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Supreme Court
Murowa Diamonds (Private) Limited v Zimbabwe Revenue Authority & Anor (Minister of Finance and Economic Development N.O.)
[2021] ZWSC 72
Case Details
Court
Supreme Court
Date
7 June 2021
Citation
[2021] ZWSC 72
Judgment No.
SC 72/21
Outcome
unknown
Case Type
Appeal
Bench
Presiding
Bhunu JA
Author
Uchena JA
Full Bench
Bhunu JAUchena JAChitakunye AJA
Areas of Law
Constitutional lawTax lawAdministrative law
Keywords
Income Tax ActSection 58Constitutional validityGarnishee ordersEqual protectionAdministrative justice
Tags
Constitutional challengeTax lawAdministrative justiceGarnishee orders
legislation
Statutes Cited
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Income Tax Act
- Income Tax Act
- Administrative Justice Act
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Constitution of Zimbabwe
- Mines and Minerals Act
- Revenue Authority Act
ai analysis
Case Summary
Key Issues
- {"issue_text":"Whether the Supreme Court has jurisdiction to hear appeals on constitutional validity of statutes","issue_type":"procedural","dispositive":"yes","related_facts":"Appeal from High Court upholding constitutional validity of s 58"}
- {"issue_text":"Whether section 58 of the Income Tax Act is constitutionally invalid for violating rights to equality and administrative justice","issue_type":"constitutional","dispositive":"no","related_facts":"Section 58 allows garnishee orders without court oversight"}
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background
Facts of the Case
Background
A diamond mining company challenged the constitutional validity of section 58 of the Income Tax Act which allows the Zimbabwe Revenue Authority to issue garnishee orders for tax collection, arguing it violated constitutional rights to equal protection and administrative justice.
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