ARNOLRD BENJAMIN LEMA VS T REVENUE AUTHORITY MISC

ARNOLRD BENJAMIN LEMA VS T REVENUE AUTHORITY MISC

The application seeks removal of a charge created by TRA over property for recovery of unpaid tax, which is a dispute arising from administration of tax law. Such disputes fall within the exclusive jurisdiction of the Tax Revenue Appeals Board, not the High Court. The High Court lacks jurisdiction to entertain the...

Source-derived case information.

Citation
ARNOLRD BENJAMIN LEMA VS T REVENUE AUTHORITY MISC
Parties
Applicant: Arnolrd Benjamin Lema; 1st Respondent: Tanzania Revenue Authority; 2nd Respondent: National Bank of Commerce Limited; 3rd Respondent: Fosters Auctioneers and General Traders
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2024
Procedural Posture
Miscellaneous Commercial Application / Ruling on Preliminary Objection
Outcome
Application struck out for want of jurisdiction
Legal Topics
Jurisdiction, Tax Disputes, Creation of Charge Over Property, Execution of Decree
Source Language
english
Tax Law Civil Procedure Jurisdiction Tax Disputes Creation of Charge Over Property Execution of Decree

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Summary, issues, holding and outcome

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Parties

Arnolrd Benjamin Lema

Applicant

Tanzania Revenue Authority

1st Respondent

National Bank of Commerce Limited

2nd Respondent

Fosters Auctioneers and General Traders

3rd Respondent

Procedural Posture

Miscellaneous Commercial Application / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether the High Court (Commercial Division) has jurisdiction to entertain an application challenging a charge created by TRA over property sold in execution of a decree
  2. 2 Whether the matter constitutes a tax dispute to be determined by the Tax Revenue Appeals Board (TRAB)

Ratio Decidendi

The application seeks removal of a charge created by TRA over property for recovery of unpaid tax, which is a dispute arising from administration of tax law. Such disputes fall within the exclusive jurisdiction of the Tax Revenue Appeals Board, not the High Court. The High Court lacks jurisdiction to entertain the application.

Court Disposition

Application struck out for want of jurisdiction

Orders

  • Application is struck out
  • Each party to bear its own costs