17
Judgment No. CCZ 3/18
Constitutional Application No. CCZ 15/18
It is axiomatic that the interdict is for the protection of an existing right. There
has to be proof of the existence of a prima facie right. It is also axiomatic that
the prima facie right is protected from unlawful conduct which is about to
infringe it. An interdict cannot be granted against past invasions of a right nor
can there be an interdict against lawful conduct. Airfield Investments (Pvt) Ltd
v Minister of Lands & Ors 2004 (1) ZLR 511 (S); Stauffer Chemicals v Monsato
Company 1988 (1) SA 895; Rudolph & Another v Commissioner for Inland
Revenue & Others 1994 (3) SA 771.’
The applicant accepted in the founding affidavit that the respondent acted lawfully in
enforcing the obligation to pay the tax notwithstanding the noting by it of the appeal to
the Fiscal Appeal Court against the correctness of the assessment. It did not allege any
unlawful conduct on the part of the respondent which would justify the granting of an
interdict. It also accepted that at the time the respondent put in place measures to collect
the tax, the provisions of ss 36 of the VAT Act and 69(1) of the Income Tax Act were
binding on it. That means that the applicant had no prima facie right in existence at the
time not to pay the amount of tax it was liable to pay to the fiscus. Sections 36 of the
VAT Act and 69(1) of the Income Tax Act protect a duty, not a right.”
See also Judicial Service Commission v Zibani and Others SC 68/17.
As correctly submitted by Mr Kanengoni, the proclamation can only be challenged after
it is made and the challenge can only be on the ground that it has not complied with the relevant
provisions of the Constitution.
The applicants also allege as follows:
“13.
In terms of the Constitution of Zimbabwe, Chapter 4, Part 2, section 67(4) states
that ‘… for the purpose of promoting multi-party democracy, an Act of
Parliament must provide for the funding of political parties’ meaning all
political parties administered by the Zimbabwe Electoral Commission and this
includes the applicants.
14.
The applicants have never been allocated such funding to promote multi-party
democracy to enable them to prepare and effectively participate in the
forthcoming General Elections, as is enshrined in the esteemed Constitution of
the land, despite having participated in several elections.
Select target paragraph3
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