20110510 TZCA Dar es Salaam

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

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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

  1. 1 Whether the taxing officer erred in principle or law in taxing certain items in the Bill of Costs
  2. 2 Whether specific items should have been included under instruction fees or allowed as separate items
  3. 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