Criminal Appeal No

Ill THE COURT OP APPEAL OF TANZANIA AT KWANZA ( CORAH; MUSTAFA, J . A . ; RAKAME, J . A . and KlSANGA, J . A . ) CRIMINAL APPEAL NO. 44 OF 1984 BETWEEN PIUS ZAMAD1 MASASI . . . . . . . . . ............. .-APPELLANT AND THE R E P U B L IC .......... .............. * RESPOND ENT ( A p p e a l from the D e c i s i o n of the High Court of T a nz an ia a t Mwanza) ( F . A . Munyera, J . ) d a t e d the 30th day of March, 1984 in C r i m i n a l A p p e a l Case No» 6 7 of 1983 JUDGMENT OF ‘THE COURT MUSTAFA. J . A . : In view of the f a c t t h a t the R e p u b l i c i s n o t s u p p o r t i n g the d e c i s i o n of the High Court, we hav e lo o k e d a t the p r o v i s i o n s o f the Stamp Duty Ac t No. 20 of 1972- S e c t i o n 4 of the Ac t r e q u i r e s a l l Stamp Duty o f f i c e r s to be a p p o i n t e d b y n o t i c e p u b l i ­ shed in th e G a z e t t e . G.N. 122 of 1974 a p p o i n t e d a number of o f f i c e r s a s Stamp Duty O f f i c e r s , in c lu d in g i n t e r n a l revenue o fficers* However a R e g i o n a l F i n a n c e O f f i c e r may be a Revenue O f f i c e r , b u t he i s n o t n e c e s s a r i l y an i n t e r n a l r e v e n u e o f f i c e r . G . N . 122 of 1974 t h e r e f o r e ca nn o t a p p l y to a r e g i o n a l f i n a n c e officer. We n o t i c e t h a t the j uuge h a s s t d t e d " t h a t the r e g i o n a l f i n a n c e o f f i c e r h a s t h e s e powers and p ro du ce d documents d e p i c t i n g t h a t the P r i n c i p a l S e c r e t a r y h a s d e l e g a t e d , the powers t o a l l inter­ n a l revenue o f f i c e r s in clu d in g r e g i o n a l f i n a n c i a l o f f i c e r s " • We t h i n k the l a s t f o u r words " i n c l u d i n g r e g i o n a l f i n a n c e O f f i c e r s " were i n c o r r e c t l y added; in G.N. 122 of 1974* the words were o n l y in t e r n a l revenue o f f i c e r t h e r e were no such words a s " i n c l u d i n g regio n al finance o f f i c e r s " . In the c i r c u m s t a n c e s we a r e s a t i s f i e d t n a t the j u d g e had e r r e d in h o l d i n g chat a r e g i o n a l f i n a n c e o f f i c e r h a s powers to compound b y d e l e g a t e d a u t h o r i t y from t i u P r i n c i p a l S e c r e t a r y . ..................................... /2 - 2 - We a l l o w the a p p e a l , s e t a s i d e t h e , ju dgment o f the High Court and the f i n e imposed by the r e g i o n a l f i n a n c e o f f i c e r , and o ru e r tha't such f i n e , i f paid, be r e f u n d e d to tue a p p e l l a n t . DATED a t MrfANZA t h i s 7th d a y of h a y , 1 9 8 5 * A. MUSTAFA j JUSTICE OF APPEAL ^ L. M. liAKAKE JUSTICE OF APPEAL ii. H. KISANGA JUSTICE OF APPEAL 1 c e r t i f y t h a t t h i s i s a t r u e copy of the o r i g i n a l . (B. P. MOSHl) SENIOR DEPUTY REGISTRAR