commissiner general tra vs mabangu mining limited 2016 tzca 761 23 february 2016

commissiner general tra vs mabangu mining limited 2016 tzca 761 23 february 2016

The appeal is incompetent because the decree in the record was not signed and certified by all tribunal members as required by the interpretation of Rule 21.

Citation
commissiner general tra vs mabangu mining limited 2016 tzca 761 23 february 2016
Parties
Appellant: Commissioner General (TRA); Respondent: Mabangu Mining Limited
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
23 February 2016
Procedural Posture
Civil Appeal / Order on Preliminary Objection
Outcome
appeal struck out
Legal Topics
Defective Decree, Appeal Competence, Interpretation of Tribunal Rules
Source Language
English
Tax Law Civil Procedure Defective Decree Appeal Competence Interpretation of Tribunal Rules

Case Brief

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Parties

Commissioner General (TRA)

Appellant

Mabangu Mining Limited

Respondent

Procedural Posture

Civil Appeal / Order on Preliminary Objection

Legal Issues

  1. 1 Whether an unsigned and uncertified decree renders the appeal incompetent under Rule 21 of the Tax Revenue Appeals Tribunal Rules GN 56 of 2001

Ratio Decidendi

The appeal is incompetent because the decree in the record was not signed and certified by all tribunal members as required by the interpretation of Rule 21.

Court Disposition

appeal struck out

Orders

  • The appeal is struck out for incompetence due to a defective decree.
  • No order as to costs.