An evaluation of the efficacy of rules of statutory interpretation: The case of Celtel Zambia LTD (T/A ZAIN Zambia) V. Zambia Revenue Authority (2010/HPC/668)
Phiri, Brenda R.
MetadataShow full item record
Statutory interpretation is one of the most common tasks undertaken by Courts. Such interpretation is often necessitated by several factors that include ambiguity and omissions. Judges have over the years developed rules that are used as aids to interpretation. Yet it has been generally observed that there are inconsistencies in the manner the rules are applied and this unpredictable use of the rules has not only raised questions on their efficacy but also impedes the objectives of statutory interpretation in that it greatly lessens the certainty of the law.This work therefore endeavours to provide an evaluation of the efficacy of rules of statutory interpretation as applied in the case of Celtel Zambia Ltd (T/A Zain Zambia) V. Zambia Revenue Authority (2010/HPC/668). The case study approach is the prime methodology adopted in this paper. Specifically, the paper will analyse whether it was sound for the Court to hold that even though the law that formed the basis for collecting of the tax that was in dispute was legal, a component of the collected tax namely that relating to data transfer services, was bona vacantia, that is, without an owner.The paper is divided into five chapters with chapter one providing the background and case details. Chapters two and three provide the theories and application of the rules of statutory interpretation in Zambia while chapter four endeavours to evaluate the efficacy of the rules of statutory interpretation as applied in the case under review. Chapter five concludes the paper by recommending inter alia that judges should be slow to adopt an interpretation which tends to make any part of the statute meaningless or ineffective and that they should objectively and accurately present the real reasons for their decision as such decisions become law.
SubjectRule of law- Zambia
Law. Zambia- Interpretation and construction
Justice- Administration of- Zambia
- Law 
Showing items related by title, author, creator and subject.
EDUCATION IN ZAMBIA AT FIFTY YEARS OF INDEPENDENCE AND BEYOND: HISTORY, CURRENT STATUS AND CONTEMPORARY ISSUES Masaiti, Gift (UNZA Press, 2018)Education in Zambia at Fifty Years of Independence and Beyond with the focus on History, Current Status and Contemporary Issues is a comprehensive critical reference guide to education in Zambia. Drawing on in-depth, ...
Education in Zambia at Fifty Years of Independence and Beyond: History, Current Status and Contemporary Issues Masaiti, Gift (UNZA Press, 2018)The World Bank and Sustainable Development Goal (SDG) number 4 underlines that, education is critical in enhancing a country’s socio-economic development. Quality and equitable education builds people’s skills and the ...
Is mere party membership by a Republican President a recipe for constitutional crisis in his subsequent expulsion from the party Chibalabala, John (2013-10-31)The office of President is the pinnacle of power in this country and is a creation of the Constitution, which is the fundamental Law in Zambia.1 The Constitution provides inter-alia for the establishment of the three ...