Law Portal
Zimbabwe

Welcome To Law Portal

Welcome, Guest!
[Help?]

Legal Personality re: Group Structures, Related Parties and the Arm's Length Principle

HH25-08 : ZIMBABWE DEVELOPMENT BANK and INTERNATIONAL FINANCE CORPORATION vs DAVID SCOTT and OTHERS
Ruled By: GOWORA J

The applicants have jointly approached this court for an order in the following terms:“That the confirmation of the liquidation and distribution account by the third respondent, in respect of Shagelok Chemicals (Private) Limited (in liquidation), be and is hereby set aside.That the third respondent be and is hereby directed to ...
More

HH59-09 : TRUST CORPORATION SECURITIES (PRIVATE) LIMITED vs L.M. GABILO and DEVORGILLE KATSANZA
Ruled By: UCHENA J

The applicant is a company duly registered in terms of the laws of Zimbabwe. The second respondent is its employee with whom it has had labour disputes leading to this application.The second respondent was suspended from employment pending the resolution of the dispute between her and her employer.The first respondent ...
More

HH164-09 : ZIMRE PROPERTY INVESTMENT (PVT) LTD vs CITY CALVARY CHURCH
Ruled By: GOWORA J

There is an aspect of the case which neither party addressed me on, as relates to the incidence on the scene of Fidelity Life Assurance Limited, as the applicant for the renovations, as opposed to Fidelity Funeral Assurance Limited, which was specifically mentioned in the Deed of Settlement. It would seem that the parties are not ...
More

HH57-10 : AFRICAN CONSOLIDATED RESOURCES PLC and OTHERS vs MINISTER OF MINES AND MINING DEVELOPMENT and SECRETARY FOR MINES AND MINING DEVELOPMENT and CHIEF MINING COMMISSIONER
Ruled By: UCHENA J

The first applicant is a public company listed on the London Stock Exchange. The second to fifth applicants (Dashaloo Investments (Pvt) Ltd, Possession Investments (Pvt) Ltd, Heavy Stuff Investments (Pvt) Ltd, Olebile Investments (Pvt) Ltd) are Zimbabwean companies duly incorporated in terms of the laws of Zimbabwe. They are wholly ...
More

HH102-10 : OLD MUTUAL LIFE ASSURANCE COMPANY ZIMBABWE (PVT) LTD vs PETER RAFTOPOLOUS t/a SELECTIONS
Ruled By: MTSHIYA J

Washington Moyo said the plaintiff wanted to occupy the premises for its own through CABS, one of its subsidiaries. This, he said, was so because CABS were being evicted from the premises of Avondale Holdings (Private) Limited which they (CABS) were leasing. In order to prove the relationship between CABS and the plaintiff Washington Moyo ...
More

HH12-13 : ANDREW MILLS vs TANGANDA TEA COMPANY LIMITED
Ruled By: PATEL J

This matter involves two separate claims by the applicant as against the same respondent in Case Nos. HC11737/11 and HC279/12. The two claims emanate from the same cause of action and involve the same facts in issue between the same parties. They were accordingly consolidated, by consent, on 19 November 2012 through a chamber application ...
More

HB84-13 : REGINA GUMBO vs STEELNET (ZIMBABWE) (PVT) LTD and MINISTER OF HIGHER AND TERTIARY EDUCATION
Ruled By: MUTEMA J

The applicant is the Deputy Sheriff for Bulawayo. Steelnet (Zimbabwe) (Pvt) Ltd is the holding company of BMA Fasteners (Pvt) Ltd. In case No. HC3078/11, the Minister of Higher and Tertiary Education (the judgment creditor herein) sued and obtained a judgment, as plaintiff, against BMA Fasteners (Pvt) Ltd for US$9,350=13. Following the issue of a ...
More

HH125-11 : ECONET WIRELESS (PRIVATE) LIMITED vs RENAISSANCE FINANCIAL HOLDINGS LIMITED and RENAISSANCE MERCHANT BANK CORPORATION
Ruled By: MAVANGIRA J

Counsel for the applicant also submitted that while counsel for the respondents had reached the correct conclusions regarding the law as to curatorship, he had, however, missed the point that the respondents are two separate entities with separate Boards and that they operated separately. The cession in issue was made to the applicant ...
More

HH310-14 : DEPUTY SHERIFF, KAROI vs EDWARD CHIGANGO and 55 OTHERS and FRESH BAKERY, KAROI and DAVID GOVERE
Ruled By: TSANGA J

It is also worth regurgitating the relevant paragraphs from the claimant' s affidavit as regards the assertion of ownership in his interpleader affidavit since it further raised considerable doubt over its claim that it is entirely a separate entity whose property is caught up in the mix. Its claim in the applicable paragraphs reads ...
More

