Judgment No. SC 47/18 Civil Appeal No. SC 695/15 REPORTABLE (1) (1) (40) NETONE ECONET CELLULAR (PRIVATE) LIMITED KANGAI v WIRELESS (PRIVATE) LIMITED REVENUE AUTHORITY (2) REWARD (2) ZIMBABWE SUPREME COURT OF ZIMBABWE GOWORA JA, HLATSHWAYO JA & MAVANGIRA JA HARARE: MAY 26, 2017 & AUGUST 8, 2018 T. Mpofu, for the appellants T. Nyambirai, for the first respondent A. Chinake, for the second respondent GOWORA JA: This is an appeal against part of the judgment of the Fiscal Appeal Court dismissing an application to set aside a subpoena duces tecum issued against the appellants. The first appellant and the first respondent are both mobile network providers operating in Zimbabwe. At the time of the institution of proceedings in the court a quo the second appellant was the Chief Executive Officer of the first appellant and was referred to as its Managing Director. The second respondent is the authority mandated with the collection of taxes and other dues on behalf of the fiscus. 1

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