Section 57: Tax on fishing and shooting leases – Whether constitutional – Shooting

57. Tax on fishing and shooting leases – Whether constitutional – Shooting and Fishing Leases Act – Constitution sections 3 and 8 – Referral of matters concerning the Constitution to the Supreme Court – Constitution section 84—The plaintiff brought claims against the defendant for non-payment of taxes imposed under the Shooting and Fishing Leases Act on shooting and fishing leases. The tax was challenged by the respondents on the basis that it was unconstitutional in view of sections 3 and 8 of the Constitution. HELD a tax is not a deprivation as envisaged by section 8 of the Constitution, but is an exemption from the section, so a tax cannot be held to be unconstitutional on the basis of section 8. The Supreme Court does however, have jurisdiction to pronounce on the constitutionality of a tax law by determining whether the particular law is a tax law or not. A lower Court is not bound under section 84 of the Constitution to refer a matter to the Supreme Court on the ground that it concerns the interpretation of the Constitution. The lower Court should deal with the matter itself if the issue has already been decided. Accountant-General v Baie Du Cap Estates (1988).