CW v COMMISSIONER OF TAXES 1988 (2) ZLR 27 (HC)

1988 (2) ZLR p27

Flynote

Constitutional law — Constitution of Zimbabwe 1980 — ss 16 and 23 — protection against compulsory acquisition of property and against discrimination — tax imposed on persons who had contested payments made for property compulsorily acquired — not a form of discrimination prohibited under s 23 — inadequate compensation under s 16(1)(c) — taxing persons who approach courts in order to determine rights not reasonably justifiable in a democratic society.

Revenue and public finance — Capital Gains Tax Act 1981 — proceeds of sale of shares in foreign companies — whether source of capital gain was in Zimbabwe.

Statutes — interpretation of — principles — retrospectivity — constitution — presumption of constitutionality — meaning — fiscal legislation — extent to which words can be read in or implied — Capital Gains Tax Act 1981 — s 10(f) — proviso thereto — constitutionality of.