elizabeth temu vs felix kitipo temu 3 others 2023 tzhc 23499 15 december 2023

elizabeth temu vs felix kitipo temu 3 others 2023 tzhc 23499 15 december 2023

Applicant failed to account for each day of delay and the alleged illegality did not meet the threshold for extension of time; therefore, the application for extension of time is dismissed.

Citation
elizabeth temu vs felix kitipo temu 3 others 2023 tzhc 23499 15 december 2023
Parties
Applicant: Elizabeth Temu; 1st Respondent: Felix Kitipo Temu; 2nd Respondent: Magdalena Marco Temu; 3rd Respondent: Robert Marco Temu; 4th Respondent: Caesa Marco Temu
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
15 December 2023
Procedural Posture
Miscellaneous Civil Application / Ruling on Application for Extension of Time
Outcome
Application dismissed
Legal Topics
Extension of Time, Bill of Costs, Reference Against Taxing Officer's Decision
Source Language
English
Civil Procedure Extension of Time Bill of Costs Reference Against Taxing Officer's Decision

Case Brief

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Parties

Elizabeth Temu

Applicant

Felix Kitipo Temu

1st Respondent

Magdalena Marco Temu

2nd Respondent

Robert Marco Temu

3rd Respondent

Caesa Marco Temu

4th Respondent

Procedural Posture

Miscellaneous Civil Application / Ruling on Application for Extension of Time

Legal Issues

  1. 1 Whether sufficient cause exists to extend time for filing reference against Taxing Officer's decision
  2. 2 Whether alleged illegality of Taxing Officer's decision justifies extension of time

Ratio Decidendi

Applicant failed to account for each day of delay and the alleged illegality did not meet the threshold for extension of time; therefore, the application for extension of time is dismissed.

Court Disposition

Application dismissed

Orders

  • No order as to costs