biharamulo district council and another v jespan company ltd 2023 tzhc 23343 8 december 2023

The plaintiffs proved on a balance of probabilities that the defendant was contractually obligated to pay a 3% service levy on tobacco purchased, paid only part of it, and left an outstanding balance. The evidence and exhibits established the defendant's liability for the unpaid amount.

Citation: biharamulo district council and another v jespan company ltd 2023 tzhc 23343 8 december 2023
Parties: Plaintiff: Biharamulo District Council; Plaintiff: The Attorney General; Defendant: Jespan Company Ltd
Court: TZHC
Jurisdiction: Tanzania
Judgment Date: 8 December 2023
Procedural Posture: Civil / Ex Parte Judgment
Outcome: judgment for the plaintiffs
Legal Topics: Service Levy, Outstanding Payments, Burden of Proof, Ex Parte Proceedings
Source Language: English

Civil Procedure Local Government Law Contract Law Service Levy Outstanding Payments Burden of Proof Ex Parte Proceedings

Case Brief

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Parties

Biharamulo District Council

Plaintiff

The Attorney General

Plaintiff

Jespan Company Ltd

Defendant

Procedural Posture

Civil / Ex Parte Judgment

Legal Issues

1 Whether the defendant is liable to pay the outstanding service levy to the 1st plaintiff
2 Whether the plaintiffs have proved their claim to the required standard

Ratio Decidendi

Court Disposition

judgment for the plaintiffs

Orders

Defendant to pay the 1st plaintiff an outstanding service levy of Tshs. 2,700,000/=
Defendant to pay interest on the decretal sum from the date of judgment until payment in full