na TZHC Arusha 2

0 AL*L XOO IZI OF I12 (.Ape2 "fl'e i b y tho Tzroaclt ry rtr botvy t tn 6 (3) f t. Pen Cn&1 Ve Act 23/IC). CZ 1ISt Jj , * tj,h1C J u. if. — bj t *ry ffiçr ut Av o hi wutar ct*i i (3) of ?n com*DctL im f ot No 2.3 4fr 19 ,10. 14MW t , o v tx V ol to 4e tova t W1 : = g. Ath vvs the rtr* bj be hs kM ent r1kt to the •vens Cffc tc * itcxiCe f or in 10, at trs Vo l 4a fo r b t~. x f, -,4440 t rip , on# day, 4flen I trriv e l I. t itD*itt to veie (rtc* 2. 't.i ;r to mt tu Ueieath v* tn tg%•oi Yne th a t h L1tte * 11 1iC ft+ *t J24 0 IU18 hiavo btw it iee he hmtf ii the I &y th fint tf p4 t1u. OO/ t trt .r At n o w iie tht trd e r for payment of s Ie tn* O lbjr t ti. In Ulm fltitinn of , () tti **I1uit *et Ali oot a g oll th e riti.g by the t ti' u ?i (b) t tho ji i*øi Mertiar titt () tbe ,4 Moroai .ov t 14011 t.n t* vthloko so it i iiLe ot nr Ie tt, nxr 4 it * for ilit t (ii) ftt ue ri *tu rcyaLee thuo t no t P?1 iut *icn () ¶Xt ter tt 1104n aoa to thiveD, (8) ttLy tttt t (z thi.0 YiCi vor duren O trsle.t "M tht Iftsvo wto Wti•e at *ctii be mado a b ou t iooe if - - - -- ---..--- -s zi+. • s - 2 4 , acid ts*hi Revenue tfic*r te YDi, beiag the iaart lieensing. authority to tt* e.&i he Orr&y& tltat the eut fize be cet csde urd an crier s isude thai the esid fi bC iiie To pnt in * zutshell mara are -tw rtnU1.3 or a th-t tke v9iic1e asrrsd was a Zsrcsee l,us i.on co ,.er ear &nt cut a 06tworcial yeiea. M.t th* a -peiat c.7 h.. aat Jjj tt cit the otfa'ue in wrtin, "au regaired by tka Act w.. zpn t€e uav uo power t iln* the setnt.! r. (&*iy .t'e' the £*L nt Ier tt ctcn 2 " tj.5 Fariin C00- asco1o1 1c.ea (1tc*naii) i-ct 19j) wIi.k rouVe cc o*iLb Caerciat Veh,c.e" 21 inoiae anY o-.ascic1 veto1ea tA reevot of vh1oh a tsep'ar; by way ef a taa:perory 1ioece -•e beers iid ener j-r1. (i1) or is I of the zefftc (oior v'e.ic1) (Inter toai Cic1ticn) ?ti1sa, 1939, i*a ever: .cch oer*e:eiaI '*aicie c*11 f' the trosaes of the Act a;t these flsga1t1enL . â.eeed t a I rcr coicroi1 vok.• , 1cr. Cassidr sibsittad thai the vst.ots v1v.a1 It a ker4tdoz bes teiGon which i. 1tenoed by the Lanys LiaeuOits .Ao.hcrity as )ricte vehicle. He acid in the erttiots of Itoglatr4l2on (ii. A) as ot "Taaton Cia" it is written Privete" a coh te s*d vebicie is net a aawerci1 vehicic. Xr. Cabacre for the flepcpiio **-ad the reuioIe in v to1v u i iu A ooarcL1 vhic1e ad in ei;port af nia axxi ce tantcrJ ho said efi1ition of smc.rct:i Vehicle" as stated in 4ctics 2 of cijn CsrCtet Ytie1es (.tcenin - ) Aol 23 or WO ani r3rred tc by kr. sid; hn wer aaeiLed by dolootr. ant., tivtii; it by a thor detini.n and tinr the now dafieittcxi the vehiols irv*1v.d is a oa-oroia1 vehicle. Th aitl mt,itment is nnter *sction 10 (b) k"att 111 of me Vinano* *ct 23 Of 171 uhih redo cc fc1ioizg:- 10 — 15jaction 2 tX .s'ain Cearoi.1 Y.Lto,o (L1cenin) ot 23 of 170 is &OOA4104 in ac*eoti,s (1) by Aolooting the dartni- tjec osa,rca1 Vahtol*' sad aubutituting teeref *e the 11int defIiticn:- vahiclil! seans any eiter voL canstrCt.d at iidoptoa fvr as* for the oosvayanc-s of joeds in tke oewsa of trdt, ooagco or 3ericultorei or on'd by ny person esr7tn on any trcde } huin.s, or c%tion tr- re1l: anal by each isrecn e kt eciployee get fur the purpose t .