summary Judg

THE JUDICIARY OF TANZANIA IN THE HIGH COURT OF UNITED REPUBLIC OF TANZANIA AT DAR ES SALAAM CIVIL CASE NO. 000002035 OF 2024 BAGAMOYO DISTRICT COUNCIL ..................................................................................... 1ST PLAINTIFF THE ATTORNEY GENERAL ..................................................................................................... 2ND PLAITIFF VERSUS THE REGISTERED TRUSTEES OF DEEPER LIFE CHRISTIAN MINISTRY .....................DEFENDANT JUDGMENT KIREKIANO, J, The plaintiffs instituted a civil suit under summary procedure against the defendant, claiming, among other things, for payment of TZS. 1,782,222.20 (one million, seven hundred, eight-two thousand, two hundred and twenty-two and twenty cents), being the outstanding service levy at the rate not exceeding 0.3% of the turnover for the consecutive three years from 2020/2021, 2021/2022, and 2022/2023. It is contended that the 1st plaintiff is vested with the statutory power of collecting revenue from various sources, including taxes, fees and service levies. Further, the defendant is obliged to submit the turnover report of her services for computation and pay a service levy at the rate of 0.3% of the turnover net of the value-added tax and excess duty. The defendant thus defaulted to do so for three consecutive years, from 2020/2021, 2021/2022, and 2022/2023. Due to that reason, the plaintiffs have filed a summary suit against the defendant, praying for the following reliefs. 1. That the defendant be ordered to remit Tanzania Shillings 1,782,222.20 (one million, seven hundred, eight- two thousand, two hundred and twenty-two and twenty cents), to the plaintiff instantly. 2. Interest of the decretal sum from the date of judgment till payment is made in full. 3. Any other relief as this Court may deem fit and just to grant. The defendant, upon service, applied for leave to defend the suit before Hon. Bwegoge, Judge. Upon hearing both parties, this Court dismissed the application for want of triable issues. Thus, this summary judgment. I have examined the plaint, which shows the total outstanding service levy is TZS. 1,782,222.20 (one million, seven hundred, eight-two thousand, two hundred and twenty-two and twenty cents), which means Tsh. 547,147.53 for the year 2020/2021, Tsh. 637,245.09 for the year 2021/2022 and Tsh. 597,829.58 for the year 2022/2023. Page. 1 As provided under Order XXXV Rule 2(2) of the Civil Procedure Code, where a summary suit is not defended, the allegations in the plaint are deemed to be admitted. See CRDB Bank Limited vs John Kagimbo Lwambagaza [2002] TLR117. Based on the preceding, I proceed to enter summary judgment in favour of the plaintiff as follows. 1. The defendant is to pay the 1st plaintiff TZS 1,782,222.20(one million, seven hundred, eight-two thousand, two hundred and twenty-two and twenty cents), the outstanding service levy for the years 2020/2021, 2021/2022, and 2022/2023. 2. Interest on the decretal sum at the court rate of 7% per annum from the date of Judgment until final payment. 3. Cost of this suit. Dated at DAR ES SALAAM this 21st of November 2024 . A. J KIREKIANO JUDGE OF THE HIGH COURT Page. 2