MOGAS T LTD VS PANONE AND CO

MOGAS T LTD VS PANONE AND CO

The execution application is incompetent because it is accompanied by a defective Certificate of Taxation, which is at variance with the Ruling from which it emanates, and thus cannot be executed.

Citation
MOGAS T LTD VS PANONE AND CO
Parties
Decree Holder: MOGAS TANZANIA LIMITED; Judgment Debtor: PANONE AND COMPANY LIMITED
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2022
Procedural Posture
Execution Application / Ruling on Competence of Execution Application
Outcome
application struck out
Legal Topics
Execution of Decree, Taxation of Costs, Defective Certificate of Taxation
Source Language
English
Civil Procedure Commercial Law Execution of Decree Taxation of Costs Defective Certificate of Taxation

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Parties

MOGAS TANZANIA LIMITED

Decree Holder

PANONE AND COMPANY LIMITED

Judgment Debtor

Procedural Posture

Execution Application / Ruling on Competence of Execution Application

Legal Issues

  1. 1 Whether the execution application is competent where the attached Certificate of Taxation is defective and at variance with the Ruling from which it emanates.

Ratio Decidendi

The execution application is incompetent because it is accompanied by a defective Certificate of Taxation, which is at variance with the Ruling from which it emanates, and thus cannot be executed.

Court Disposition

application struck out

Orders

  • The application for execution is struck out for being incompetent as it is accompanied by a defective Certificate of Taxation.
  • No order as to costs.