NINETEEN ELEVEN VENTURES (PVT) LTD v MINISTER OF FINANCE & ORS 2020 (1) ZLR 1397 (H)

2020 (1) ZLR p1397

Flynote

Administrative law – administrative decisions – challenges to – must be brought in terms of Administrative Justice Act – party not entitled to bring action under Constitution – Act providing effective remedies for protection of constitutional right to just administrative action

Constitution law – Constitution of Zimbabwe 2013 – Declaration of Rights – breach of – when court may deal with alleged breach– matter must be specifically brought in terms of s 85 or 175(4) of Constitution

Constitutional law – Constitution of Zimbabwe 2013 – Declaration of Rights – breach of – when courts will deal with alleged breaches of Declaration of Rights – constitutional avoidance – where matter can be determined without determining constitutional issue, other remedies available must be used – doctrine of subsidiarity – meaning and effect of

Interpretation of statutes – subsidiary legislation – when may be set aside on grounds of unreasonableness – test of unreasonableness

Revenue and public finance – tax legislation – fairness of – only requirement is that similarly placed taxpayers be treated the same – retrospective tax legislation – lawfulness of