Taxation Reference No

Taxation Reference No

The Taxation Reference was filed beyond the statutory 21-day period without leave of court and without sufficient evidence to justify exclusion of time spent obtaining the ruling; therefore, the application must be dismissed as time-barred under section 3(1) of the Law of Limitation Act.

Citation
Taxation Reference No
Parties
Applicant: Arif Haji Sadick; Respondent: 3D Systems Contractors Ltd
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2023
Procedural Posture
Taxation Reference / Ruling on Preliminary Objections
Outcome
Application dismissed with costs
Legal Topics
Limitation of Actions, Taxation of Costs, Affidavit Requirements
Source Language
English

Case Brief

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Parties

Arif Haji Sadick

Applicant

3D Systems Contractors Ltd

Respondent

Procedural Posture

Taxation Reference / Ruling on Preliminary Objections

  1. 1 Whether the Taxation Reference was filed out of time
  2. 2 Whether the Applicant's affidavit contained argumentative matter contrary to procedural law

Ratio Decidendi

The Taxation Reference was filed beyond the statutory 21-day period without leave of court and without sufficient evidence to justify exclusion of time spent obtaining the ruling; therefore, the application must be dismissed as time-barred under section 3(1) of the Law of Limitation Act.

Court Disposition

Application dismissed with costs

Orders

  • Taxation Reference dismissed for being filed out of time
  • Applicant to pay costs