GroupHeadnote and flynoteCases considered: Attorney -General v Juma (S.C.Z. Judgment No. 14 of 1984) [1984] ZMSC 12 (2 October 1984);GDC Logistics Zambia Limited v Kanyata and Others (Appeal No. 144/2014) [2017] ZMSC 40 (26 April 2017);Zega Limited v Zambia Revenue Authority (96 of 2018) [2019] ZMCA 40 (24 April 2019);Zambia Revenue Authority v Balmoral Farms Limited (Appeal No. 01/2017) [2019] ZMSC 34 (9 December 2019);Legislation considered: Court of Appeal Act, 2016 Constitution of Zambia (Amendment) Act, No. 2, 2016Tax Appeals Tribunal Act 2015Revenue Appeals Tribunal Act, 1998Industrial and Labour Relations (Amendment) Act, Cap 269 Constitution of Zambia Act, No. 1 Download https://old.zambialii.org/zm/judgment/2020//app-034-2017-zambia-revenue-authority-vs-professional-insurance-corporation-zambia-23-09-2020.pdf