MEDIX PHARMACIES (PVT) LTD & ORS v COMMISSIONER-GENERAL, ZRA & ANOR 2003 (2) ZLR 25 (H)

Flynote

C Revenue and public finance—income tax — employer — liability to withhold and pay employees' tax — reduction of salaries — scheme to reduce employees' tax burden — when genuine — tax — recovery of — Revenue Authority's right to appoint taxpayer's bank as its agent — when tax due — salary or tax liquidated or readily ascertainable — Authority entitledto act under s 58 of Income Tax Act [Chapter 23:06]