Judgment No. CCZ 7/2014 1
Const. Application No. 41/2014
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MAYOR
LOGISTICS (PVT) LTD
v
ZIMBABWE REVENUE AUTHORITY
CONSTITUTIONAL COURT OF ZIMBABWE
HARARE, JULY 11 & 22, 2014
L Uriri, for the applicant
U Sakhe with him A Moyo, for the respondent
MALABA DCJ:
In Chambers.
This Urgent Chamber Application was placed before me because the Chief Justice
was not available to hear it. The application raised two questions for determination. The first
question is whether an interim order suspending the operation of legislation compelling payment
by a taxpayer of the amount of tax liable to be paid notwithstanding an appeal to the Fiscal
Appeal Court or pending a decision of a court should be granted pending the hearing and
determination of the main application challenging the constitutional validity of the legislation by
the full bench of the Constitutional Court. The second question is whether an order should be
made directing that the main application be heard on an urgent basis.