20150611 TZCA Dar es Salaam

- • -·-·, l . --- :- -··------·~,...,-~, ---~-----{CORAM-:~UANDAcl.A.,-MlASIRI,J.A.;--And..M.MlLLArJ.. A)_--=-:-~-- .. ·--!- -·- . CIViLAPPEAL.Noli:oF2009 _ -: - -· · --- . . - ---~~~--~~-0-M~lSI.Q~J;J~uENERAfjTRJ!)~.! .......... .!..·.-:,:-: ... !. APPEtl:AflT~---~-___,_ __ ~--~! •••••••••••• . ·I • - . -------- - VERSUS· --- -~--- ~ -- . -- --·---·-=-· - - ----- - - _...,____ ·I· _:-:___ ---- -- -- --t--_,- - -- --"- :· .• .. -·- --· - ----~........__- ------ .. 'ARCHI~.Et.~GO-lNVESTM'ENT-tIMITED .~.-;;·.~ .. ~.:.-;;:;~ ............. RES-PONDE-NT-··· --.-- - --. - -. ..- -- .... -·-----··-- - ---- .·' ·-· -+-{- -- ... -_-.-. -. ·i·--I~---·~----- --- -- - · - - - - . -➔---- ;---- -· --- - ---- __ _;__.::......:...~-{Appeai-::from::the=deuision="of::c'fax=Revenue::A1>peals...,.T--ribunal=--=~-.,"'=-=:::=.=-..:.....-:,__.__ _ ·-------- -- -- -- - - . . . . . . -- . at Dar es sal~'~mf'·----- .- . -- -~..l. . (H.K. Senkoro - Vice Chairman) 1\ - dated the 21 st day of September, 2007 . in · :I' --~---- --- - Misc. Civil Application No. 14 of I . 2007 --------------- :1 ORDER OF THE: COURT-·----- MMILLA, J.A.: \ ' ,I .. ___ ,.~.~- --:-,-•·when·this• appeal··was ~called··-for"~hearing-;-·Mr:-~Noah,.~ito/--learne~"-·"· - .. :,~.cc L . ---·····----··--··-·--·------,- . - - - -----------------:_.L. advocate appeared for the appellant, butte respondent Company had no i--·- I one to represent it on account that they were not served. I~ ~ .{ '-,. ·,-'---,.,.,.::,,-... As to the way forward, Mr. Tit~ informed the tourt that upon . I · 1 - ' ,.. ·- discovery that the order of the Tribunal which is the bas:is of appeal. was J - .1 not signed by all t~e members as required by R~le 171 (3) of the ~ax Revenue Appeals Tribunal Rules, 2001, he was asking the Court to strike out the appeal. t On our part, we are satisfied that• indeed, the saia order was not - -.. . . . si§fleEf-13y-aH-t:f-le-fnem-13er-s-'-ef--t-he-T-r~i31.:JHalLc1s-G0Rt-emi3lat-e1..t)y-Rt1-l@-l-7-E3➔ I .... - ·- --- -· ···--·•·-- ·--...--·--·---------··--- . - --""-.,.... ~-' ! --~-----··--·· ·-,- - . . - ~ - - - - - -.. --- ------·---·-·-·----·----·~·----,·i------- . _-- ·---•-'···---------~-----:-- . - ' -------------~•-· ........,_____ . .. . -==-;·_--=:::~-2==f~. . "" =-~-=-=- -;;;;_==--;;;;.::::::-.:...==~~-·:---··=--=···_---~--_-=--~--~·-__ =;; ___ -==---•::::::· = ___ __~ :c.:~-~=:~c::..::;;_=.-•~-";...=,_:::::!::r:=-= =.~~::;:::,:~c.:c.. =-~=-·=-:·:·-~·:::::~~:·st.:.. --~-- .... : .. ..• _.,.,,~,-=--·- - - - - - - - - ~ - - - ~ -~--- . .a..L·- - - - - ~ - - ,.......- ~ - - - -------. I . L .__ _ - - -- ··:'-.- - ' - - - - - - - - , --- ·-• - --f+-1- ~ - ~ - -.............~ - ------ _ .. -· . . - --- ~~:=--~ - ._ ~ ~_o[lJie.5a.icLRuJ_es:;~S.~$ucb,~tbe::a;~_~al~s:::idto.iJJp_e.tent.~Qn I we strike outthe"-ap12·eal as-prayed-with-no-order asto-costs-.- - t13.e-basis.:tf3ereof., : -·· · - ~ __ ---------~o--A-~-roarD~~;SSAL•1tt11~A1'1 day of J-~n~, ~l:i~ -· - - - - - - - - - .. . . - i . . .. --- -!----+-----· - -B.M.=~WANlDA,-'---------+- -~- -- -- ___ - - I . ---- .. - - - - - - - - -JUSTICE ·OF-THE1AP·P-EA[ I ... ····-_- _____-__ --._. _-_--.h-:-_·_·---!-•l--______________ S. -M:IA51R·I -- J JUSTICE OF THEIAPPEAL B.M~K~MIL- lUSTICE OF THE!APPEAL I certify that this is a true co y oftll!-original. .• -- -.-.. ···:.-:-c·: ..- ·- -------"--~--- - s-s-r- . ·-i=-=z....-_,_... ---- ·nEP- ISTRAR ___,__________ _ I COU A:P.PEAL I ; j I . --- ---- ________ __________,_ _______ _______,____- --- . - -----------. ------- - - - - - - - c - ~ - ---=-=-=--=~- I -----~---4- - - - - - - - - - - - - - - - - - ;_____;__,.J_ ,' . '1----- - - - - .,. . ____·-~-,.'~•"-""-l=..-•·~4·4 ...., .---=-~-s.-~~~~~~~~~~~:E -~·=··-~•-_-_-_ _ _ _ .. _.._.....--_-_ _ _-_-_-_______ ~~- ··~~:..... I---- - - -- ~,.. _ _,_,._ - -- -·- 1 _----, .. --- _;_.~_-'-~- ' ~---~·----_ ; - . ~ - -- - -- ~- =4 i.