Kasim Buu vs Slagwara Qwaray (Taxation Cause No. of 1998) [2000] TZHC 618 (7 November 2000)

... . ~ .. IN· ':l.'ttE I:{IGH CQ1.JTI:£ OF-J'ANZANIA .. h'L 1,-i:tf;.tt. , . "' ..... H.a.i. ;j, :'£ . , ,:::f~\X~.C!ON' :blVsi·Hd,'.'"$3 cf trit (sec:l on, PC.Civil -J-1.p-paJ. ijo, •. 53/97) ., k.Asm. mm ~ .............. ~ •.• ;.-~ .·: ·n .H6LDEi" •· : ' ·• ... , -, Vrs ,. :,.r; _, SLAQt1AP..A·, (;!.'1k-.JIAY.-.r• • •.•.• •'. __ •. , --r·· · J .1JE.31;c;Rl. , - • : .. • . .. .. .' ' l •;. ·:• .• ,. ••.. •. l .•· .\ • --~ ',, -;·· . . . ... ' '!": ',i~ ...... : -- ;:· .. : l'his· is Ar;-lha,;High'Xieurt Ta.Jitm1,Gau-- f:J:g11. 53/i9?8??·':tr+!lg • • I • - , • , ' •• • • • Ji . . • "'• • ,, . > .• • ., . • •• • •, .. . fran· P.G. Civil Appeal No. ·53/1997 ,from Babati:.District .Court ·civil ·.:·•;·,''·• :· .·,• .. • .. · • . ; .· •.. ,· .:,•· . , •·.:..•·· ·•···:-' .. •. :",•';/:/ 1"'1r,•:::,: .. ~ ··:.r_'.-(~ ::,.:· ppeal.N?, 42/1995 wher.by_ KA$B1 _.her-~~ft;r- r,efrr¢ as_ the ::-;, '·.• :,\·. _ _- . ·.. :1,-·-.:, -· .:·-,,.·: "' .. · ... · . . ::· •... } t_, ...... ~~ -:, APPLIC.ANT .. filed lu,.s Dμl of. C0:s:tis c::pr:tse$ .of five itt?ms with .1,.,t,otal ·- .. _ 1 ;" 1 . , -.: ·/J_.:•r•. ::·1.·.:--. : ' :·:.' ........... __ :. ~.:. .... • :.'"r;_;- "X·'-; :.:: '·/., ,:, __ . (<· claim . of shs 171, O<:fJ/ = agai,nst }rW.AQJ:fJl.J?.). (!Jlli,R,AY. hrein-1:·fr referred . .., :. ·:·· ·_;··· ;; ~ ,. ·1;,•·.. ·:!.'!.· : · ... !: i ~ .... , •• :·; • ' .. : : ' • .-.: • • •• ·.; (-. ;,. 2 g !:•:;·. ;· .r .\ ri~: :I~ · tq as the Responden:t,. . , - ., --·:.-.:..-..,.· 1 ,::::· •• • ••• '. : ... ·:::;·: •• ,.,- .. j .: T . ;· '.···-.•, ._, .... ·.,i,.: ..... : .. · ........... } .. ~~. -.£ :-::.\i}·:{· ,:· ~ T applict suanttt_e1 that J,h1;:,Y cam t9 .. c<;u-rt durir1g __ th~ Elnino ;·· .... ;. ~ . ..:. .. ·;_·:.· : ::-• ·,•.::·. :: ·· -::;. ·:: ···: ··. .,•.'.•t·-.-:.1::L·: ..... , ·.·: : ·~ ,. ~ .!. ;:;;;:.·. :.: ·. : p·eriod and transport was a gig problem a$ t;hy: hap. to i:>ay a•l•t t0 1:1:·:.-~ f1 .. ,£t .. !)f_ ... :;. __ ;:-,1.;~ ,·.· .... , ··.:··.=. ·_ .:c~.·• .. ,~!-.,. ... · =·:·•;:.\:.:.: \ :<.