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Harare High Court

Zimbabwe Platinum Mines (Private) Limited v Zimbabwe Revenue Authority and Another

HH 308-11

Case Details

Court
Harare High Court
Date
7 December 2011
Citation
HH 308-11
Neutral Citation
[2011] ZWHH 308
Outcome
unknown
Case Type
Urgent Application

Bench

Presiding
BERE J
Full Bench
BERE J
Areas of Law
Administrative LawTax LawCivil Procedure
Keywords
UrgencyRoyaltiesGarnisheeDeclaratorInaction
Tags
UrgencyDeclaratory OrderGarnishee Order
legislation
Statutes Cited
  • Income Tax Act
ai analysis
Case Summary

Key Issues

  • {"issue_text":"Whether the applicant's urgent chamber application should be heard on an urgent basis","issue_type":"procedural","dispositive":"yes","related_facts":"Applicant's delay of nearly two years in filing substantive application; garnishee order issued in November 2011; urgent application filed only after garnishee"}
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background
Facts of the Case

Background

The applicant challenged the increase of royalties from 2.5% to 5% between 2009-2010 but delayed filing a declaratory application for nearly two years. After the first respondent issued a garnishee order in November 2011 to recover outstanding royalties, the applicant filed an urgent application. The court found the urgency was self-created due to the applicant's inaction.
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