business printers limited vs commissioner general of tanzania revenue authority and another 2021 tzhclandd 653 7 october 2021

business printers limited vs commissioner general of tanzania revenue authority and another 2021 tzhclandd 653 7 october 2021

The High Court (Land Division) lacks jurisdiction to entertain disputes of civil nature arising from the administration of revenue laws, as such jurisdiction is expressly ousted by section 7 of the Tax Revenue Appeals Act. The applicant's claim, whether framed as a rental dispute or otherwise, arises from the...

Source-derived case information.

Citation
business printers limited vs commissioner general of tanzania revenue authority and another 2021 tzhclandd 653 7 october 2021
Parties
Applicant: Business Printers Limited; 1st Respondent: Commissioner General of Tanzania Revenue Authority; 2nd Respondent: Attorney General
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
7 October 2021
Procedural Posture
Miscellaneous Land Application / Ruling on Preliminary Objection (jurisdiction)
Outcome
Application dismissed for want of jurisdiction
Legal Topics
Jurisdiction, Interim Injunctions, Revenue Laws, Distress Warrant, Mareva Injunction
Source Language
english
Civil Procedure Tax Law Land Law Jurisdiction Interim Injunctions Revenue Laws Distress Warrant Mareva Injunction

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Parties

Business Printers Limited

Applicant

Commissioner General of Tanzania Revenue Authority

1st Respondent

Attorney General

2nd Respondent

Procedural Posture

Miscellaneous Land Application / Ruling on Preliminary Objection (jurisdiction)

Legal Issues

  1. 1 Whether the High Court (Land Division) has jurisdiction to entertain an application arising from administration of revenue laws by the Tanzania Revenue Authority
  2. 2 Whether the applicant's claim is a tax dispute or a rental dispute

Ratio Decidendi

The High Court (Land Division) lacks jurisdiction to entertain disputes of civil nature arising from the administration of revenue laws, as such jurisdiction is expressly ousted by section 7 of the Tax Revenue Appeals Act. The applicant's claim, whether framed as a rental dispute or otherwise, arises from the exercise of powers under revenue laws by the Tanzania Revenue Authority, and must be brought before the Tax Revenue Board.

Court Disposition

Application dismissed for want of jurisdiction

Orders

  • Application dismissed with costs