2011 USD TariffRTGS TariffLaw Society of ZimbabweTaxation of CostsInflation RateInterest
Tags
CostsTaxationCurrencyTariff
legislation
Statutes Cited
High Court Act
Finance Act
Prescribed Rate of Interest Act
Legal Practitioners Act
ai analysis
Case Summary
Key Issues
{"issue_text":"Whether the Law Society 2011 United States Dollar Tariff is the applicable tariff for taxation","issue_type":"law","dispositive":"yes","related_facts":"Work done May 2019-March 2020; judgment 20 October 2020; Law Society pronouncement 2 June 2020"}
{"issue_text":"Whether the first respondent pay costs subject to 255% inflation rate per annum","issue_type":"law","dispositive":"no","related_facts":"Applicant seeks to preserve value; inflation rate mentioned in RBZ statement"}
{"issue_text":"Whether the first respondent pays interest at prescribed rate from judgment date","issue_type":"law","dispositive":"no","related_facts":"Order silent on interest; debt became due on judgment date"}
{"issue_text":"Whether the court can grant a mandamus in these circumstances","issue_type":"procedural","dispositive":"yes","related_facts":"Taxing officer did not refuse to act; recommended RTGS currency"}
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background
Facts of the Case
Background
The applicant sought a declaratory order and mandamus compelling the respondents to tax a bill of costs in United States Dollars using the 2011 Law Society USD Tariff, following a Supreme Court order awarding costs in her favor. The respondents resisted, insisting on taxation in RTGS currency.
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