imperial insurance company ltd vs nikki telecom power technologies ltd 2010 tzhccomd 7 15 december 2010

imperial insurance company ltd vs nikki telecom power technologies ltd 2010 tzhccomd 7 15 december 2010

The taxing master is not strictly bound by the outdated scales in GN 515/91 and may award higher costs if justified by the circumstances, including the nature, complexity, and duration of the case. Instruction fees and other costs were taxed at reasonable amounts based on these factors, and VAT was disallowed due to lack of proof of registration as a VAT agent.

Citation
imperial insurance company ltd vs nikki telecom power technologies ltd 2010 tzhccomd 7 15 december 2010
Parties
Plaintiff/decreeholder: Imperial Insurance Company Ltd; Defendant/judgment Debtor: NIKKI Telecom & Power Technologies Ltd
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
15 December 2010
Procedural Posture
Bill of Costs Taxation / Ruling on Bill of Costs
Outcome
Bill of costs taxed and allowed in part
Legal Topics
Taxation of Costs, Instruction Fees, Advocates' Remuneration, Court Appearances, Disbursements, VAT on Legal Fees
Source Language
English
Civil Procedure Costs and Taxation Taxation of Costs Instruction Fees Advocates' Remuneration Court Appearances Disbursements VAT on Legal Fees

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Parties

Imperial Insurance Company Ltd

Plaintiff/decreeholder

NIKKI Telecom & Power Technologies Ltd

Defendant/judgment Debtor

Procedural Posture

Bill of Costs Taxation / Ruling on Bill of Costs

Legal Issues

  1. 1 Whether the taxing master can award costs above the prescribed scale in GN 515/91
  2. 2 What is a reasonable amount for instruction fees and other claimed costs
  3. 3 Whether VAT is payable on the taxed costs

Ratio Decidendi

The taxing master is not strictly bound by the outdated scales in GN 515/91 and may award higher costs if justified by the circumstances, including the nature, complexity, and duration of the case. Instruction fees and other costs were taxed at reasonable amounts based on these factors, and VAT was disallowed due to lack of proof of registration as a VAT agent.

Court Disposition

Bill of costs taxed and allowed in part

Orders

  • Instruction fees taxed at Tshs. 4,000,000
  • Court appearance costs taxed at Tshs. 10,000 per appearance, total Tshs. 290,000