Rex v Janmohamed Jaffer, Ltd (Criminal Appeal No. 164 of 1944)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The Court allowed the appeal and set aside the conviction. The evidence did not support a definite sale or agreement to sell on agreed terms. On proper construction of Regulation 6(6) of the Uganda Price of Goods Regulations, 1942, an entry in the normal course of trade is only required when there is an actual sale or agreement to sell pieces of cloth on agreed terms. A deposit paid in advance against goods to be delivered in the future, without fixed terms as to price or quantity, does not trigger the obligation to make an entry under the Regulation.
Outcome
Accused acquitted on appeal, conviction and sentence set aside, fine to be refunded if paid
Facts
The appellant company was convicted of failing to make an entry in their books concerning the sale of 49½ yards of cloth for Sh. 2,156 to Fancy Tailoring House, contrary to Regulation 6(6) of the Uganda Price of Goods Regulations, 1942. The evidence showed that Fancy Tailoring House had paid Sh. 2,000 as a deposit, from which prices of suit lengths subsequently purchased from time to time were deducted. When actual sales of suit lengths were effected, requisite entries were made and invoices supplied. The appellant was convicted by the Resident Magistrate on 20 charges, of which 19 were overturned on first appeal to the High Court, which upheld the conviction on the charge concerning the deposit. The defence that the money was deposited for safekeeping was rejected, but the High Court accepted that no definite contract had been made at the time of the deposit.
Issues
- Whether the evidence supported a finding that there had been a definite sale or agreement to sell goods as alleged in the charge.
- Whether Regulation 6(6) of the Uganda Price of Goods Regulations, 1942 required an entry to be made in respect of the deposit payment in the circumstances of the case.
- Whether on a proper construction of Regulation 6(6), an entry 'in the normal course of trade' is only required when there is an actual sale or agreement to sell on agreed terms.
Orders
- Appeal allowed.
- Conviction set aside.
- Sentence set aside.
- Fine, if paid, to be refunded.
Rules and key headnotes
Legislation cited (4)
- Uganda Price of Goods Regulations, 1942 Reg. 6(6)
- Uganda Price of Goods Regulations, 1942 Reg. 2
- Uganda Price of Goods Regulations, 1942 Reg. 17
- Sale of Goods Ordinance
Cases cited (2)
- Soper v Arnold (14 AC 429)
- Howe v Smith (27 Ch 89)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.