øb trade, aeitese, 'tii'n c' vocetion; or (c uoss or ac-td f-r the o - veimce cf not lens h*a *is p-3sIn6Vs iafli4diu 'th.tr pt e:.t1 thou it cen ho eitu 'that aection l) of rart ill of Finatos ot 23 of 371 a1ied an for as dotiiitioxt st "CoscereI Vehola" is a nc.rnd and noi eøtton 2 of the ?orsiz Coaarti Vahio4ftL (icd 5i) fet 23/70 as referred to b- Ar. ,ssiy* hot. the • useticu te Utertaine iv whether ercedee Pn ;;.1.on ?s. 1LL 2O is Caoorcia1 Vitic1s" noder .ecion 1 () of ths t4.nsace ct 23/71. T certificate of reistratIen (Zz.hs i) sitot6a that the sr in YSI Iairiee Ltd. Wr. Cassidy said that the a)ps11aot is a laaagiug 4ireotlr o. %Jae acid cofpnny, was this vehicle $eig oerrnalty uue b a p.1l.nt t-. z'the jrpesea of hio trade or bo,ivase? For 4eterminio this point the stoteaent cwe by the appellant before xntarcal Ixvenue Off toot at boshi on 4i//72 in vary . . . 0/3. .• 4 such r.1*vant6 4* wt.b 1 nave r*!err*d to $ariz'. In this iteert he Says as fellowsl- "I arrived ht 10 m.4 at Moshi from vie Tvot* boan,iar,y£or 'ba%inas a tr or ofl ihe altora%%ve warda are Vor bainua tr4p1' ?buri in hiv can wordu the zppm t.t used tbe said baMcla tcr his bueines, fl Ccas 1 ,1,; 1 wit Out akVing that ttL6 veto in qeettin was acreally used by the f butnese& if it is se t tbn the Koroodois flern Se1*o*i No U tali squarely oAthiyi thd detinititzo± orci Qkto1e" " aerined 11 *ectton 10 (b) of lert ill of Finaxtoe Aot Now 23 of 171. Por t*cus rcnone I ca •it*bis to ogr.e with Xvs Caciy'o obianion a.4j I fia& thIt the roedon en Saloon ftu . PCit 20 it c caroii voioie for tbe purpoaee f this opcai. DOW I will daai alib tee ROCOM point raised by xr. Caaidy t* said t112 t,.. i4d ntt dwit in writ 1 that tit has cott1 tt.3 offeLoe 0* r4utred by Hection 6 (i) (b) of the Varetgn oieroiei veio1* (icenatng) *t 3 J 970 r iQppLqiOA t tho fina f Zbi 200f- b. ine,cs fieet, ) it flt?s vlri*. *otioa 6 (i)(b) r,ar1s as ¶bi Princt$i !eor*tiry to the Treanarw uy, whore be is atL.fied Any eriux !taa e.aitt.d an otfenoe uflOr Thie ret o oorpound Gath OffeLta tay &Ocoptiug from toi perrava a sum or cn an4 by or4arir, if he inke fit to tc' to o tht f rtittu of tit veGo Uebie to 1 feicre: 1rvWe4 tk t:- (n) Back ourn or scncy eh1I not b eDn tn two htudr.d i1Ln tf, ioa th'n hif cif V40 afixicua fine pv..od f(' nch utfeco b) 'tae powt oontercd Ly 'u3Zs ention oQ,411 only ae •*irl.d wez tht pt.rson ideita in *tittn as o..ssitted Ulfs oAe.cS. Mr. (ba*hsMra for this K.pu.I.io aabit*d tzt iic 1ni did sdrdt . ji, writiAl that he kLe cosxittad the offetcja ard he othceJ the fori Aich the a uJaat ftfl.ü 1 refsrred it' ).tM Oduiento ot the 03t5O't. !HflOVr *5 it te ac r*ievart to t(tii pviot tiv t I Will rier to it agains ?hu p.ient crete na follvyinjs- "I srrivs8 at 10 s.s* at it from Vet va 'ou*is unday f4r boeioeao trip for tat day. When L arrivn I sent atijat ti, Ruvonus iO* to got ?aula 1i*zce for ey oar li.i. 20 1'terra1 Revanaft (fFcs vo ae 'the form tO i'tU ad ton hri t di. Gasaioy u*botted tn*t wbut ta Lat rota dG8 nt i*tnt to an .daipej*n LA writin tt he ooaetted tJ%s .ffsnaa ,bQreti* r. Cabdra for ia;ai1ie isaamitidd ttat it to*. Lfttcr cirofal ocnoi- døration £ feel trtiib1e to e&ree vlt the 1,irud Mtata Attoraoy,, .hat appelint wrote does c t to e tion In wrltiuj tit ho ao a iitt an zs bat is i!re1y otaiest 144 tie 0*50 In Tenaauis ed whit be diA on arrtv*1 at toono tide ia not an on of i1t in . It it ib not no then the tiia of f,aoe and order tt pay a tins of , bhc. 2A2./- ie egainet rovioinu ct cotien 6 /(I)*b) of For0an CosrOta1 Yitioie (Uoeii) AOt ko. 23 of 1970 and in that tA* Regional ltnanae Officer of Poshi not0 Oltrn virco, sanfi ei rder is tav61t4 in law Aud h'.aos illegalo op tbcae reeuocu nz,eal IN iod, it tai the fne or 'ha# itif to the appeI1at be refunod to bit. £tL : •aaa S•0- t Waf VA I" LI oc •Ox 1M L t 0 tf t;j QlAtTj '1