19980226 TZHC Dar es Salaam

:-·.l • j-,...;..'"'-~ ~,_,......,_ ~--- . 111/J ;,.__,l-;. _,{\.d..1.-1 j ~~ MISC. CIVIL C1tUSE I,Oo 10 OF 97 COMMISSIONER GENERAL FOHo •••••••• o .,RESPOI~)ENT TANZANIA REVENUE J~UTHORITY o ------------- ]_ U L I N Go DUBESHI 2 J. The applicant throu 5h his c,unsel Dr. Mvunri has filed this application _,_ seeking the following reliefs:- an order of ce:rtrorari to mere the Hir;h Court tc quesh the Rcspom'.ents decisicn of impounding the applicants vehicles., an order of mandamus directing the Res:i_)ondcnt t, r,:::store the vehicles to th(, applicnnt and. costs to b0. provided for' The grounds upon which the reliefs are being sought are:- acting without good cause; faiture of natural justice., Tl;lis court granted kave to the applicant t::: fil0 the 1xpr;licaticn and the main applicatir_,n was set for hearing on 4/9/97., That date was filmd in presence of both parties Gome 4/9/97, the respondents did nnt appear, Dr. Mvungi applied for and was 8rantGd leave to proceed cxparte Dr. Mvungi submitted·tefcre the Court th&t the applicant is angaged in transporting fuel destined to countries ~eyond cur boarders. That he gets the transit fuel M/S Addax Tanzani~ Ltd. ThCLt ho is paid by the consigree to transport tho fuel; that th<~ consignees are conpnnics beses in neighbowring aoo2/•• ------ ... •· called t:c. c: "i)cr;1oc:c~.ti,_'. lfo·,:,u.:.11.:.. ..> cL':2 Cr 1.gc, e.E vrcl l as ]Viru.<.:ongc, 2.nd Cogeci 1 .Democr·::1.tic Hepublic also in thn / : Con,;o. IIe submi ttcd that tL.:: arplicant is a me:rc transporter and his obl::.gaticn i.s merely +_ · b. c:.m,::ipor-': fuel t(;, the consignees; has contezideci. that •if t;l'c fuels '· :: net rea~}~,ccl it::: destination, it is fer the consignees to complaino This proposicion was exemplified 1:iy a ,.locurnent r0fcrced to as Annexture X (TRA 000 1926 RCTD 244)which is a doc~m8nt issued by the · Respondent to show that the t'.'.'anspcrter c1pplicant crossed the boarder to Zaire Dr Mvunci refuted the nlle,::c.1.ticn thnt his client did .not cross the boo.rder; C1 and that the responcu:mt have net ,:::hnllc,nged. th-.1 authent:i/ty cf Document TRA 000 1926 or 0000244 of date 1~/11/96. It is pertinant to observe thnt a careful exmninc:,_tion of the document TRA 000 1926 or 0000244 indicates tho.tit be8.rs Custom & Excise stamps from ·• NAK0NDE in the Republic of Zambia. The date is 9/12/96;. Suffice to add that f there is also a Tnnz:v,ia Customs stamp 0f 9/12/96 from Tunduma boarder towno I The issue that thee transporter crossed into Zaire cannot be v1;rified by l 'a.ommient TRll 000 1926 nlone which, if ta.ken at its face value shows the that transporter crossed into Zambia and not Zaire_., I am awn.ro/according to same + d acument th. e final destino.vion . was Zc::are . Tunc.u!:la., via ' D. 1 10.' ;c>1e l t rans.1. t/we . *~; 1 reach Zaire'2 We are not cc±tnin,, a Again Dr. Mvungi stc1ted that it ir/ practice fer the TRA respondents to issue a bond to the ar•plicant which is discl12. r-gcd en re 2ntry. According to Dr• Mvungi the applicant 1:ms gi v:cn this document. This document, 1;Jhich in my ~ew,would be of scm<c, considcrcblc importr.mcc has not been made available to ~ i s court, despite extention •)f time c;iven fer the purpose. I tend to al:::rree thnt the issue of payment of taxes as demanded by the respondent should be the rcspor1sibility of l·VS Addax (T) Ltd and _the consignees, and not bo be shouldered by the applicnnt, whom it is cc.ntencled, is n mere transporter. However,if the applicants vcrsicn is tc be b<:olieved, it should not be a herculean task for the Consigm,es and M/S Ac~clax HI) Ltd to cc1me to his rescue c.nd clear the taxes due. For the reasons I have endev-cured tci explnin. 1 I am not satisfied that ~ case for thci prayed for orders lns lxen m::;tde out. I decline therefore to grant the application. Each party to be'-..t; own ¢csts. Delivered before AoG. Bubeshi Mr. Fungamtama for Hvungi for Applicants JUDGE Mr. Beleko for TRA. 26/2/98.