commissioner general tra vs pan african energy t limited 2018 tzca 457 5 february 2018

commissioner general tra vs pan african energy t limited 2018 tzca 457 5 february 2018

Failure to indicate in the jurat of attestation whether the deponent was personally known to the attesting officer or identified by a known person is a fatal defect under Section 10 of the Oaths and Statutory Declarations Act, rendering the affidavit invalid and the application incompetent.

Citation
commissioner general tra vs pan african energy t limited 2018 tzca 457 5 february 2018
Parties
Applicant: Commissioner General (TRA); Respondent: Pan African Energy (T) Limited
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
5 February 2018
Procedural Posture
Civil Application / Ruling on Preliminary Objection and Competency of Application
Outcome
Application struck out as incompetent
Legal Topics
Affidavit Validity, Attestation Requirements, Extension of Time, Review Applications, Procedural Compliance
Source Language
English
Civil Procedure Affidavit Validity Attestation Requirements Extension of Time Review Applications Procedural Compliance

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Parties

Commissioner General (TRA)

Applicant

Pan African Energy (T) Limited

Respondent

Procedural Posture

Civil Application / Ruling on Preliminary Objection and Competency of Application

Legal Issues

  1. 1 Whether failure to indicate in the jurat of attestation that the deponent was known to the attesting officer or identified by a known person renders the affidavit fatally defective
  2. 2 Whether the application is incompetent for want of a valid supporting affidavit

Ratio Decidendi

Failure to indicate in the jurat of attestation whether the deponent was personally known to the attesting officer or identified by a known person is a fatal defect under Section 10 of the Oaths and Statutory Declarations Act, rendering the affidavit invalid and the application incompetent.

Court Disposition

Application struck out as incompetent

Orders

  • Application struck out
  • Each party to bear its own costs