23 "proper officer" means an officer of the Zimbabwe Revenue Authority designated by the Commissioner to be responsible for assessing, collecting and enforcing the payment of excise duties in terms of this Part. 172B Special excise duty on sales of second-hand motor vehicles Subject to this Part, there shall be charged, levied and collected, for the benefit of the Consolidated Revenue Fund, a special excise duty on the value of second-hand motor vehicles sold, transferred or otherwise disposed of to any person at such rate as may be fixed by the Charging Act: Provided that no special excise duty shall be charged, levied or collected on the sale, transfer or disposal of any second-hand motor vehicle— (a) between companies under the same control, in the course of or in furtherance of a scheme of reconstruction of a group of companies or a merger or other business operation which, in the opinion of the Commissioner-General, is of a similar nature; or (b) between spouses married under the Customary Marriages Act [Chapter 5:05] or the Marriage Act [Chapter 5:11], or between a parent and his or her child of such a marriage; or (c) by way of inheritance; or (d) to a private voluntary organisation. 172C Special excise duty to be paid before change of ownership of secondhand motor vehicle registered No registering officer in terms of the Vehicle Registration and Licensing Act [Chapter 13:14] shall register the change of ownership of a second-hand motor vehicle unless there is submitted to the registering officer by the new owner of the second-hand motor vehicle a certificate issued by the proper officer stating that the seller of the secondhand motor vehicle has paid the special excise duty payable in terms of section 172B on the sale or disposal of the motor vehicle. 172D Value of second-hand motor vehicle on which special excise duty payable (1) If the proper officer is of the opinion that the sale value of the second-hand motor vehicle is less than the fair value of the second-hand motor vehicle, he or she may determine the fair value of that motor vehicle, and thereupon the special excise duty shall be calculated in accordance with the fair value as determined or the sale value, whichever is the greater amount. (2) In determining the fair value in terms of subsection (1), the proper officer shall have regard to any valuation of the second-hand motor vehicle concerned made on behalf of the person liable to pay special excise duty by a member of such institution or association of motor dealers or valuers as is prescribed by the Commissioner by notice in the Gazette. (3) If the fair value of a second-hand motor vehicle as determined by the proper officer—