cosmos properties ltd vs shangai mitsu elevetor co ltd 2022 tzhccomd 212 29 july 2022

cosmos properties ltd vs shangai mitsu elevetor co ltd 2022 tzhccomd 212 29 july 2022

The Bill of Costs in Taxation Cause No. 12 of 2016 was filed beyond the 60-day limitation period without an order for extension of time, rendering the proceedings and orders based on it null and void. The issue of limitation, being a point of law, can be raised at any stage, including at the reference application.

Citation
cosmos properties ltd vs shangai mitsu elevetor co ltd 2022 tzhccomd 212 29 july 2022
Parties
Applicant: Cosmos Properties Ltd; 1st Respondent: Shanghai Mitsu Elevator Co. Ltd; 2nd Respondent: S.E (East African) Co. Ltd
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
29 July 2022
Procedural Posture
Commercial Reference / Ruling on Reference Application Arising From Taxation Cause
Outcome
Reference application granted
Legal Topics
Taxation of Costs, Limitation of Actions, Jurisdiction, Court Fees
Source Language
English
Civil Procedure Commercial Law Taxation of Costs Limitation of Actions Jurisdiction Court Fees

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Parties

Cosmos Properties Ltd

Applicant

Shanghai Mitsu Elevator Co. Ltd

1st Respondent

S.E (East African) Co. Ltd

2nd Respondent

Procedural Posture

Commercial Reference / Ruling on Reference Application Arising From Taxation Cause

Legal Issues

  1. 1 Whether Taxation Cause No. 12 of 2016 was filed out of time
  2. 2 Whether the issue of limitation can be raised at the reference stage
  3. 3 Whether the ruling and orders made by the Taxing Officer should be quashed and set aside

Ratio Decidendi

The Bill of Costs in Taxation Cause No. 12 of 2016 was filed beyond the 60-day limitation period without an order for extension of time, rendering the proceedings and orders based on it null and void. The issue of limitation, being a point of law, can be raised at any stage, including at the reference application.

Court Disposition

Reference application granted

Orders

  • Taxation Cause No. 12 of 2016 and its ruling are quashed and nullified
  • All accompanying orders are set aside