By A Correspondent| Mutare Central MP Innocent Gonese has just stopped usurpation of Parliament’s primary law-making role by Professor Mthuli Ncube after obtaining an order granted by Justice Musithu, who declared as unconstitutional Section 3(2) of the Finance Act & ruled that it is inconsistent with Section 134(a) of the Constitution as read with Section 117(2)(c) of the Constitution.
Prof Ncube had on 5 June 2020 published SI 123A of 2020, which created a new taxation regime in respect of carbon tax and the NOCZIM Redemption Levy.
In his application filed by Tendai Biti, Gonese argued that Ncube had no power to amend an Act of Parliament and bifurcate the tax or impose a carbon tax between those importers who use free funds those who do not.
The Mutare Central MP argued that only Parliament had the prerogative to do that in terms of Section 134 of the Constitution.
In a judgment handed down on Wednesday, Justice Musithu held that through promulgating SI 123A of 2020, Prof Ncube had repealed and amended an Act of Parliament through a statutory instrument.
He declared the Finance (Amendment of Sections 22E(1) and 22H of the Finance Act) Regulations 2020 published as Statutory Instrument 123A of 2020 as a nullity and set it aside.
The Judge also set aside the Finance (Amendment of Sections 22E(1) and 22H of the Finance Act) Regulations 2020 published as Statutory Instrument 145 of 2020 after declaring it to be a nullity.
He ordered the Registrar of the High Court to place his judgment before the Constitutional Court for confirmation of the order of invalidity.