R v Chibati Simati (Criminal Review Case 6 of 1941) [1941] ZMHCNR 10 (31 December 1941)

130 Vol. II] R . v. C H IB A T I S IM A T I. Crim inal R eview Case N o. 6 of 1941. N ative T ax Ordinance section 14 (1) (a)— toilful default is fo r any tax not fo r tax fo r any particular year. I f a native has w ilfully defaulted in paying his tax for more than one year he has only com m itted one offence under section 14 (1) (a) o f the N ative T ax Ordinance and consequently only one count If, however, after he has been can be included in the charge. convicted, he w ilfully defaults in paying subsequent tax he can, of course, be charged for tins subsequent offence. F or further cases on defaulting in paym ent o f tax see R. v. Adamson Tolokia and Others p . 56 ante; R . v . Kawana 4 N . R . L. R . 9; R. v . Kenan Mutambo 4 N . R . L . R . 11; R . v . Solomon M usa M ania 4 N . R . L . R . 13; R . v . Muchuma 4 N . R . L . R . 6 4 ; R . v . Isaiah Jonase and Eleven Others 4 N . R . L . R . 100 (in which the present case was not follow ed); Bwendo Nyambe v . Reg. 4 N . R . L . R . 228; Kangachepe Njovu v . The K ing 4 N . R . L . R . 262; R . v . Faroe Zirore 5 N . R . L . R . 50. L aw , C . J .: In this case the accused has been charged and convicted under two counts (1940 and 1941) in respect o f section 14 (1) (a) Ordinance 36/38 and sentenced to two months I. H . L . w ith regard to each count, or four months in all. The section in question relates to the wilful neglect to pay any tax and not to wilful neglect to pay tax for any particular year. A ny tax may include tax for one or two or three years. There can be only one count in such cases. In the circum stances the convictions are quashed and the sentences set aside. A conviction on one count in respect o f 1940 and 1941 is hereby substituted w ith a sentence o f three months I. H . L , in respect thereof.