ZAMBEZI POWER (PRIVATE) LTD (In liquidation) v ZIMBABWE REVENUE AUTHORITY and PAUL MUSARIRAMBI and PRINO FREIGHT (PRIVATE) LIMITED

Key Issues

• {"issue_text":"Whether the plaintiff gave the required notice under s 196(1) of the Customs and Excise Act","issue_type":"procedural","dispositive":"no","related_facts":"Notice given by letter dated 31 March 2015, served 22 June 2016"}
• {"issue_text":"Whether the plaintiff's claims have prescribed under s 196(2) of the Customs and Excise Act","issue_type":"procedural","dispositive":"yes","related_facts":"Cause of action arose 8 December 2014, summons issued 15 May 2017"}
• {"issue_text":"Whether the plaintiff's claims are res judicata based on HC 7413/14","issue_type":"procedural","dispositive":"yes","related_facts":"Prior judgment in HC 7413/14 (HH 448-14)"}
• {"issue_text":"Whether the plaintiff has locus standi to institute proceedings while under provisional liquidation","issue_type":"procedural","dispositive":"yes","related_facts":"Plaintiff placed under provisional liquidation in 2015"}
• {"issue_text":"Whether s 196(2) of the Customs and Excise Act is unconstitutional","issue_type":"constitutional","dispositive":"no","related_facts":"Plaintiff argues prescription period violates access to courts"}

Background