CATHERINE HENRY MALILA VS CAPITAL RADIO AND OTHERS CIVIL REFERENCE NO

CATHERINE HENRY MALILA VS CAPITAL RADIO AND OTHERS CIVIL REFERENCE NO

Section 19 of the Law of Limitation Act applies to Taxation Causes where the institution of the proceeding requires attachment of a judgment or decree, thus the time spent obtaining such documents must be excluded from the limitation period. The applicant filed the bill of costs within time.

Citation
CATHERINE HENRY MALILA VS CAPITAL RADIO AND OTHERS CIVIL REFERENCE NO
Parties
Applicant: Catherine Henry Malila; 1st Respondent: Capital Radio; 2nd Respondent: Sofia Rajab; 3rd Respondent: Industrial Production Promotions (IPP Media Limited); 4th Respondent: Wilbert Deogratius Masona
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2024
Procedural Posture
Civil Reference / Ruling on Reference From Taxing Officer's Decision
Outcome
Reference allowed; ruling and dismissal order of the Taxing Officer quashed and set aside.
Legal Topics
Limitation of Actions, Exclusion of Time, Taxation of Costs, Interpretation of Section 19 Law of Limitation Act
Source Language
English
Civil Procedure Costs and Taxation Limitation of Actions Exclusion of Time Taxation of Costs Interpretation of Section 19 Law of Limitation Act

Case Brief

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Parties

Catherine Henry Malila

Applicant

Capital Radio

1st Respondent

Sofia Rajab

2nd Respondent

Industrial Production Promotions (IPP Media Limited)

3rd Respondent

Wilbert Deogratius Masona

4th Respondent

Procedural Posture

Civil Reference / Ruling on Reference From Taxing Officer's Decision

Legal Issues

  1. 1 Whether the Taxing Officer erred in dismissing Taxation Cause No. 48 of 2023 as time-barred
  2. 2 Whether section 19 of the Law of Limitation Act applies to Taxation Causes for exclusion of time spent obtaining judgment and decree

Ratio Decidendi

Section 19 of the Law of Limitation Act applies to Taxation Causes where the institution of the proceeding requires attachment of a judgment or decree, thus the time spent obtaining such documents must be excluded from the limitation period. The applicant filed the bill of costs within time.

Court Disposition

Reference allowed; ruling and dismissal order of the Taxing Officer quashed and set aside.

Orders

  • Taxation Cause No. 48 of 2023 to be heard on merits before another Taxing Officer.
  • Each party to bear its own costs.