Omari Yakubu v. R., Crim. App. 218-A-69, 31/10/69, Platt J.

Omari Yakubu v. R., Crim. App. 218-A-69, 31/10/69, Platt J.

The appellant pleaded guilty to failing to pay National Provident Fund contributions for two registered employee over a period of twelve months. The contributions amounted to Shs. 270/-. He was fined Shs. 500/- and in addition ordered to pay Shs. 270/- to the Fund. The objection is raised simply to the quantum of fine.

            Held: “I am told that the appellant runs a small restaurant, is of 65 years of age and has sundry creditors. He is unable to pay the rent. In view of greatly reduced business he had financial difficulties. He has had difficulty in making ends meet and on top of these difficulties, had a heart attack which kept him away from business for two months. It is certainly a hard-luck story. He is also a first offender. The learned Magistrate had in mind no doubt the necessity for demonstrating the importance which must be attached to paying National Provident Fund contributions. I entirely agree. On the other hand, one must weigh the circumstances of the appellant. From what I am told there is a risk of the employees’ employment coming to an end. The aim of the Act is to support the employees. Therefore without in any way wishing to weaken the principle on which the learned Magistrate acted, I think it suitable to reduce the fine to one of Shs. 300/-, or distress in default. I do so largely on the grounds of ill-health.”