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2006 — Volume 2

Cases

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TOBAIWA V KASEKE & ORS
2006 (2) ZLR 1 (H)
ZINDOGA & ORS V MIN OF PUBLIC SERVICE, LABOUR AND SOCIAL WELFARE & ANOR
2006 (2) ZLR 10 (H)
LAW SOCIETY OF ZIMBABWE V MINISTER OF JUSTICE & ANOR
2006 (2) ZLR 19 (S)
S V NDLOVU & ANOR
2006 (2) ZLR 32 (H)
S V MBULAWA
2006 (2) ZLR 38 (H)
NCUBE V MPOFU & ORS
2006 (2) ZLR 41 (H)
MARIMO & ANOR V MINISTER OF JUSTICE & ORS
2006 (2) ZLR 48 (S)
TREGERS INDUSTRIES (PVT) LTD V ZIMBABWE REVENUE AUTHORITY
2006 (2) ZLR 62 (H)
MASUNDA V MINISTER OF STATE FOR LAND & ANOR
2006 (2) ZLR 72 (H)
CHICHI CLOTHING MANUFACTURERS (PVT) LTD & ORS V COMMERCIAL BANK OF ZIMBABWE & ORS
2006 (2) ZLR 80 (H)
MUGABE & ORS V ZVIMBA RDC
2006 (2) ZLR 84 (H)
THORNTON V MCKENZIE
2006 (2) ZLR 91 (H)
DUBE V MAVAKO-DUBE
2006 (2) ZLR 97 (H)
ZVOBGO V MADONDO NO & ORS
2006 (2) ZLR 103 (H)
KHOSA V CARGO CARRIERS (PVT) LTD
2006 (2) ZLR 109 (H)
ZIMBABWE DEVELOPMENT BANK V ZAMBEZI SAFARI LODGES (PVT) LTD & ORS
2006 (2) ZLR 118 (H)
ESTATE UTAUMIRE & ANOR V KADZUNGE & ORS
2006 (2) ZLR 129 (H)
TEL-ONE (PVT) LTD V COMMUNICATIONS & ALLIED SERVICES WORKERS' UNION
2006 (2) ZLR 136 (S)
UNITED BOTTLERS V KADUYA
2006 (2) ZLR 150 (S)
PRIME SOLE V KAZI
2006 (2) ZLR 156 (H)
CHINHO V CHINHO & ORS
2006 (2) ZLR 163 (H)
WATYOKA V ZUPCO (NORTHERN DIVISION)
2006 (2) ZLR 170 (H)
CITY OF MUTARE V SAMUPINDI
2006 (2) ZLR 176 (S)
BARCLAYS BANK OF ZIMBABWE V ZRA
2006 (2) ZLR 181 (S)
CHEVRON INVESTMENTS (PVT) LTD V CHIHURI & ANOR
2006 (2) ZLR 188 (S)
MATSINDE V NYAMUKAPA
2006 (2) ZLR 200 (H)
MAZIBUKO V COMMISSIONER OF POLICE & ANOR
2006 (2) ZLR 208 (H)
EXPORT LEAF TOBACCO CO OF AFRICA (PVT) LTD V GWAVAVA
2006 (2) ZLR 213 (S)
KAZINGIZI V DZINORUMA
2006 (2) ZLR 217 (S)
S V SIBANDA
2006 (2) ZLR 221 (H)
S V CHIKANDA
2006 (2) ZLR 224 (S)
CAPITAL ALLIANCE (PVT) LTD V RENAISSANCE MERCHANT BANK LTD & ORS
2006 (2) ZLR 232 (H)
DOCUMENT SUPPORT CENTRE (PVT) LTD V MAPUVIRE
2006 (2) ZLR 240 (H)
KADENGU & ORS V KADENGU & ORS
2006 (2) ZLR 246 (H)
ROGERS V ROGERS & ANOR
2006 (2) ZLR 256 (H)
IN RE ESTATE CHIRUNDA
2006 (2) ZLR 264 (H)
ZIMBABWE STOCK EXCHANGE V ZIMBABWE REVENUE AUTHORITY
2006 (2) ZLR 269 (H)
CHOTO V COMMERCIAL BANK OF ZIMBABWE & ANOR
2006 (2) ZLR 277 (H)
ROPA V REOSMART INVESTMENTS (PVT) LTD & ANOR
2006 (2) ZLR 283 (S)
NERGER PROPERTIES (PVT) LTD V R CHITRIN & ORS (PVT) LTD
2006 (2) ZLR 287 (S)
TOBACCO SALES PRODUCERS (PVT) LTD V ETERNITY STAR INVESTMENTS
2006 (2) ZLR 293 (H)
S V MANGA
2006 (2) ZLR 304 (H)
MIDZI V ESTATE HARRY
2006 (2) ZLR 310 (H)
S V MOYO & ORS
2006 (2) ZLR 315 (H)
SINO ZIMBABWE CEMENT CO (PVT) LTD V ZIMBABWE BANKING CORPORATION LTD
2006 (2) ZLR 320 (H)
NDLOVU & ANOR V MAUNZE & ORS
2006 (2) ZLR 324 (H)
SITHOLE V KHUMALO & ORS
2006 (2) ZLR 328 (H)
FUYANA V MOYO
2006 (2) ZLR 332 (S)
MASUKU V GOKO & ANOR
2006 (2) ZLR 341 (H)
DOBROCK HOLDINGS (PVT) LTD V TURNER AND SONS (PVT) LTD & ORS
2006 (2) ZLR 353 (H)
ZVINAVASHE V NDLOVU
2006 (2) ZLR 372 (S)
BECKFORD V BECKFORD
2006 (2) ZLR 377 (H)
INDUSTRIAL DEVELOPMENT AUTHORITY V SARUCHERA
2006 (2) ZLR 399 (H)
ZIMBABWE BANKING CORPORATION LTD V TRUST FINANCE LTD & ANOR
2006 (2) ZLR 404 (H)
© Zimbabwe Law Reports — 2026.
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TREGERS INDUSTRIES (PVT) LTD v ZIMBABWE REVENUE AUTHORITY 2006 (2) ZLR 62 (H) 2006 (2) ZLR p62

Case details
Citation
2006 (2) ZLR 62 (H)
Case No
Judgment No. HH-83-06
Court
High Court, Harare
Judge
Garwe JP
Heard
6 October 2005
Judgment
26 July 2006
Counsel
Mrs J B Wood, for the applicant
A B Chinake, for the respondent
Case Type
Opposed application
Annotations
Link to case annotations

Flynote

Estoppel — issue estoppel — interpretation of legislation — revenue authority previously accepting one interpretation of legislation — whether can be estopped from subsequently arguing that such interpretation was incorrect

Practice and procedure — parties — citation — action against Zimbabwe Revenue Authority — normally no basis for citing Commissioner General in action against Authority

Revenue and public finance — Commissioner-General of Zimbabwe Revenue Authority — citation of as respondent — normally no basis for citing Commissioner in action against Authority

Revenue and public finance — value added tax — tax on goods exported from the country — when tax payable — goods supplied to foreign resident who collected goods and conveyed them outside Zimbabwe — tax payable

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