View Appeal
HH193-16 : GRANDWELL HOLDINGS PL vs MINISTER OF MINES and ZIMBABWE MINING DEVELOPMENT CORPORATION and MARANGE RESOURCES PL and ZIMBABWE CONSOLIDATED DIAMOND COMPANY and MBADA DIAMONDS PL and ANOR
Ruled By: MAFUSIRE J

In August 2009, the Government of Zimbabwe [“the Government”], through the first respondent [hereafter referred to as “the Minister”], went into a commercial marriage with some foreign investors. The marriage was for the purpose of exploiting diamonds in Chiadzwa for mutual benefit. The marriage was in the form of a joint venture. The marriage would be consummated through ...
More

HB53-16 : RAILINGS ENTERPRISES (PVT) LTD T/A PAROAN TRUCKING vs DOWOOD SERVICES (PVT) LTD /T/A BRADFIELD MOTORS and DAVID LUWO and ROSE LUWO
Ruled By: MATHONSI J

It is a cardinal principle of our company law that a company enjoys separate legal personality quite distinct from its members, and, as such, that its liabilities should not be visited upon its members. The courts have, however, always readily lifted the corporate veil where the company is used as a locomotive for fraud or to ...
More

Appealed
SC34-19 : NJZ RESOURCES (HK) LIMITED vs ANDREW ZINYEMBA AND 18 OTHERS
Ruled By: GWAUNZA DCJ, MAKARAU JA and BHUNU JA

I find that one other matter merits comment. This was the court a quo's misplaced pre-occupation with issues concerning the perceived connivance between the appellant and Mine Mills (Pvt) Ltd to frustrate enforcement of the award in favour of the judgment creditors. Instead of properly limiting themselves to the inquiry as to whether the appellant had placed before ...
More

View Appeal
HH261-17 : NJZ RESOURCES (HK) LIMITED vs ANDREW ZINYEMBA AND 18 OTHERS
Ruled By: MWAYERA J and MUNANGATI-MANONGWA J

It is accepted that a holding company cannot be held liable for the debts of a subsidiary. See Regina Gumbo v Steelnent Zimbabwe (Pvt) Ltd and Another HB84-13.
More

SC41-19 : TM SUPERMARKETS (PRIVATE) LIMITED vs BISSET CHIMHINI
Ruled By: GARWE JA, GOWORA JA and ZIYAMBI AJA

The respondent was employed by the appellant as its General Manager, Operations, a position that was also commonly referred to as Chief Operations Manager. The appellant, a duly registered company in terms of the laws of this country, is a subsidiary of Meikles Ltd. On 24 April 2014, the respondent was placed on suspension, with benefits, pending ...
More

HH241-18 : CLOVER LEAF MOTORS GROUP (PRIVATE) LIMITED vs BUTHOLEZWE ZHOU and PATRICE SHAYAMANO
Ruled By: CHITAKUNYE J

This is an application for the return of the applicant's motor vehicles that it had issued to the respondents during the tenancy of their employment with the applicant. The two respondents were employed by the applicant as Group Accountant and Branch Accountant respectively until 31 October 2015 when their services were terminated on notice. During the tenancy ...
More

SC62-20 : THANDO NCUBE vs FIDELITY PRINTERS AND REFINERIES (PRIVATE) LIMITED
Ruled By: MAKARAU JA

This is an application for leave to appeal against a decision of the Labour Court, handed down on 27 October 2014, dismissing with costs, an appeal to that court against a decision of the respondent dismissing the appellant from employment.Leave to appeal was denied by the Labour Court on the ...
More

SC107-20 : COLCOM FOODS LIMITED vs TARUVA TARUVA
Ruled By: GWAUNZA DCJ, GUVAVA JA and MATHONSI JA

This is an appeal against the whole judgment of the Labour Court handed down on 1 June 2018 dismissing, with costs, an appeal made by the appellant against an arbitral award made by an arbitrator on 18 July 2017.FACTUAL BACKGROUNDThe appellant is a holding company with subsidiaries which include Ballantyne ...
More

HH258-15 : TETRAD HOLDINGS LIMITED and OTHERS vs NATIONAL SOCIAL SECURITY AUTHORITY and THE SHERIFF FOR ZIMBABWE N.O.
Ruled By: MAFUSIRE J

This was an urgent chamber application for a stay of execution.It was filed on 6 March 2015. It was brought to my chambers at 17:15 hours three days later, i.e. on 9 March 2015. There were eleven applicants. Their case was that on 6 March 2015, i.e. the date the ...
More

