GroupHeadnote and flynoteCases considered: Mohamed S Itowala v Variety Bureau De Change (SCZ Judgment No. 15 of 2001) [2001] ZMSC 33 (12 December 2001);Mundanda v Mulwani and Another (S.C.Z. Judgment No. 10 of 1987) [1987] ZMSC 17 (3 May 1987);Zambia State Insurance Pension Trust v Zambia Extracts Oils and Colourants Limited and Another (2013/HPC/0295) [2014] ZMHC 178 (4 August 2014);Legislation considered: Property Transfer TaxBritish Acts Extension Act, Cap 10 Download https://old.zambialii.org/zm/judgment/2020//app-13-2017-hiteshbhai-patel-vs-agyen-frempong-kofi-agyen-frempong-osei-11th-march-2020-%E2%80%93-musonda.pdf