crdb bank plc vs starpeco limited another 2023 tzhccomd 73 17 march 2023

crdb bank plc vs starpeco limited another 2023 tzhccomd 73 17 march 2023

The Taxing Officer’s award of TZS 15,000,000 as instruction fees was excessive given the case ended at the first pre-trial conference with limited court appearances and no trial. While preparation at the outset is significant, the principle that instruction fees should lessen as the matter is shortened was not...

Source-derived case information.

Citation
crdb bank plc vs starpeco limited another 2023 tzhccomd 73 17 march 2023
Parties
Applicant: CRDB Bank PLC; 1st Respondent: Starpeco Limited; 2nd Respondent: Gratian B Nsekanabo
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
17 March 2023
Procedural Posture
Taxation Reference / Ruling on Reference Against Taxing Officer's Decision
Outcome
Reference allowed in part
Legal Topics
Taxation of Costs, Instruction Fees, Judicial Discretion, Principles of Awarding Costs
Source Language
english
Civil Procedure Costs and Taxation Taxation of Costs Instruction Fees Judicial Discretion Principles of Awarding Costs

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Parties

CRDB Bank PLC

Applicant

Starpeco Limited

1st Respondent

Gratian B Nsekanabo

2nd Respondent

Procedural Posture

Taxation Reference / Ruling on Reference Against Taxing Officer's Decision

Legal Issues

  1. 1 Whether the Taxing Officer exercised discretion injudiciously or incorrectly in awarding instruction fees
  2. 2 Whether the awarded instruction fees were excessive given the stage at which the main suit ended

Ratio Decidendi

The Taxing Officer’s award of TZS 15,000,000 as instruction fees was excessive given the case ended at the first pre-trial conference with limited court appearances and no trial. While preparation at the outset is significant, the principle that instruction fees should lessen as the matter is shortened was not properly applied. The appropriate and reasonable instruction fee in the circumstances is TZS 10,000,000.

Court Disposition

Reference allowed in part

Orders

  • The decision of the Taxing Officer awarding TZS 15,000,000 as instruction fees is quashed and set aside.
  • TZS 10,000,000 is substituted as the instruction fee.