jbzowa@justice.gov.zw 7 Witness failing to attend or refusing to be sworn or to give evidence (1) If any person who has been subpoenaed to give evidence or to produce any book or document before the Court fails to attend or to remain in attendance until duly excused by the Court from further attendance, the President of the Court may— (a) if he is satisfied upon oath or by the return of the person charged with the service of the subpoena that the subpoena was duly served upon such person; and (b) if no sufficient cause for such failure seems to him to exist; issue a warrant, signed by him, for the arrest of such person, and such person shall thereupon be apprehended by any police officer to whom such warrant is delivered and shall be brought before the Court to give his evidence or to produce the book or document. (2 If any person who has been subpoenaed to give evidence or to produce any book or document before the Court refuses without sufficient cause, the onus of proof whereof shall rest upon him, to be sworn as a witness or, having been sworn, to answer fully and satisfactorily a question lawfully put to him, or to produce any such book or document, the President of the Court may order that person to be removed and detained in custody as if he were a prisoner awaiting trial until the determination of the matter before the Court or until he sooner consents to do what is required of him. (3) Nothing in this section shall prevent the Court from giving judgment in any case or otherwise disposing of the same in the meantime according to any other sufficient evidence taken but, if such judgment be given or the case be otherwise disposed of, any person committed to prison in terms of subsection (2) shall thereupon be released. (4) No person shall be bound to produce any document or thing not specified or otherwise sufficiently described in the subpoena unless he actually has it in the Court. (5) Every person who refuses or fails to comply with subsection (1) or (2) shall be liable, in addition to being committed to prison in terms of subsection (2), to be sentenced summarily by the President of the Court to a fine not exceeding level five or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment. [Section substituted by section 4 of Act 22 of 2001] 8 Witness giving false evidence Any witness who, after being duly sworn, makes a statement of fact material to the question under consideration by the Court, knowing such statement to be false or not knowing or believing it to be true, shall be guilty of an offence and liable to a fine not exceeding level seven or to imprisonment for a period not exceeding two years or to both such fine and such imprisonment. [Section amended by section 4 of Act 22 of 2001] 9 Contempt of Court If any person wilfully insults the Court or any member thereof during any sitting of the Court or wilfully interrupts the proceedings of the Court or otherwise wilfully disturbs the peace or order of such proceedings, the President of the Court may order that person to be removed and detained in custody as if he were a prisoner awaiting trial until the rising of the Court and such person shall be liable, in addition to such removal and detention, to be sentenced summarily by the President of the Court to a fine not exceeding level five or to imprisonment for a period not exceeding six months or to both such fine and such imprisonment. [Section substituted by section 4 of Act 22 of 2001] 10 Costs The Court shall not make any order as to costs unless it is of the opinion that the decision appealed against is grossly unreasonable or that the grounds of appeal therefrom are frivolous; but in either event it may make such order as to costs as it thinks fit. 11 Appeals from decisions of Court An appeal from any decision of the Court shall lie to the Supreme Court in accordance with the law and rules of court for the time being governing appeals from the High Court to the Supreme Court in civil cases. [Section amended by section 31 of Act 14 of 2002] PART III APPEALS RELATING TO STAMP DUTIES AND SALES TAX 12 Interpretation in Part III In this Part— “tax”, in relation to— (a) the Value Added Tax Act [Chapter 23:12], includes any penalty imposed by that Act, not being a penalty imposed by a court on conviction for a contravention of that Act; (b) the Stamp Duties Act [Chapter 23:09], means a duty as defined in that Act; “tax Act” means— (a) the Value Added Tax Act [Chapter 23:12]; or