ZIMBABWE REVENUE AUTHORITY

and

REGIONAL MANAGER

(ZIMRA FORBES ENVIRONS REGIONS)

and

THE COMMISSIONER GENERAL (ZIMRA)

and

versus

EZEKIEL MASAMVU

and

ENOCK CHIBATI

HIGH COURT OF ZIMBABWE

MWAYERA & MUZENDA JJ

MUTARE, 25 March 2020 and 2 July 2020

Civil Appeal

J Zviuya, for the appellants

H. B. R. T Tanaya, for the respondents