Results.
13 judgments found.
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| April 2008 |
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The appellant cannot charge excise duty on goods imported and consumed before the tax's enactment.
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Customs and Excise Act s191(a) — meaning of "entered for consumption" — consumption as entry for use — distinction between bonded goods and goods already used — non-retroactivity of tax statutes — ambiguity resolved in favour of taxpayer.
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28 April 2008 |
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A valid Lozi customary marriage and applicant’s interest in property were found, but the appeal was dismissed for wrong mode of commencing the suit.
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Customary marriage — proof by circumstantial evidence and lobola; Married Women’s Property Act s.17 — matrimonial property and wife’s interest; Procedure — action under s.17 must be by originating summons; Procedural irregularity fatal to substantive claim; Necessity of proper parties for declarations affecting title (Registrar)
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27 April 2008 |
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Motion to reallocate costs to club refused; officers personally liable absent club being party or express indemnity.
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Civil procedure — Rule 78 correction — Costs awarded against officers sued in official capacity; association not a party — indemnity by club depends on internal rules.
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24 April 2008 |
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Excise duty not payable on goods imported and used before imposition of the tax; taxing laws not retrospective.
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Customs and excise — Excise duty on motor vehicles — "Entered for consumption" meaning — Non-retrospectivity of tax legislation — Ambiguities resolved for taxpayer.
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24 April 2008 |
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Redundancy and pre‑retirement commutation do not entitle a member to employer pension contributions absent applicable rule or timely tax amendment.
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Pension law — Interpretation of pension scheme Rule 9(a)(iii) — Redundancy distinguished from retirement — Entitlement to employer pension contributions — Income Tax Act s.37 Fourth Schedule — 2004 amendment non‑retrospective — Misapplication of constitutional provisions.
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23 April 2008 |
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Section 101(1) permits compulsory liquidation irrespective of insolvency; trial court exceeded judicial review by re‑weighing insolvency.
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Banking law — Bank of Zambia powers — Section 101(1) and Section 84B(a)(iv) — compulsory liquidation not limited to insolvent institutions; Judicial review — scope limited to decision-making process, not merits; Procedural law — appeal vs judicial review under statutory scheme; Locus standi — company in possession/liquidation; Formal orders — inclusion of unawarded damages
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23 April 2008 |
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Excise duty cannot be imposed on goods imported and consumed before the duty's introduction, despite a later sale.
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Tax law — Customs and Excise Act s.191(a) — meaning of "entered for consumption" — non-retrospectivity of tax statutes — excise duty not payable on goods imported and used before duty introduction
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23 April 2008 |
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Failure of flashing lights did not make railway operator primarily liable; motorists who overtook stopped vehicles were negligent.
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Roads and rail crossings — duty to provide illumination — Section 203 Roads and Road Traffic Act — alternative warnings — Operating Rules 1974 — hand lamp protection — contributory negligence by motorist overtaking stopped vehicles — apportionment of liability
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16 April 2008 |
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A first offender’s entitlement to leniency may be outweighed by the need for deterrent sentences in prevalent, serious taxi-related robberies.
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Criminal law — Aggravated robbery — Sentence on first offender — Balancing leniency for first offenders against deterrence where robbery of taxi drivers is prevalent.
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10 April 2008 |
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An interim injunction cannot dispossess a registered occupier absent fraud, mistake, or a clear balance of convenience.
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Interim injunctions; certificate of title; status quo; balance of convenience; possession vs registered title; requirement to plead fraud/mistake/misrepresentation.
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10 April 2008 |
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Violent aggravated robbery of elderly victims justified a 21-year sentence above the 15-year minimum despite first offender status.
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Criminal law — Aggravated robbery — Sentencing — Mandatory minimum 15 years — First offender leniency — Aggravating circumstances (violence against elderly victims, stabbing) justify sentence above minimum — Solomon Chilimba precedent.
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10 April 2008 |
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Court upheld a 20‑year sentence for violent aggravated robbery despite first‑offender status due to the offence's brutality.
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Criminal law — Aggravated robbery — Sentencing — First offender leniency — Violent circumstances (strangulation) — Protection of taxi drivers — Appellate review of sentence.
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10 April 2008 |
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Cutting electricity cables is likely to interfere with a necessary service; conviction and 21-year sentence upheld.
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State Security Act s.3(d) — acts likely to damage, hinder or interfere with necessary services — cutting electricity cables; evidence sufficiency; sentencing — first offenders, minimum sentence, prevalence and deterrence of cable theft.
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10 April 2008 |