The Court of Appeal held that CSC & EC PROPRIETARY’s second appeal was inadmissible because the lower courts relied on the same grounds. NEC Ltd was awarded partial costs.
The Court held that the 2011 tax assessment was not time-barred because the limitation period was five years from 1 January 2012 to 31 December 2016, and the rectification notice was served before expiry. The issuance of a rectification notice replacing a prior assessment did not constitute an unlawful second audit. RRA was entitled to costs and attorney fees as the prevailing party.
The Supreme Court held that Nyarugenge District, having failed to exercise available appeal and review remedies within the prescribed time after obtaining new evidence, was barred by law from seeking review due to injustice. The Court further held that only the surviving spouse, not the succession, could continue the proceedings after the death of the original party. The President's order to register the case did not prevent the bench from examining jurisdiction and admissibility. The respondent was entitled to costs and counsel fees as the applicant's inadmissible claim forced her to incur l…