Q&A – 18 August 2014
Sexist comments against women
I pass a certain kiosk everyday and there is a group of men who stand there making very negative comments about all women who pass there. They scan the women from top to bottom and you can hear the sexist and rude comments they make. They are loud, descriptive and irritating. Is there no law that protects us women from such deformed men? I pray that one day they make comments about one of their own sisters or mother not knowing who it is.
HU, Dar
Section 135(3) of the Penal Code provides for the following: whoever intending to insult the modesty of any woman utters any word, makes any .sound, .or gesture, or exhibits any object, intending that such word or sound shall be heard, or, that such gesture or object shall be seen by such woman, or intrudes upon the privacy of such woman , is guilty of a misdemeanour and is liable to imprisonment for one year. You can hence report this to the police who can take appropriate action.
Without trying to aid or abet crime, we are sure many people reading this column will hope your prayers get answered someday.
TRA access to information
TRA has been asking for information about my business affairs. I gave them what they required yet I was raided by them. What are my rights and do I have to give information to TRA like this? My business is very clean- can I resist TRA? Is this information treated confidentially?
PO, Dar
The Income Tax Act provides officers from TRA with wide powers to conduct such searches. Section 138 provides that (1) For the purposes of administering this Act, the Commissioner and every officer who is authorised in writing by the Commissioner – (a) shall have (i) at all times during the day between 9am and 6pm and without any prior notice; and (ii) at all other times as permitted by a search warrant granted by a district or resident magistrate’s court, full and free access to any premises, place, document or other asset; (b) may make an extract or copy, including an electronic copy, of any document to which access is obtained under paragraph (a); (c) may seize any document that, in the opinion of the Commissioner or authorised officer, affords evidence that may be material in determining the tax liability of any person under this Act; and (d) may, where a document is not available or a copy is not provided on request by a person having access to the document, seize an asset to which access is obtained under paragraph (a) that the Commissioner or authorised officer reasonably suspects contains or stores the document in any form.
Hence TRA need not give you any notice to raid you, otherwise it is not called a raid. This is a power that is provided for by the law and you cannot blame TRA for exercising it. TRA would not exercise this if it did not suspect some abnormality in your affairs or information reached TRA and such type of raids are quite common elsewhere in the world.
Should you resist TRA, TRA has the powers to request police officers to assist them in their duties, and such resistance is not only illegal but imprisonable. After all, if you claim you are operating such a “clean business” why would you resist?
As for confidentiality, our tax laws provide for this very strictly and any officer of the TRA who leaks any confidential information to third parties, can be fined and/or imprisoned. If you believe this is the case, you can report this to the Commissioner General for action.
We suggest your tax consultant guide you further
Suing the government
Why do I have to wait 90 days to sue the government? Or is my lawyer taking me for a ride? What happens if the department I am suing does not defend the suit? What else can you advice me?
YT, Dar
The Government Proceedings Act clearly states in section 6 that (1) Notwithstanding any other provision of this Act, civil proceedings may be instituted against the Government subject to the provisions of this section. (2) No suit against the Government shall be instituted, and heard unless the claimant previously submits to the Government Minister, Department or officer concerned a notice of not less than ninety days of his intention to sue the Government, specifying the basis of his claim against the Government, and he shall send a copy of his claim to the Attorney-General. (3) All suits against the Government shall, after the expiry of the notice be brought against the Attorney-General, and a copy of the plaint shall be served upon the Government Ministry, Department or Officer that is alleged to have committed the civil wrong on which the civil suit is based. (4) All suits against the Government shall be instituted in the High Court by delivering in the Registry of the High Court within the area where the claim arose. (5) Notwithstanding the provisions of subsection (3), the Attorney- General may, unless another person ought to be sued, be sued or be joined as a co-defendant, in proceedings against the Government. (6) The provisions of the Public Officers (Recovery of Debts) Act, shall apply to any officer who occasions the Government to incur loss, costs or damages as a result of his failure to obtain legal representation in the suit.
Although quite remote, should the government department sued not defend itself by not filing a defence, the suit will go exparte and likely you will succeed. However the department’s head who failed to defend the suit will end up being personally liable for such amounts under the Public Officers (Recovery of Debts) Act.