(;' .. ·,r_;,:. people who risked to feITy them frCll1 Bq,bati ·to. Arusha .especially • • .-- , ·'1 1 :,~ --: ... :: • 1 ' • : ' •• i ~ ._ ·. • • • -,_ • ··/~ ';i_ /) \ ~~ = .:·: :-~ t_ '{. •l) .L bet'Jeen Magugu an:i Hinjingu it was floods all. ·over the. place roads ·.,::t·--- 1(: .. :::._ ;:;; ~ : ·;!r .. .~ .. · . 1 ;. (.<·: : .... ·· ·. ~ "-J·:. ::'!(;.]: ."!l'_(,-:·:.:.::--\f:T were completelY unpassable •. So he had~• pay slas. ,4, OCXJ/= p(;lr trip •. · )•. ·' • t ;: .t:!· 1·: ·:•.::JJ"·::·\·r;::. -; .i.: .. Ab t meal p.llowanccs l~ . pmi:ttetl that e · ate ·:"rlal ifll·eals and. be .-.-:\· \· . . : ·:·: ,.~ ,··.. :1. ::.-.•.:- :·:; :.t_u ·\·. : .. : 17 s•· .. ··... ,. ,.·. -:. /'·· ..':I.~ 2::!::: 1 •• :.1 . . t•ok $Oi'.t . drinks· like 2. boi,lles. of ·soda.Lhe prayed the $?,'Ile be taxed . :.:. ;:._:"::-· -:J,::1.:,· ...... i-:-. ( .••.:.:·. .·:·. ·- _. .. )!;, .,: .... ,···'-· .. :·, •.:.·. -,.-·, .::.1: .:,Y;).:·:.;";. .. :. aecGrd,ingl.y. Aboq.t acca)'lod.ation pe su,qnitted that he had to .. spent .. a_ ,· ·\·' .. :.•1.-:: :.-.-,..·.,:: .. · .... :-., -· .Y" .. ':::·_.:·,.-•-:.:".:)i.c~ !':'\r" .. :.;!·\ .·•·:- ·.<~ .. :·:.! -,;-· .. z<:1:.;_::•.!1 .. :,: ... -- night in a guest house because. he clon 1 .t have a relative here in Arus~ .. . . . . .. t; /.t -:-.:...'- .· . . '.!,!lei ;~~t, ,or t,h --'. ,?.t"'e, i t?.r_;-.f.V: <lo}:lffiet, tn. __ Court so -~ ;pred . . ,) . . .. .- . ' . . . . '. ..; . . . -. .. . - . . . . -· .... \ ""'. . . " . . . . . . . . . . . .. .. . . • /, :e._., ~ Jd,_fco~~~f•J:. + . > ... . : -v , __ .,. .)., .. f ··, J)T?!nclen~ F◊-U.&"!-y;: -jrQt,:e. ,t]1?.t o s c{l?}. ?!: :.it_--~~ , _ , ;:iotf:?:; to do tvith him..}-~~; als? ,ffere1_ \he corμ3eq:μ131:1C? and_pr,qyed .:.. . - ... . . . } . . . . • . ' . ......... 1 '... ' . . ·.. . . . ' ' .. .. ' . '.. ~ . . . .. -· this_. coJJrt, to awru. ... _d what ts :f.• He. expressed hi·s 5lU?.pr~ce a~.:.t~ ... .. _ 1 , ~;.,• ~•. •.- •,.,,,.I, , 'I. • . , • ,,, .I.• ; , , , • · , • • , : , •, , .• ~.l -, • why did the' tpplicant who is p. pen:s_ant lilce . him dare to spent .slls: , .. ; "A,-:,•·:, . . .· 6,oOO/=~fQI'.' lunch or Di..'1Iler. ..

