R. v. Mtibwa Saw Mills Ltd. Crim. App. 698-D-70; 9/2/71; Makame J.

 

R. v. Mtibwa Saw Mills Ltd. Crim. App. 698-D-70; 9/2/71; Makame J.

The respondent were successful in their submission of no case to answer to charges of consigning a scheduled article without it being accompanied by  a delivery not as required by Reg. 9 c/Reg. 16 (3) of the Sales Tax Regulations 1969. The respondents’ drivers were intercepted at Ubungo near Dar es Salaam with two lorry loads of timber. The issue was whether, the respondent’s drivers and so the respondents, were ‘consigning” the timber within the regulations.

            Held: (1) “It is common ground that the word “consign” is defined neither in the Act nor in the Regulations. One would have expected it to be. Mr. Patel, the learned advocate or the respondents, has urged that we should refer to Stroud’s Judicial Dictionary. Stroud defines “consigning” as “to send or transmit goods to a merchant or factor for sale”. The learned State Attorney prefers Webster’s New International Dictionary, which gives several meanings of “consign”, the relevant one for our purposes being “to send or address …. To an agent or correspondent in another place to be cared for or sold or for the use of such correspondent ……..” (2) “Regulation 18 (C) is specific. The consigning must be to a buyer. A buyer is not defined in the Act or in the Regulations, so we must resort tot eh sale of Goods act, Cap. 214. in that Act “buyer” is defined as a person who “buys or agrees to buy goods”. From the available evidence I have no doubt that both Messrs. Associated Construction Company Limited and Tanzania Timber Mart were buyers of the timber within this meaning.” I am of the clear view that according to both definitions of “consign” referred to the timber was being consigned”. (3) Appeal allowed – Respondent to be put on their defence.