British American Tobacco Zimbabwe v Zimbabwe Revenue Authority

SC 98/22

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Case Details

Court

Supreme Court

Date

16 September 2022

Citation

SC 98/22

Neutral Citation

[2022] ZWSC 98

Outcome

unknown

Case Type

Chamber Application

Bench

Presiding

Chiweshe JA

Full Bench

Chiweshe JA

Areas of Law

Tax LawCivil Procedure

Keywords

CondonationLate appealLeave to appealIncome Tax ActSpecial Court for Income Tax Appeals

Key Issues

{"issue_text":"Whether the applicant requires leave to appeal for grounds involving mixed law and fact","issue_type":"procedural","dispositive":"yes","related_facts":"Grounds 1 and 2 require examination of factual basis to determine legal questions"}
{"issue_text":"Whether the application for condonation should be granted","issue_type":"procedural","dispositive":"no","related_facts":"Third application for same relief, previous appeals struck for procedural defects"}

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background

Facts of the Case

Background

The applicant sought to appeal against a Special Court for Income Tax Appeals judgment but failed to obtain leave to appeal as required by law for mixed law and fact issues. This was the third attempt to seek condonation for late noting of appeal after previous appeals were struck off for procedural defects.

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