crdb bank ltd vs winland ngisanjata makule another 2012 tzhc 6 14 december 2012

crdb bank ltd vs winland ngisanjata makule another 2012 tzhc 6 14 december 2012

The bill of costs was filed outside the prescribed 60-day limitation period without leave of court, rendering the Taxing Officer's decision unlawful and subject to being quashed.

Citation
crdb bank ltd vs winland ngisanjata makule another 2012 tzhc 6 14 december 2012
Parties
Applicant: CRDB Bank Ltd; 1st Respondent: Winland Ngisanjataa Makule (suing as administrator of the Estate of Grace N. Makule who traded as Gracious Enterprises); 2nd Respondent: Comrade Auction Mart Company
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
14 December 2012
Procedural Posture
Miscellaneous Civil Cause (objection to Taxation of Costs) / Ruling on Application to Quash Taxing Officer's Decision and Stay Execution
Outcome
Application allowed. Decision of the Taxing Officer quashed.
Legal Topics
Taxation of Costs, Limitation Periods, Jurisdiction
Source Language
English
Civil Procedure Limitation Law Taxation of Costs Limitation Periods Jurisdiction

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Parties

CRDB Bank Ltd

Applicant

Winland Ngisanjataa Makule (suing as administrator of the Estate of Grace N. Makule who traded as Gracious Enterprises)

1st Respondent

Comrade Auction Mart Company

2nd Respondent

Procedural Posture

Miscellaneous Civil Cause (objection to Taxation of Costs) / Ruling on Application to Quash Taxing Officer's Decision and Stay Execution

Legal Issues

  1. 1 Whether the bill of costs was filed within the prescribed limitation period
  2. 2 Whether the Taxing Officer's decision was lawful given the alleged procedural irregularities

Ratio Decidendi

The bill of costs was filed outside the prescribed 60-day limitation period without leave of court, rendering the Taxing Officer's decision unlawful and subject to being quashed.

Court Disposition

Application allowed. Decision of the Taxing Officer quashed.

Orders

  • Decision of the Taxing Officer, Kinondoni District Court in Civil Case No. 219 of 2001 dated 31 July 2012 is quashed.
  • Applicant CRDB Bank is awarded costs of this application.