Judgment No. CCZ 9/2016 16
Const. Application No. CCZ 316/2012
of a variety of ideas and information on diverse matters of public concern. The communication
is made through programmes broadcast on television and radio in accordance with the public’s
collective right of access to such ideas and information.
A “public broadcaster” is distinguishable from the other two types of
broadcasters, namely commercial broadcaster and community broadcaster. The ZBC is not a
State broadcaster. Incorporation of the ZBC in terms of the Companies Act gives it the mark of
institutional independence as it is a legal persona distinct from its shareholder.
The contention that the obligation payable by those who are in possession of
receivers is not a tax because its value is fixed by the ZBC and collected by it for payment into
general funds for use in its operations overlooks important factors. Firstly, the fixing of the
amount to be paid is an obligation imposed on the ZBC by the Parliament. It is part of the
obligation to pay the money imposed on every person in possession of a receiver who falls
outside the class of people exempted from the liability.
There is no legal limitation on the value of the obligation the ZBC may fix. That
fact attests to the exercise of the constitutional power of the State to impose taxes. The ZBC
would be exercising delegated power. As long as the delegated power is exercised in the manner
set out and within the limits imposed by the delegating law for the specific purpose prescribed,
the result is the same at law as if the power is exercised by the principal. The ZBC would be
exercising the power to fix the amount of the obligation to be paid as tax on behalf of the
Parliament. That is why the delegation is in the form of an obligation.
Select target paragraph3
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