By Evarist Baimu Nyaga Mawalla - Home

There can be no stoppel against the Government officer and the issue of a letteron the basis of such wrong interpretation does not stop the Government fromclaining enforcement of the p rovisions of a statute.It was similarly said by Lord Maughars in Haritimo Electric Co. Ltd versusGeneral Diaries Ltd. (1937) 1 AU E.R. 748,755 that,where the statute imposes a duty of apositive kind, not avoidable by the performance ofany formality , it is not open to the defendantto set up an stoppel to prevent it.,.It is immaterial whether the obligation (to obey theStatue) is enerous or otherwise to the party suing.The duty of oach party is to obey the law.This passage was cited with approval by Georges, C.J. in tarnal Industries Ltd.Versus Commissioner of Customs and Excise (1968) E.A. 471, on facts which Iwill summaries. The appellant company had imported into Tanzania over aperiod of one year quantities of sodium sats of fatty acids in pellet form withoutpayment of customer duty pursuant to a written assurance by the Commissionerof Customs and Excise that the chemical was of a class that did not attract duty.Chemicals were free of duty if admitted as such by the Commissioner under tariff476