https://cris.library.msu.ac.zw//handle/11408/387 2026-04-25T23:15:13Z 2026-04-25T23:15:13Z Toendepi, Lloyd Shingai https://cris.library.msu.ac.zw//handle/11408/4621 2022-06-27T13:49:05Z 2021-01-01T00:00:00Z

Title: The essential features doctrine: a critical analysis of the Constitutional Amendment Act (no.2) 2021 Authors: Toendepi, Lloyd Shingai Abstract: Judicial review of constitutional amendments has always been a contentious issue in constitutional democracies and Zimbabwe is no exception. Thus, this study advocated for the adoption and application of the Essential Features Doctrine by the judiciary in reviewing constitutional amendments. In this context the study made a critical analysis of the provisions of the Constitutional Amendment Act (No. 2) 2021 regarding the independence of the Judiciary and the Prosecutor General including the removal of parliamentary oversight. The main objective being to give the judiciary leeway to review constitutional amendments not only on the basis of procedural compliance but also on substance so as to protect the basic structure of the constitution. This was done primarily through a desktop research utilizing academic writings, journals and case law authorities. A comparative analysis was also employed in this study using the Indian jurisdiction as the focal point. In the study it was established that the provisions in the Act undermine judicial and prosecutorial independence and violate the system of checks and balances by removing the oversight role of parliament. Basically the amendments violate the basic structure of the constitution and essentially consolidate executive power. Therefore, it recommended the adoption and application of the Essential Features Doctrine by Zimbabwe’s judiciary in constitutional review of amendments which mutilate the basis structure of the constitution. This would restrain the executive from using a pliant legislature from destroying fundamental constitutional values embedded in the constitution.

2021-01-01T00:00:00Z Toendepi, Lloyd Shingai Ndebele, Shantel Ellinah https://cris.library.msu.ac.zw//handle/11408/4615 2022-06-27T13:49:05Z 2021-01-01T00:00:00Z

Title: An analysis of the legality of the prosecutorial powers of the Special Anti-Corruption Unit. Authors: Ndebele, Shantel Ellinah Abstract: This study examines the role played by prosecutors in the fight against corruption in Zimbabwe. The main objective of the research is to analyse the legality of the Special Anti-Corruption Unit’s power to prosecute corruption matters. The research argues that the Special Anti-Corruption Unit has no legal justification because its powers conflict with those of the National Prosecuting Authority and it also lacks the independence required of prosecutors. To clearly define the role of prosecutors, the study explores the regional and international best practices on the duties and functions of the prosecutors. The study further gives a comparative analysis of the exclusive role of the National Prosecuting Authority in South Africa and the importance of preserving constitutional independence of prosecutors. A desktop research study is used. The key findings are that for any prosecuting authority to be effective, it must be independent, impartial and must carry out its mandate without influence from the executive. The study concludes by giving recommendations on how to remedy the conflict between powers of the Special Anti-Corruption Unit and those of the National Prosecuting Authority.

2021-01-01T00:00:00Z Ndebele, Shantel Ellinah Nyathi, Conrad Clinton Melusi https://cris.library.msu.ac.zw//handle/11408/3959 2022-06-27T13:49:05Z 2018-06-01T00:00:00Z

Title: An assessment of the taxation of Income derived from illegal activities in Zimbabwe Authors: Nyathi, Conrad Clinton Melusi Abstract: In Zimbabwe, the question as to whether income derived by a taxpayer whilst pursuing illegal activities should be made subject to the Income Tax Act of Zimbabwe (hereinafter the Act), is a relatively uncharted area of the law. Compared to other jurisdictions like South Africa and the United States of America (hereinafter USA), which have been developing this area of the law through case law and scholarly writings, the subject has been dormant in Zimbabwe. This research will draw comparisons between the taxation regime relating to the taxation of income derived from illegal activities as it stands in Zimbabwe and that of South Africa and the USA. One is only taxed in terms of the gross income they have ‘received’ in any year of assessment, hence the problem arises, does one ‘receive’ income derived from illegal activities? In Zimbabwe, the prominent decision on whether or not income derived from illegal activities is to be taxed is Commissioner of Taxes v G (hereinafter COT v G). The crux of the Courts finding in this case was that, this form of income is not ‘received’ for purposes of the Act. The court pursued the objective approach to the taxation of income derived from illegal activities. The objective approach is when a court applies the literal rule of interpretation to the word ‘receive’. According to this approach a taxpayer ‘receives’ an amount if they have legal entitlement over it. Legal entitlement over an amount is absent if, upon such seeming receipt, a legal obligation to pay the amount over to another person immediately arises.

2018-06-01T00:00:00Z Nyathi, Conrad Clinton Melusi Gonditi, Tafadzwa Nathaniel https://cris.library.msu.ac.zw//handle/11408/3927 2022-06-27T13:49:05Z 2017-10-01T00:00:00Z

Title: Interrogating the scope and extent of punitive measures in the public procurement legal regime of the Zimbabwean energy sector Authors: Gonditi, Tafadzwa Nathaniel Abstract: Public procurement refers to the acquisition of goods, services and works by a procuring entity using public funds . Globally, public procurement occupies a key role in service delivery and performance of government departments and public entities. Over and above the fiduciary obligation of a particular government administration to deliver goods and services to citizens, public procurement is essential for the execution of public contracts . For most developing countries, especially in Africa, public procurement is a critical yardstick in measuring government efficiency. This is because governments in these countries are the major drivers for economic growth and development, and perhaps the most important determinant in the acquisition and consumption of public services . In Zimbabwe the current laws regulating public procurement, particularly tender awarding, have been nothing short of scandalised by the behaviour and conduct of public officials and institutions responsible for them. This is due to the rampant corruption marring the tender system, particularly in the energy sector, where various scandals have been reported inextricably tying senior government officials to graft in this sector. As a result this has caused the government to lose millions of dollars in revenue each year. The energy sector is essential to Zimbabwe’s trade, industry and societal development. Its proper regulation or lack thereof has grave impacts on any efforts by the country to effectively turnaround the economy and to achieve sustainable growth. For instance, Zimbabwe’s electricity power requirements are partly fulfilled through local generation supplemented by 35% (300MW) imports from neighbouring countries that include South Africa, Mozambique, Zambia and the Democratic Republic of Congo . The country is experiencing a crippling energy crisis, largely due to poor maintenance of the existing ageing plant presumably worsened by delays in replacement of obsolete spares among other factors.

2017-10-01T00:00:00Z Gonditi, Tafadzwa Nathaniel