HH84-12 : CHRISTOPHER BARNSLEY vs HARAMBE HOLDINGS (PVT) LTD AND ANOTHER
Ruled By: MATHONSI J

The applicant was employed as Group Engineering Director by the first respondent, which represented itself as a holding company comprising several subsidies with the second respondent as its Chief Executive Officer.The letter of his appointment containing the terms of employment, dated 7 May 2009, was signed by the second respondent ...
More

SC03-21 : AFRITRADE INTERNATIONAL LIMITED vs ZIMBABWE REVENUE AUTHORITY
Ruled By: PATEL JA, BHUNU JA and BERE JA

This is an appeal against the judgment of the Fiscal Appeal Court dismissing an appeal against the determination of the respondent requiring the appellant to pay value added tax (VAT) on the importation of certain goods into Zimbabwe.BackgroundThe appellant is a foreign company incorporated in the British Virgin Islands and ...
More

HH121-11 : DEPUTY SHERRIF HARARE (Applicant) vs TRINPAC INVESTMENTS (PVT) LTD (Claimant) and CHRISTOPHER BARNSLEY (Judgment Creditor)
Ruled By: PATEL J

The applicant herein presently holds certain equipment attached by him pursuant to execution of judgment in Barnsley v Harambe Holdings HC6651/10. The judgment creditor obtained an arbitral award in September 2010 for the payment by Harambe Holdings of arrear salary amounting to US$61,879. After the registration of the award with ...
More

Appealed
SC08-21 : WELLI-WELL (PVT) LTD vs MALVERN IMBAYAGO and THE SHERIFF OF ZIMBABWE
Ruled By: BHUNU JA, MATHONSI JA and CHITAKUNYE AJA

In the process of executing a judgment of the High Court against B.M. Graphics (the judgment debtor), the Sheriff placed under judicial attachment certain movable property found at Stand No. 499 Goodwin Road, Willowvale, Harare.The appellant lay a claim to that property resulting in interpleader proceedings being instituted.In a judgment ...
More

Appealed
SC09-21 : ANDERSON MANJA and 98 OTHERS vs SHERIFF OF ZIMBABWE and GURTA MINING AG
Ruled By: MAVANGIRA JA, UCHENA JA and MATHONSI JA

This is an appeal against the whole judgment of the High Court handed down on 3 June 2020 which upheld the second respondent's claim to immovable property and/or mining claims located in Mashonaland West placed under judicial attachment by the first respondent for sale in execution of a judgment.The judgment ...
More

View Appeal
HH351-20 : THE SHERIFF OF ZIMBABWE and GURTA AG vs ANDERSON MANJA and 98 OTHERS
Ruled By: CHIKOWERO J

JUSTIFICATIONThe HOLY BIBLE, CONCORDANCE AUTHORIZED KING JAMES VERSION, 2013 p1078 reads, in Ecclesiastes 4:09-12:“9. Two are better than one; because they have a good reward for their labour.10. For, if they fall, the one will lift up his fellow: but woe to him who is alone when he falls; for ...
More

HH236-15 : KETTEX HOLDINGS (PVT) LTD vs KENCOR MANAGEMENT SERVICES (PVT) LTD
Ruled By: MATHONSI J

In HC3216/13 the respondent sued the applicant for payment of $33,856=15 as damages arising out of its breach of a contract allegedly entered into between the parties about September 2010 together with interest and costs of suit.In its declaration, the respondent averred that:“1. Plaintiff is KENCOR MANAGEMENT SERVICES (PRIVATE) LIMITED ...
More

View Appeal
HH746-19 : SHERIFF FOR ZIMBABWE (APPLICANT) vs WELLI-WILL INDUSTRIES (PVT) LTD (CLAIMANT) and MALVERN IMBAYAGO (JUDGMENT CREDITOR)
Ruled By: DUBE-BANDA J

This is an interpleader application and the Sheriff of Zimbabwe is the applicant.The facts of this case are interwoven and intricate. It is therefore important that I give a detailed background of the facts preceding this application.For ease of reference, and where the context allows, I will refer to the ...
More

HB10-15 : INTRO-WISE CATERING (PVT) LTD vs COSIRA COMMUNICATIONS GLOBAL and COSIRA AFRICA (PTY) LIMITED and ZIMBABWE PLATINUM MINES (PVT) LTD
Ruled By: MAKONESE J

This is an application for a declaratory order.This court is invited to declare that Cosira Communications Global (first respondent) and Cosira South Africa (Pty) Ltd (second respondent) which was previously known as Cosira International (SA) (Pty) Ltd are one and the same entity.To make such declaration, this court is asked ...
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

