross income” means the total amount received by or accrued to or in favour of a person or deemed to have been received by or to have accrued to or in favour of a person in any year ...
More

SC12-21 : TOBACCO PROCESSORS ZIMBABWE (PRIVATE) LIMITED vs TONGOONA MUTASA and OTHERS
Ruled By: MAVANGIRA JA, MAKONI JA and CHATUKUTA AJA

This is an appeal against the whole judgment of the Labour Court upholding the National Employment Council - Tobacco Grievance and Disciplinary Committee's (NEC GDC Committee) finding that the appellant tacitly renewed the respondents' contracts of employment.FACTUAL BACKGROUNDThe following facts are common cause. The respondents were employed by the appellant ...
More

HHH256-21 : IGNATIUS CHOMBO vs THE STATE
Ruled By: CHATUKUTA J

This is an application referred to by the applicant as “Court Application for the Second Revival of Temporary Variation of Bail Conditions in B1836/19: HH735/19” being made in terms of section 126(1) of the Criminal Procedure and Evidence Act [Chapter 9:07] (the Act).The application was initially not opposed.On 3 May ...
More

HB01-15 : MARIA RABEKA vs LARISSA STOCKIL and ASSISTANT MASTER OF THE HIGH COURT and REGISTRAR OF DEEDS N.O.
Ruled By: MAKONESE J

Section 18(1) of the Wills Act [Chapter 6:06]..., provides as follows:“Effect of subsequent birth, legitimation or adoption of children on Will(1) If, after a testator has made a Will -(a) A child is born, of whom the testator is the mother or, the child being legitimate, the father; or(b) An ...
More

HH842-19 : BARIADIE INVESTMENTS (PVT) LTD vs PUWAYI CHIUTSI and TENDAI MASHAMHANDA and REGISTRAR OF DEEDS and SHERIFF OF THE HIGH COURT OF ZIMBABWE N.O. and ELLIOT ROGERS
Ruled By: CHITAPI J

Form 29, referred to in Rule 230, on application procedure, calls upon the respondents to oppose the relief sought by the applicant if they wish to do so. This implies that the respondent can also consent to the application expressly by stating so or not file any papers in which ...
More

View Appeal
HHH231-14 : ROBERT GUMBURA vs THE STATE
Ruled By: MUSAKWA J

Section 69(1) of the Criminal Law (Codification and Reform) Act (the Code)..., states that;“Without limiting Part XII of Chapter XIV, a person shall be deemed not to have consented to sexual intercourse or any other act that forms the subject of a charge of rape, aggravated indecent assault, or indecent ...
More

SC27-21 : HONEST CHAPANGURA and OTHERS vs KWEKWE CITY COUNCIL and DELIWE MAKOTA
Ruled By: GWAUNZA DCJ, GUVAVA JA and UCHENA JA

This is an appeal against the whole judgment of the Labour Court handed down on 1 August 2019, dismissing an application for the confirmation of a draft ruling of a Lbour Officer (second respondent), to the effect that transfer of the employees (appellants) from Kwekwe Brewery to the first respondent ...
More

View Appeal
SC61-21 : COSMA CHIANGWA vs DAVID KATERERE and ROBERT CAMPBELL LOGAN and ISRAEL GUMUNYU and REGISTRAR OF DEEDS and EDMOND CHIVHINGE and MASTER OF THE HIGH COURT
Ruled By: BHUNU JA, MATHONSI JA and CHITAKUNYE AJA

This is an appeal against the whole judgment of the High Court (“the court a quo”) handed down on 15 June 2011 wherein the court a quo granted an application for a declaratur that the sale and transfer of Stand 382 Good Hope Township to the appellant was null and ...
More

Appealed
HH122-11 : DAVID KATERERE vs COSMA CHIANGWA and ROBERT CAMPBELL-LOGAN and ISRAEL GUMUNYU and REGISTRAR OF DEEDS and EDMOND CHIVHINGE and MASTER OF THE HIGH COURT
Ruled By: MAVANGIRA J

In 1999, the applicant herein entered into an agreement of sale in terms of which he purchased an immovable property from the estate of the late Johanna Maria Fransisca Logan as represented by the executrix testamentary of the estate.The immovable property, described as Stand 382 Good Hope Township of Subdivision ...
More

SC64-21 : PATRICK MANJOVHA vs DELTA BEVERAGES (PRIVATE) LIMITED
Ruled By: GWAUNZA DCJ, HLATSHWAYO JA and BHUNU JA

This is an appeal against the whole judgment of the Labour Court (the court a quo). The order appealed against is dated 14 November 2018.That order upheld the respondent's objection in limine to the effect that the appellant's claim had prescribed.Consequently, it dismissed the appellant's application for condonation of late ...
More

Appealed
SC82-21 : TRIANGLE LIMITED and HIPPO VALLEY ESTATES LIMITED vs ZIMBABWE REVENUE AUTHORITY and OTHERS
Ruled By: GWAUNZA DCJ, MATHONSI JA and CHITAKUNYE AJA

This is an appeal against the judgment of the High Court sitting at Masvingo, delivered on 24 June 2020, which dismissed with costs the application made by the two appellants for a declaratory order and an interdict.FACTUAL BACKGROUNDThe two appellants are sugar-producing giants in the Lowveld while the first respondent ...
More

View Appeal
HMA28-20 : TRIANGLE LIMITED and HIPPO VALLEY ESTATES vs ZIMBABWE REVENUE AUTHORITY and OTHERS
Ruled By: ZISENGWE J

The parties in this application are embroiled in a bitter dispute over the implications of their failure to specifically include Value Added Tax (abbreviated herein as “VAT”) matters in agreements for the milling of sugarcane.The applicants are both companies duly incorporated in terms of the laws of Zimbabwe whose names ...
More

SC140-21 : MBCA BANK (PRIVATE) LIMITED (Now known as Nedbank Zimbabwe Limited) vs ZIMBABWE REVENUE AUTHORITY
Ruled By: GUVAVA JA, UCHENA JA and MAKONI JA

Section 16(1)(r)(i) and (ii) of the Income Tax Act [Chapter 23:06] provides as follows:“(1) Save as is otherwise expressly provided in this Act, no deduction shall be made in respect of any of the following matters...,.;(r) In the case of expenditure incurred on general administration and management in favour of ...
More

HH99-18 : C F (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

Section 17 of the Income Tax Act reads:“17. Special provisions relating to hire-purchase or other agreements providing for postponement of passing of ownership of propertyIf any taxpayer has entered into any agreement with any other person in respect of any property the effect of which is that, in the case ...
More

Back Main menu

Categories