nic bank tanzania limited vs patrick edward moshi another 2016 tzhccomd 2065 22 december 2016

nic bank tanzania limited vs patrick edward moshi another 2016 tzhccomd 2065 22 december 2016

The applicable law was the Advocates' Remuneration and Taxation of Costs Rules, 1991 (GN No. 515 of 1991) as the bill was filed before the 2015 Order. The one-sixth rule applies only to costs of taxation, not the entire bill. Receipts or vouchers are required for disbursements, but the Taxing Officer exercised proper discretion in awarding a flat rate where attendance was confirmed by court records. However, the amount of Tshs. 30,000/= per item for items 2 to 28 was excessive given the short distance, and is reduced to Tshs. 10,000/= per item.

Citation
nic bank tanzania limited vs patrick edward moshi another 2016 tzhccomd 2065 22 december 2016
Parties
Applicant/judgment Debtor: NIC Bank Tanzania Limited; Respondent/decree Holder: Patrick Edward Moshi; Respondent/decree Holder: Janeth Patrick Mosha
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
22 December 2016
Procedural Posture
Miscellaneous Commercial Application (reference) / Ruling on Reference Against Taxation of Costs
Outcome
Reference dismissed with variation and costs.
Legal Topics
Taxation of Costs, Advocates' Remuneration, Application of Repealed Law, Requirement for Receipts/vouchers, Judicial Discretion in Taxation
Source Language
English
Civil Procedure Costs and Taxation Taxation of Costs Advocates' Remuneration Application of Repealed Law Requirement for Receipts/vouchers Judicial Discretion in Taxation

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Parties

NIC Bank Tanzania Limited

Applicant/judgment Debtor

Patrick Edward Moshi

Respondent/decree Holder

Janeth Patrick Mosha

Respondent/decree Holder

Procedural Posture

Miscellaneous Commercial Application (reference) / Ruling on Reference Against Taxation of Costs

Legal Issues

  1. 1 Whether the Taxing Officer erred in awarding costs exceeding one-sixth of the bill of costs
  2. 2 Whether the doctrine of Ex Turpi Causa applies to items unsupported by receipts
  3. 3 Whether lack of receipts/vouchers invalidates items 1 to 28 of the bill of costs

Ratio Decidendi

The applicable law was the Advocates' Remuneration and Taxation of Costs Rules, 1991 (GN No. 515 of 1991) as the bill was filed before the 2015 Order. The one-sixth rule applies only to costs of taxation, not the entire bill. Receipts or vouchers are required for disbursements, but the Taxing Officer exercised proper discretion in awarding a flat rate where attendance was confirmed by court records. However, the amount of Tshs. 30,000/= per item for items 2 to 28 was excessive given the short distance, and is reduced to Tshs. 10,000/= per item.

Court Disposition

Reference dismissed with variation and costs.

Orders

  • The amount of Tshs. 660,000/= awarded for items 2 to 28 is substituted with Tshs. 220,000/=
  • Reference otherwise dismissed with costs.