jbzowa@justice.gov.zw CHAPTER 23:05 FISCAL APPEAL COURT ACT Acts 6/1965, 25/1965, 34/1966 (s. 14), 36/1969 (s.8), 23/1974, 15/1981, 29/1981, 12/1986 (s.9), 24/1986, 17/1999, 22/2001 (s. 4), 12/2002 (s. 85), 14/2002 (s. 31), 5/2010 (s. 21), 11/2014 (s. 30). ARRANGEMENT OF SECTIONS PART I PRELIMINARY Section 1. Short title. 2. Interpretation. PART II FISCAL APPEAL COURT 3. 4. 5. 6. 7. 8. 9. 10. 11. Establishment of Fiscal Appeal Court. Procedure of Court. Representation of parties. Summoning and privileges of witnesses. Witness failing to attend or refusing to be sworn or to give evidence. Witness giving false evidence. Contempt of Court. Costs. Appeals from decisions of Court. PART III APPEALS RELATING TO STAMP DUTIES AND SALES TAX 12. 13. 14. 15. 16. Interpretation in Part III. Appeals from decisions of Commissioner. Suspension of tax on noting of appeal. Burden of proof. Adjustment of tax following decision. PART IV APPEALS RELATING TO CUSTOMS AND EXCISE 17. Interpretation in Part IV. 18. Appeals from classifications of Commissioner. 19. Adjustment of duty following reference back by Court. AN ACT to establish a court for the purpose of hearing and determining appeals against decisions made under certain Acts; to give persons the right to appeal against such decisions and to provide for the manner in which such persons may so appeal; and to provide for matters connected with the foregoing. [Date of commencement: 9th April, 1965.] PART I PRELIMINARY 1 2 Short title This Act may be cited as the Fiscal Appeal Court Act [Chapter 23:05]. Interpretation In this Act— “Court” means the Fiscal Appeal Court established by this Act; “rules” means rules of court made in terms of section four. PART II FISCAL APPEAL COURT 3 Establishment of Fiscal Appeal Court (1) For the purpose of hearing and determining appeals in terms of this Act there is hereby established a court which shall be a court of record and shall be known as the Fiscal Appeal Court.