•• . . ·--- •.!..: . • :.X .. ~ .. -· this court to ::awd• -;hat, i-s. £air, rid sfu:UckJJft. the e:[a 0 garated amount. .. . . '' . .. . . --- ..... - .... The issue is whether the amount claimed is exeessive as aJJ.eged by Respondent. It is not disputed that March 1998 ,.. Ji.me 1998 the area of Babati . __ - \ ' .X :: ... ----~~(.';_' -: was badly affected and there was transpert problem all over Babati - · rifit:f'fdt; That binr; £11.e•:positidi'l'. I_ Gcnce@le, with the sμJ:mtsso:q, of the .· . . .. ·:II ,. applicant/ that: fdt' i--icSrs,;n to;, ccr11e' or: '(-;6 i;.r-av$l. \Q:-Ju-4. 9 1,.a vaet torced to pa} extra fare ·:ri.1 'oro.ei ➔Jf!or those ,:t}ho·:,were erryir1g pBOJ?J. fr:crn ,roint : -f, ",. -- "' - ... t. ,·.. < ,, . ,. :. " . ·.•·: ·.. • . . .1 Ato B·to d'o tfu:lt·''Ris1cy--,job~-·-·.r:B(1t: I on't agr-ee that he had:·to;:J2aif·rshs •. I, . . . . ' . - .••• ·• •••.• 61000;/,;,··p·ei"trip~ ,'l,Xlli-i-i•rf' t,6•;,1..ie"g m,- ruch :oq]._y sb-'s. '31100.0/= i; :-_ admitted as Bus fare :L.e to 0 a!1£l fro shs 6,, 000/ =, the ,amoid'1t .:f :aj:1. ·:6_::·6&;:.' is>ttu.'ci!·f:Ht · Break.f8-st 1 i!3' alio11ed -6hs ·500/=,.t/:J?,·r,anct,:;macks '-;x l ,/~s 1000/,/ d"tttfrt atiloonf''oFshs ,&ttJOO/==-is ·struck·;bff.- Tuh<:;h·: shs 'iooo :k ;:F= 2ddo/f=., - srii•r7600/J. is)itrti~ ',off\ ! ·'Lb:stly .Dinn.er :shs. ": ': · Tfuife.t8f~,:h-tent;Jlo. ·fit 'tcl.ked tf't shs .11/•b00/;1=_,.onJ:.yf·and: shs .25, ooo/ = J is siru:ck ;6i'f'.· .,:··./'t'; :· : ·•, r . . ·• : ,,:. -~ . Items ni::i~ 2{3' and>4 'ar<:L.:ted at. shs.i-1,7»000/,,;, eac.h-o.nd shso10.ooo/= ts·laxed off"frt-tn eadJ1:item·Le. ·shs :6)000/-== Bus 'far(:J, J)refas. st.is DC()

i/ooci/=,t4eal illbi;fuce ·shs 4}000/= Acccmodation ,.,..;shs .6'"000/ f;r ·two Item no. 5 is taxed at shs. 11 1 500/; and sh_s_ 13 1 -5QP/= is taxd- off . i.e. hs.10 ooo/~ it10ri.ey;_ for prepare 1 the .present Btll: o.f />sts and sha. . . . . . ' -1> ·, ·: 1500/d fees· for fillihif t_hi:s Bill of .Costs as supported by ERV no. . . . . ·" . . . '·-- ,{_ c,5679304·t1ated 4/n/98 1 Md shs' 1·500/= istr~~ off.,, So in the, f;i.nal aysis the wh?le Bill oir Costs 1st-axed at; shs.-;'7).i .500/= a.qi- shs. 68,500/= is troced off. It. is so orderEl/:1:,1 .. :: . "., .. ··•1 ' ..

l .. . . Right of Reference fu.JJ_y explained.· Ruling delivered this 7th day of November, 2000 i.n the presence of both parties present in persons4 ACN/el4 TAX.ING OFFICER 07/11/2000