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1996 — Volume 2

Cases

Select a case to view its details and legal content.

1996 (2) ZLR 1 (H)

1996 (2) ZLR 8 (H)

AFFRETAIR (PVT) LTD & ANOR V M K AIRLINES (PVT) LTD

1996 (2) ZLR 15 (S)

TUBBS (PVT) LTD V MWAMUKA

1996 (2) ZLR 27 (S)

LAWSON V MINISTER OF HOME AFFAIRS & ANOR

1996 (2) ZLR 35 (H)

CHINGWISHU V MAPFUMO & ANOR

1996 (2) ZLR 43 (H)

TRIBAC (PVT) LTD V TOBACCO MARKETING BOARD

1996 (2) ZLR 52 (S)

MAKARUSE V HIDE AND SKINS COLLECTORS (PVT) LTD

1996 (2) ZLR 60 (S)

NYAKAMBI RI FARM (PVT) LTD V ZIMNAT INSURANCE CO LTD

1996 (2) ZLR 67 (H)

BOTHA & ANOR V BARRETT

1996 (2) ZLR 73 (S)

ROBINSON V GRIMM

1996 (2) ZLR 83 (S)

1996 (2) ZLR 88 (S)

CHIRAMBASUKWA V MINISTER OF JUSTICE, LEGAL & PARLIAMENTARY AFFAIRS

1996 (2) ZLR 94 (H)

VAN NIEKERK NO V MASTER OF THE HIGH COURT

1996 (2) ZLR 105 (S)

CHIDODA V MHANGAKI

1996 (2) ZLR 111 (S)

1996 (2) ZLR 117 (H)

FIRST MERCHANT BANK OF ZIMBABWE LTD V COMMISSIONER OF TAXES

1996 (2) ZLR 171 (H)

DUBE V GOLD TRAVEL (M) LTD & ORS

1996 (2) ZLR 175 (H)

S V CHIGOVANYIKA

1996 (2) ZLR 185 (H)

1996 (2) ZLR 190 (H)

BIDDULPHS REMOVALS & STORAGE (1981) (PVT) LTD V STANDARD CHARTERED BANK ZIMBABWE LTD & ANOR

1996 (2) ZLR 206 (H)

1996 (2) ZLR 231 (H)

GARIYA SAFARIS (PVT) LTD V VAN WYK

1996 (2) ZLR 246 (H)

ZIMBABWE ELECTRICITY SUPPLY AUTHORITY V MODUS PUBLICATIONS (PVT) LTD

1996 (2) ZLR 256 (H)

TOWERS V CHITAPA

1996 (2) ZLR 261 (H)

MADAMOMBE V MADAMOMBE

1996 (2) ZLR 278 (S)

Z-WAYS CORPORATION (PVT) LTD V SHERIFF OF ZIMBABWE & ANOR

1996 (2) ZLR 286 (H)

WIZARD POOLS (M) LTD V MASHONALAND TURF CLUB

1996 (2) ZLR 293 (S)

TAUNTON ENTERPRISES (PVT) LTD & ANOR V MARAIS

1996 (2) ZLR 303 (H)

CHRISTIAN CARE V MUPEDZANHAMO CO-OPERATIVE

1996 (2) ZLR 323 (H)

MAKOVA V MODUS PUBLICATIONS (PVT) LTD

1996 (2) ZLR 326 (H)

PYMOR INVESTMENTS (PVT) LTD V FRANK PANTONY (PVT) LTD

1996 (2) ZLR 357 (H)

GUMBO V MIN OF LOCAL GOVERNMENTT, RURAL & URBAN DEVELOPMENT & ANOR

1996 (2) ZLR 372 (H)

MASIMIREMBWA NO V CHIPEMBERE

1996 (2) ZLR 378 (S)

WALENN HOLDINGS (PVT) LTD V LLOYD & ANOR

1996 (2) ZLR 383 (H)

NCUBE V HAMADZIRIPI

1996 (2) ZLR 403 (H)

CHOTO V COLLEGE PRESS (PVT) LTD

1996 (2) ZLR 411 (H)

WILMOT V ZIMBABWE OWNER DRIVER ORGANISATION (PVT) LTD

1996 (2) ZLR 415 (S)

(1) COMMERCIAL BANK OF ZIMBABWE LTD V MM BUILDERS & SUPPLIERS (PVT) LTD & ORS

1996 (2) ZLR 420 (H)

S V MASAWI & ANOR

1996 (2) ZLR 472 (S)

PHILLIPS NO V NATIONAL FOODS LTD & ANOR

1996 (2) ZLR 532 (H)

(1) S V MATYENYIKA & ANOR (2) S V MABIKA & ANOR

1996 (2) ZLR 536 (H)

1996 (2) ZLR 541 (H)

S V MODUS PUBLICATIONS (PVT) LTD & ANOR

1996 (2) ZLR 553 (S)

STEWART SCOTT KENNEDY V MAZONGORORO SYRINGES (PVT) LTD

1996 (2) ZLR 565 (S)

1996 (2) ZLR 575 (H)

DE VILLIERS V JAMES

1996 (2) ZLR 597 (S)

CHIKOSA V WRIGHT

1996 (2) ZLR 607 (S)

MARAIS & ANOR V KENNEDY & ANOR

1996 (2) ZLR 610 (H)

DURMA (PVT) LTD V SIZIBA

1996 (2) ZLR 636 (S)

MUJURU V MOYSE & ORS

1996 (2) ZLR 642 (H)

1996 (2) ZLR 658 (S)

CHINAMORA V ANGWA FURNISHERS (PVT) LTD & ORS

1996 (2) ZLR 664 (S)

MUCHABAIWA V GRAB ENTERPRISES (PVT) LTD

1996 (2) ZLR 691 (S)

HUNYANI PAPER & PACKING LTD & ANOR V KADHANI

1996 (2) ZLR 699 (H)

POSTS AND TELECOMMUNICATIONS CORPORATION V MODUS PUBLICATIONS (PVT) LTD

1996 (2) ZLR 707 (H)

JESSE V CHIEF IMMIGRATION OFFICER & ORS

1996 (2) ZLR 720 (H)

KANDY FARM (PVT) LTD & ANOR V EASTWOOD

1996 (2) ZLR 729 (S)

TAKADINI V MAIMBA

1996 (2) ZLR 737 (S)

CALABASH RESTAURANTS (PVT) LTD V TRADEWELL ENTERPRISES (PVT) LTD

1996 (2) ZLR 743 (S)

EDGARS STORES LTD V COMMISSIONER OF TAXES

1996 (2) ZLR 747 (S)

T S MASIYIWA HOLDINGS (PVT) LTD & ANOR V MIN OF INFORMATION

1996 (2) ZLR 754 (S)

TAYLOR V MINISTER OF HIGHER EDUCATION & ANOR

1996 (2) ZLR 772 (S)

© Zimbabwe Law Reports — 2026.

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FIRST MERCHANT BANK OF ZIMBABWE LTD v COMMISSIONER OF TAXES 1996 (2) ZLR 171 (H)

Case details

Citation

1996 (2) ZLR 171 (H)

Case No

Judgment No. HH- 107-96

Court

High Court, Harare

Judge

Blackie J

Heard

4 April 1996

Judgment

7 August 1996

Counsel

A P de Bourbon SC, for the applicant. B Patel, for the respondent.

Case Type

Application for declaratory order

Annotations

No case annotations to date

Flynote

D Set off — debt — debt owed by Government to tax — whether taxpayer can set off taxes due by it to Government against such debt

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