Regional Customs and Sales Tax Officer vs Saidi Mustafa Saidi (DC. Civil Appeal No. 10 A of 1988) [1991] TZHC 2738 (31 July 1991)
Judgment
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!N TIIi:D iIIGH COURT OF T.·J.!z;JJI.,1
(DC) CIVIL .:J??J~/.L NO. 1 0 i~ OF 1 988
Fl10M ·i'Hill DECLHON OF 'l1HE DL'.3'.I1ll.ICT COURf OF ,SHTGID.~
.d: dINGIDA IN CIVIL C.~ i:8 NO .1 2 OF 1 987 •
.,J\TD .'L.Li-<J.J) REGION.iiL CUSTOMS
TlJC OFFICER ) • • • • • • • • • •••• :.?PELL,\llJT
VBR:i1JS
SAIDI ?ID;3T/'.Jril. .S.IDI. • •••• • • •••••• •. • •••• RJ:i3::?0ND1NT
JUDGMENT
fJr Ibt0l levy wmtoJ. tu r;Jc0v0r h0td Livy ·,n:1.. i,m:::.lty 2 .. n,iuntinc;
t ,3hs. 93, 875/50 fr.;tl tho ro:J,_,.,rn'..ont 3'.cL', :Mustn,fn, ;J.:-i,1.... Tho ::J"..iu.
r00.0n,.:.,mt own □ a. :.;uost h,.,US() lm .. .,wn ::,o LununlY:, Guost TL u,sc• th.,u,;h
the ro;J:.,:.,n:1ont cl-1.:fa:io th'.",t it io J.r,.rL,\m by thJ new.10 .,f M::.1:-,,ik~. Gu0st
H1uao. Un.1-cr p.2 A the :LtoJ. Lavy ~~ct HJ-23/1972 ,., h..,~---
six cuoots [,t o. civ0n tL10. , .
Tho IL,t.,'l Lovy .,:ct N_,.23/1972 ::,r_,vi,1..00 a aL1:JlifL.-.-:. ._:- ew.1 ... : '.1 ;r.:,co'..urc
f0r th0 r0c,.;v;;rry :,f th0 h·,t0l lvvy m,1.. .,_.,on::,lty, whore thJ 0wnor c,f
over tho n,ro.'l. in wl-1ich th-.: 11 •t,11 iG ;Jitu,-,,to;7., n cJrtifi c·1:t3
Gtci;tin:; -
n) th.:; n::·.:1..rOiJ'.3 of tho .u..;; ::u1.1
(;or 3..Jil
fr&l W.1 . ..::·:1 .:mch ";L,unt ia -
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th0 Gjv0rnn0nt, cf tho :-u·nunt 3t:::,1;..;.l in th0
cortific:,..tc t0coth0r with int0r0:Jt · th0r-.>.:,n o.t ten
lJJr ccntu::1 :h,r nonth fr.:.,n tho :k,t o :.m which GU.ch
cJrtific.1,to is fild until tho l'.'.l.to ::,f .ic.y;-.1ont :m-1
ovJr:y ;::;uch -:1ocro.J J:1(:..Y bo cxocut0J. in tho s:1.rw
,:n,;iotrc.tJ in .:-.. civil ouit
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I t:u.nk tho ,;,vc qu::,t.,ti.,n is uolf c:iqlw::1.,t.:,r:y to y .Jnc whJ h:,o
boon .,nee within tho f .;ur w;i,lls .-f .1, cl:,,13sr-:,,>i:.le It n,)Jt1.'3 n,.:, ola,b:..,r::'.,tL,n
In tho C:'..:'.JC :1 h'.:'.11(1, tho
\
Re ·i.mc:.l Cupt .ns '7,U(L :J'.'1..lOG
Officor :Sin:.·La,( who
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C0;:bisGionor Lavy) T:-,x c.t is :clso Cl, for Jbtol
on 28th Mn.y 1987 filo:1 .:i, cortifico.to with tho R.M, 'o Court of
SinciJ..::t which.ctct.to:1 the .:1u;,unt hQvo •l.mc, wns
.,
to tro2..t the c0rtific.::t c ;yf shs. 93,875 /50 c:,o ::i <1ccroc -:me.. there Ji o:)on
n Mioc• Civil C"-usc for tho .._1ur~,-Jo::: of cxccuti Jn :Jr-:>c0odinco of tlmt
d0cr.:JJ
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Tlnt ceiurt oh.:,ulc.1 then hQV0 written Q lottor t,J tho ro..:3)1.mcl0nt
roquirin:; hi::1 t.:i >':..Y tho ,.1ocrct:il .:1.u)unt .m ,'.), 1uo frj,·.1 tl10 r,{3:_;0nr1,mt .:cs :3hs.93,875/50,
\Jh,.,_t tho loc.mcc1 Senior Rooi:lcnt T1::iiGtr.'.1to oh..:,ul,,n.rticula.r :by :me'.. on
"/1of:.,,ul t ,'.), w.:irr'.'.nt •Jf att.:icbn .. mt of l1ir.; :;:JrJjorty w _,u1c.1 inauo. Th(:,t
- is quit0 aii:r.>lo, Tho tri:1.1 c.rurt W.J,S quite wrvnr.; in cDb.:1,rkini in tho
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tr:l::!.l A tho □ :ti.cl suit. :\ll tho :;:1rjcoo1incs :;f th::1-t c::;urt .'.1rc
thcrcf,Jrc .:i, nullity,.
In th,) ov,:mt, I qun.zh tho :.:;r..-::,coo .. '..inco ,:,f tho tri::i.J. court c,s null
:m·l v0il'.. -m:1 cot th-:J s:-nc .csi-'..o. Tho R.M. i/c ::if Sin.-:i...1:-:. R.M.
1
c C:.)Urt
is h:::r;.;::iy t .. irocto:.l t::; ,-;~;..,n ,'.), Nisc. Civil C::muo '.'.11c1 filo thoroin the
c0:
tific.:ito ,:10nti:.,no:1 hor-1in tt')_;vo .m '.. then lot hL1 st:1,rt Li;·.1.:::.i::i,t:::ly t;j :,r-,coGs tho oxocuti. ·n :,r . .Jcou:'..incs in tho :·.1.'.'..i.1ncr I h1,vc JUDG:i!:: / .i , .. I J
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Jur;lci.lont :::.di vcrocl in ch::inbora :lt i3in,::;h':.o. in the
,roocnco of Mr, NJun:,uru ,-:itito :i.tt,,ornby f.)r 'tho
a:,)011:mt lmt in the ::i,'..)sonco of tho r0s,_.,.mc1ont.
JUDGE
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