bg international limited vs commissioner general tra 2018 tzca 436 12 june 2018

bg international limited vs commissioner general tra 2018 tzca 436 12 june 2018

The applicant failed to request the exhibits within the thirty-day period prescribed by Rule 90(1) of the Court of Appeal Rules, 2009, and did not seek extension of time for such request. Therefore, no sufficient cause was advanced for extension of time to file a supplementary record of appeal.

Citation
bg international limited vs commissioner general tra 2018 tzca 436 12 june 2018
Parties
Applicant: BG International Limited; Respondent: Commissioner General (TRA)
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
12 June 2018
Procedural Posture
Civil Application / Ruling on Application for Extension of Time to File Supplementary Record of Appeal
Outcome
Application dismissed with costs.
Legal Topics
Extension of Time, Appeals, Record of Appeal Requirements
Source Language
English
Tax Law Civil Procedure Extension of Time Appeals Record of Appeal Requirements

Case Brief

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Parties

BG International Limited

Applicant

Commissioner General (TRA)

Respondent

Procedural Posture

Civil Application / Ruling on Application for Extension of Time to File Supplementary Record of Appeal

Legal Issues

  1. 1 Whether sufficient cause was advanced for extension of time to file supplementary record of appeal including missing exhibits

Ratio Decidendi

The applicant failed to request the exhibits within the thirty-day period prescribed by Rule 90(1) of the Court of Appeal Rules, 2009, and did not seek extension of time for such request. Therefore, no sufficient cause was advanced for extension of time to file a supplementary record of appeal.

Court Disposition

Application dismissed with costs.

Orders

  • Application for extension of time dismissed
  • Applicant to pay costs