SC65-21 : STARAFRICA CORPORATION LIMITED vs ZIMBABWE SUGAR REFINERY WORKERS UNION
Ruled By: GWAUNZA DCJ, BHUNU JA and BERE JA

This is an appeal against part of the judgment of the Labour Court (the court a quo) handed down on 26 January 2018. The appeal is against that part of the judgment which upheld the arbitrator's award granting the respondent's members an 11 percent wage increase.FACTUAL BACKGROUND OF THE CASEThe ...
More

SC77-21 : TRIANGLE (PRIVATE) LIMITED vs FUNGAI MUTASA (NO) and OTHERS
Ruled By: GARWE JA, MAVANGIRA JA and MAKONI JA

This is an appeal against the judgment of the Labour Court confirming, with an amendment, a ruling by a Labour Officer that the appellant was guilty of an unfair labour practice and that the appellant pays to each of the respondents arrear compensation due to them for the period March ...
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

This is an appeal against the whole judgment of the Special Court for Income Tax Appeals, dated 28 November 2019, upholding the respondent's amended assessment of tax against the appellant.FACTSThe facts of the case can be summarised as follows;The appellant is a registered Bank in Zimbabwe. It is also a ...
More

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

This is an appeal against four amended income tax assessments number 20211442 for the year ending 31 December 2009; 20211443 for the year ending 31 December 2010; 202211446 for the year ending 31 December 2011; and 20211448 for the year ending 31 December 2012 that were issued against the appellant ...
More

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

The OnusCounsel for the appellant submitted, on the authority of Commissioner for Inland Revenue v Conhage (Pty) Ltd (formerly Tycon (Pty) Ltd 1999 (4) SA 1149 (SCA)…,; 61 SATC 391 (SCA)…, that, the onus was on the Commissioner to show, on a balance of probabilities, that the arrangements between the ...
More

HH823-15 : AT INTERNATIONAL LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

The answer sought in this appeal is whether, the appellant, a foreign registered company is liable to pay value added tax in Zimbabwe.The appellant disputed liability for value added tax (VAT) arising from the purported importation of goods into and the carrying on of trade in Zimbabwe and appealed against ...
More

CC02-22 : MUTUMWA MAWERE and OTHERS vs TICHAONA MUPASIRI and OTHERS
Ruled By: MAKARAU JCC

Under case no CCZ10/2022, the applicants (Mutumwa Mawere, SMM Holdings Ltd, Africa Resources Ltd, Africa Construction Ltd, Tap Building Products Ltd and Friends of Shabanie Mashava Mines Trust) applied to intervene in certain ongoing proceedings brought by the first respondent (Tichaona Mupasiri) against the second and third respondents (the ...
More

HH207-13 : MODCRAFT ENGINEERING (PVT) LTD vs TENDA BUSES (PRIVATE) LIMITED and DAMASCUS MUTARE
Ruled By: MATHONSI J

The plaintiff, a duly incorporated engineering company which is involved in, inter alia, the manufacture of fuel tanks, instituted summons action against the defendant, a bus company, for damages arising out of a motor vehicle accident which occurred on 8 November 2009 at the intersection of Mharapara and Seke Roads ...
More

HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

This is an appeal against the four amended assessments issued by the respondent against the appellant on 23 June 2014 in respect of the four consecutive tax years ended 31 December 2009, 2010, 2011 and 2012.The real issue for determination posed by these assessments is whether the respondent can tax ...
More

HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

Determination of the issuesDid the appellant in fact receive the additional income assessed by the respondent, and, if so, what was the source of the income?It was common cause, that, the appellant did not receive the additional income that was assessed by the respondent. Rather, the respondent imputed notional income ...
More

HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

Whether or not the agreement constituted a transaction, operation or scheme?It was common ground that the agreements between the related parties fell into the category of a transaction, operation or scheme.Whether the agreement had the effect of avoiding, postponing, or reducing the income tax liability of the appellant?Counsel for the ...
More

HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

Whether the respondent correctly assessed the appellant?Counsel for the appellant contended, by reference to exhibit 4, that, the assessment was wrong and submitted that it should be set aside.Counsel for the respondent contended, that, the determination contemplated by the concluding words of section 98 of the Income Tax Act was ...
More

HH728-17 : C R S (PVT) LTD vs ZIMBABWE REVENUE AUTHORITY
Ruled By: KUDYA J

The answer to the real question before meThe answer to the question whether the Commissioner is empowered by section 98 of the Income Tax Act to impute notional income and proceed to tax it is answered in the affirmative.The closing words of section 98 of the Income Tax Act direct ...
More

Back Main menu

Categories

Back to top