Judgment No. CCZ 7/2014 11
Const. Application No. 41/2014
Mr Sakhe put the matter in its proper context. He said that what the applicant is
seeking is an interim order suspending its statutory obligation to pay the amount of the tax
assessed to be due and payable pending an anticipated declaration by the Constitutional Court of
constitutional invalidity of ss 36(1) of the VAT Act and 69(1) of the Income Tax Act. The
question is therefore not whether the respondent is likely to act unlawfully in future so as to be
interdicted. It is whether an interim order should, in the circumstances, be granted suspending
the operation of provisions of Acts of Parliament pending the hearing and determination by the
Constitutional Court of the question of the constitutionality of the statutory provisions.
There is no basis on which the interim order sought may be granted except the
possibility relied on by the applicant that the existing legislation would be held unconstitutional.
Any court faced with an application challenging the constitutionality of a statutory provision, is
required to proceed on the presumption that the legislation is constitutionally valid until the
contrary is clearly established.
The principle of presumption of constitutional validity of legislation pending
determination of the main application is an important limitation to the exercise of judicial power.
Zimbabwe Township Developers (Pvt) Ltd v Lou’s Shoes (Pvt) Ltd 1983(2) ZLR 376(S) at 382BD. By observing the principle, due respect is accorded to the legislative branch of Government
consistent with the fundamental principle of separation of powers. The task of the Constitutional
Court is to declare legislation invalid only after thorough examination of the factual and legal
issues. A finding has to be made first that there has been, a contravention of a fundamental right
or freedom.