Judgment No. CCZ 9/2016 13 Const. Application No. CCZ 316/2012 purposes and (e) it must not be for a service for specific individuals but for a service to the public as a whole, a service in the public interest.” In this jurisdiction the authority on the elements which designate a tax is the decision of the Supreme Court in Nyambirai v National Social Security Authority & Anor 1995(2) ZLR1(S). Tax was defined in Nyambirai’s case supra at 8B-D as “a compulsory, and not an optional contribution, imposed by the legislature, or other competent authority upon the public as a whole or a substantial sector thereof, the revenue from which is to be utilised for the public benefit and to provide a service in the public interest”. The question whether the provisions of the Act the validity of which is challenged are provisions in respect of taxation requires a finding to be made on the nature of the law. “Law” is used to mean a provision of the Act as is so defined in s 113 of the Constitution. In determining the nature of a law a court should examine the substance of the provisions to decide whether the matter they deal in is a matter in respect to which the State has power to legislate. The court would be concerned with what the provisions of the law are doing. The applicants conceded through Mr Mpofu that the obligation to pay a licence fee provided for under s 38B(1) as read with s 38E(1)(h) (1) of the Act ensures that the licence fee is a compulsory contribution to the general funds of the corporation. The provisions impose an obligation to pay the money to the ZBC for a public purpose. It was common cause that the obligation is imposed on a substantial sector of the public. All persons who have in their possession equipment capable of receiving broadcasting service bear the obligation to pay the licence fee for the possession of the gadget.