edmund ngeni vs mjanja nagagwa 2021 tzhc 6431 22 september 2021

edmund ngeni vs mjanja nagagwa 2021 tzhc 6431 22 september 2021

Taxing Officer erred by applying item 8 of the 9th schedule for instruction fees in an unliquidated claim; correct provision is item (j) of the 11th schedule, limiting instruction fees to Tshs. 1,000,000/=. EFD receipts are not required for taxation of bill of costs.

Citation
edmund ngeni vs mjanja nagagwa 2021 tzhc 6431 22 september 2021
Parties
Applicant/judgment Debtor: Edmund Ngeni; Respondent/decree Holder: Mjanja Nagagwa
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
22 September 2021
Procedural Posture
Taxation Civil Reference / Ruling
Outcome
reference allowed; taxed amount reduced
Legal Topics
Bill of Costs, Advocates Remuneration, Taxing Officer's Discretion, EFD Receipts
Source Language
English
Civil Procedure Taxation Bill of Costs Advocates Remuneration Taxing Officer's Discretion EFD Receipts

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Parties

Edmund Ngeni

Applicant/judgment Debtor

Mjanja Nagagwa

Respondent/decree Holder

Procedural Posture

Taxation Civil Reference / Ruling

Legal Issues

  1. 1 legality and fairness of taxation by Taxing Officer
  2. 2 applicability of EFD receipts in bill of costs
  3. 3 correct schedule for instruction fees

Ratio Decidendi

Taxing Officer erred by applying item 8 of the 9th schedule for instruction fees in an unliquidated claim; correct provision is item (j) of the 11th schedule, limiting instruction fees to Tshs. 1,000,000/=. EFD receipts are not required for taxation of bill of costs.

Court Disposition

reference allowed; taxed amount reduced

Orders

  • Taxed amount of Tshs. 19,190,500/= quashed and set aside
  • Instruction fees substituted with Tshs. 1,000,000/=