20140214 TZCA Dar es Salaam

20140214 TZCA Dar es Salaam

The Court of Appeal lacks jurisdiction to entertain an application for extension of time to file a notice of appeal where the applicant has not first applied to the Tax Revenue Appeals Tribunal as required by law.

Citation
20140214 TZCA Dar es Salaam
Parties
Applicant: Commissioner General (TRA); Respondent: Samson Ng'walida
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
14 February 2014
Procedural Posture
Civil Application / Ruling on Preliminary Objection
Outcome
application struck out
Legal Topics
Jurisdiction, Extension of Time, Appeals From Tribunals
Source Language
English
Tax Law Civil Procedure Appellate Procedure Jurisdiction Extension of Time Appeals From Tribunals

Case Brief

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Parties

Commissioner General (TRA)

Applicant

Samson Ng'walida

Respondent

Procedural Posture

Civil Application / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether the Court of Appeal has jurisdiction to entertain an application for extension of time before the applicant has applied to the Tax Revenue Appeals Tribunal
  2. 2 Whether the application is competent before the Court of Appeal

Ratio Decidendi

The Court of Appeal lacks jurisdiction to entertain an application for extension of time to file a notice of appeal where the applicant has not first applied to the Tax Revenue Appeals Tribunal as required by law.

Court Disposition

application struck out

Orders

  • The application is struck out for being incompetently before the Court.
  • Each party shall bear own costs.