24 (a) exceeds the amount of the sale value by not less than one-third of such sale value, the costs of any valuation made by a person referred to in subsection (2) shall be paid by the person liable for the payment of the special excise duty; (b) does not exceed such sale value, the costs of such valuation shall be borne by the proper officer. (4) Subsections (2) and (3) shall not apply in respect of the purchase of a motor vehicle sold by public auction, unless the proper officer is satisfied that the sale was not a bona fide sale by public auction, or that there was collusion between the seller and the purchaser or their agents.". 43 Amendment of section 216A of Cap. 23:02 Section 216A ("Licensing of clearing agents") of the Customs and Excise Act [Chapter 23:02] is amended by the insertion of the following subsection after subsection (10)— "(11) Any person aggrieved by the refusal of an application for a clearing agents licence under subsection (6) may appeal to the Fiscal Appeal Court in terms of the Fiscal Appeal Court Act [Chapter 23:05].". PART VIII AMENDMENT OF GENERAL LAW AMENDMENT ACT [CHAPTER 8:07] 44 New section inserted in Cap. 8:07 With effect from the 1st January, 2006, Part II of the General Law Amendment Act [Chapter 8:07] is amended by the insertion after section 11 of the following section— "11A Exclusion of in duplum rule in certain cases (1) In this section--"Authority" means the Zimbabwe Revenue Authority established by the Revenue Authority Act [Chapter 23:11]; "Scheduled Acts" means— (a) the Income Tax Act [Chapter 23:06]; (b) any of the other Acts specified in the First Schedule to the Revenue Authority Act [Chapter 23:11]. (2) The rule of the common law known as the in duplum rule that prohibits the payment of outstanding interest in excess of the amount representing the capital or principal sum of a debt shall, from the date of expiry of a notice issued in accordance with subsection (3), not apply to debts by way of outstanding taxes or duties or penalties in respect of the nonpayment thereof that are owed to the Authority by a person referred to in the notice ("the debtor") who is liable to pay such taxes, duties or penalties under the Scheduled Acts. (3) In order to exclude the operation of the in duplum rule for the purposes of subsection (2), an officer of the Authority must give notice to a debtor in writing that— (a) any tax or duty or penalty in respect of the non-payment thereof is due from the debtor; and