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Citation
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Judgment date
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| March 2021 |
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A writ need not be endorsed if accompanied by a full statement of claim; appeal dismissed with costs.
Civil procedure – Writ of summons – Endorsement of claim – Order VI(1) High Court Rules (as amended by SI No.71 of 1997) – Action may be commenced by writ endorsed with or accompanied by full statement of claim.
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31 March 2021 |
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31 March 2021 |
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A taxpayer must produce ASYCUDA/CE20 documents bearing its TPIN and assessment number to claim import VAT refunds; failure permits disallowance.
Tax law — VAT refunds — prescribed documentary evidence for imported goods — ASYCUDA/CE20 to carry TPIN and assessment number (Rule 15(1)) — burden of proof on taxpayer to substantiate refund claims — disallowance justified for mismatching/wrong TPINs — corporate representation by advocate; lay representation disallowed.
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25 March 2021 |
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25 March 2021 |
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24 March 2021 |
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Appellant’s 35-year manslaughter sentence reduced to 10 years due to guilty plea, first-offender status and remorse.
Criminal law – Sentencing – Manslaughter of infant – Aggravating conduct (assault on mother) versus mitigation (first offender, guilty plea, remorse) – Consistency and predictability in appellate sentencing – Reduction of excessive sentence.
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4 March 2021 |
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Circumstantial and leading evidence corroborated by physical items and recent possession justified convictions; appeal dismissed.
Criminal law – circumstantial evidence – admissibility of evidence obtained by accused 'leading' police – voluntariness – doctrine of recent possession – evidential weight of real evidence; failure to lift fingerprints not fatal where possession is established.
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4 March 2021 |
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Appeal allowed: smuggling conviction overturned where evidence did not establish procurement of illegal entry into Zambia.
Anti-Human Trafficking Act – smuggling of persons – requirement of procuring illegal entry into the country – conflict of accounts as to place of pickup (inside Zambia v outside) – weight of unchallenged witness evidence – conviction and sentence set aside.
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4 March 2021 |