Q&A – 9 December 2013
Husband with beard, two earings
I married a man whom I dated for more than ten years. We married last year and suddenly he decided to grow a beard and wears two earings, which is unattractive and displeases me. Initially I thought this was a joke but it is now clear that it is him with his beard or a divorce. This is shocking but it is the plain truth. I have now come to terms with it and what to get on. My lawyer says getting a divorce at this stage and on such grounds is not possible. However this is the same lawyer who my husband has been using and might be conflicted. Can this lawyer’s guidance be true? Kindly guide me.
EP, Moshi
The Law of Marriage act of Tanzania is indeed outdated and does not provide for consensual divorce. The law provides that there must be reasons inter alia adultery, sexual pervertness to mention a few that are valid grounds for divorce. Looks or rather change in looks, as is the case here, is not a solid ground for divorce and may not hold under our laws.
Moreover, since you are only married for less than two years, unless you can prove exceptional hardship, our law disallows divorce within that period. There is a kind of cooling off period which is, in todays era, perhaps quite outdated.
There are initiatives of changing our marriage law but for now the above holds true. We suggest you meet a marriage counselor who might be able to talk the two of you through this. We wish you all the best.
TRA car database unfair
I imported a car directly from overseas which I bought from an auction. I presented to TRA the auction certificate which was conducted online in addition to all the actual documents of the car, the mileage, purchase price and year of manufacture. I also submitted the shipping documents including the insurance cover yet TRA uplifted the value of my car more than double claiming that they have a system database price. They gave no further reasons on their almost robotic approach and were very aggressive in the way they handled me. Every day that I delayed clearing the goods I was paying demurrage and storage and I ultimately ended paying the import duty and vat under protest just so that I could salvage the situation. The car is cleared and I want to take TRA to task for this unfairness. What should I do?
UJ, Dar
In our research to answer this question, we came across a judgment that is quite on point to your situation. In the judgment pronounced by the Tax Revenue Appeals Board, the Board was critical about the way this so called database operated and its arbitrariness. It stated that the TRA could use its designed database for the determination of customs value of imported cars, but only in deserving cases, so that TRA could avoid arbitrary decisions. The Board, holding in favour of the taxpayer/Appellant further stated that “each case should be considered and determined according to its own facts, otherwise it would be calamitous to the innocent taxpayers for the respondent to generalize from a handful of tax defaulters and impose tax so arbitrarily.”
The Board in the case similar to yours made it clear that the database could be used but not in such a manner that it becomes a mechanical tool that works to the detriment of the taxpayer.
The East African Community Customs Management Act provides for various valuation methods and the database comparative approach is one such valuation method that was heavily criticized by the Board in its judgment.
However, all said and done, and to be fair to TRA, there is no shortage of importers who heavily underdeclared vehicle values so as to avoid paying import duty and vat. One cannot blame TRA with the suspicion it is forced to move with especially considering that car values are also very subjective.
Since you truly believe that this was a genuine price, and more or less reflects what a similar brand, model and mileage car would go for, then you have a good case to take to the Tax Revenue Appeals Board. With the strong judgment against TRA on arbitrary and generalized usage of its car database, you have a good chance of succeeding. Your lawyer can guide you further.
Party’s failure to appoint arbitrator
We are in a dispute with a party whereby the agreement stipulates an arbitration, with three arbitrators. I have appointed my arbitrator but the other party is dilly dallying appointment of its arbitrator for the past 2 months. What should I do?
IU, Dar
The Arbitration Act provides clearly that where a submission provides that the reference shall be to three arbitrators, one to be appointed by each party and the third to be appointed by the two appointed by the parties, unless the submission expresses a contrary intention– (a) if one party fails to appoint an arbitrator for seven clear days after the other party, having appointed his arbitrator, has served the party making default with notice to make the appointment the party who has appointed an arbitrator may appoint that arbitrator to act as sole arbitrator in the reference and the award of the arbitrator so appointed shall be binding on both parties as if he had been appointed by consent.
Hence since the other party is not appointing its arbitrator, you can proceed with arbitration with one arbitrator and the award will be binding on the other party notwithstanding that the arbitration clause in the agreement provides for three. Your lawyer can guide you further.