amos njile lili vs amana bank ltd and another 2021 tzhccomd 3305 30 july 2021

amos njile lili vs amana bank ltd and another 2021 tzhccomd 3305 30 july 2021

The applicant demonstrated sufficient cause for delay due to late supply of the ruling, and the allegation of illegality in the Taxing Master's ruling warrants extension of time. The applicant cannot be penalized for delays not attributable to him.

Citation
amos njile lili vs amana bank ltd and another 2021 tzhccomd 3305 30 july 2021
Parties
Applicant: Amos Njile Lili; 1st Respondent: Amana Bank Ltd; 2nd Respondent: S. L. Isangi Auction Mart & Court Brokers
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
30 July 2021
Procedural Posture
Miscellaneous Commercial Application / Ruling on Application for Extension of Time
Outcome
Application partly granted
Legal Topics
Extension of Time, Reference Against Taxing Master's Ruling, Sufficient Cause for Delay, Illegality as Ground for Extension
Source Language
English
Civil Procedure Costs and Taxation Extension of Time Reference Against Taxing Master's Ruling Sufficient Cause for Delay Illegality as Ground for Extension

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Parties

Amos Njile Lili

Applicant

Amana Bank Ltd

1st Respondent

S. L. Isangi Auction Mart & Court Brokers

2nd Respondent

Procedural Posture

Miscellaneous Commercial Application / Ruling on Application for Extension of Time

Legal Issues

  1. 1 Whether sufficient cause exists to grant extension of time to file reference against Taxing Master's ruling
  2. 2 Whether alleged illegality in the Taxing Master's ruling warrants extension of time

Ratio Decidendi

The applicant demonstrated sufficient cause for delay due to late supply of the ruling, and the allegation of illegality in the Taxing Master's ruling warrants extension of time. The applicant cannot be penalized for delays not attributable to him.

Court Disposition

Application partly granted

Orders

  • Extension of time to file reference against Taxing Master's ruling granted
  • Applicant to file reference within fourteen (14) days from date of order