20110510 TZCA Dar es Salaam
The taxing officer did not err in principle or law in most items, but erred by allowing certain items as separate from instruction fees and by exceeding the scale of costs in others. Adjustments were made to reflect the correct application of the law and scale.
- Citation
- 20110510 TZCA Dar es Salaam
- Parties
- Applicant: Mutamwega Bhatt Mugaywa; Respondent: Charles Muguta Kajege
- Court
- TZCA
- Jurisdiction
- Tanzania
- Judgment Date
- 10 May 2011
- Procedural Posture
- Taxation Reference / Ruling on Reference From Taxing Officer's Decision
- Outcome
- Reference partly allowed
- Legal Topics
- Taxation of Costs, Instruction Fees, Court Attendances, Bill of Costs, Appeal Procedure
- Source Language
- English
Case Brief
Summary, issues, holding and outcome
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Parties
Mutamwega Bhatt Mugaywa
Applicant
Charles Muguta Kajege
Respondent
Procedural Posture
Taxation Reference / Ruling on Reference From Taxing Officer's Decision
Legal Issues
- 1 Whether the taxing officer erred in principle or law in taxing certain items in the Bill of Costs
- 2 Whether specific items should have been included under instruction fees or allowed as separate items
- 3 Whether the amounts taxed were manifestly excessive or contrary to the scale of costs
Ratio Decidendi
The taxing officer did not err in principle or law in most items, but erred by allowing certain items as separate from instruction fees and by exceeding the scale of costs in others. Adjustments were made to reflect the correct application of the law and scale.
Court Disposition
Reference partly allowed
Orders
- Taxed bill reduced to sh. 43,370,000/=
- Each party to bear their own costs of the reference
Full Case Text
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