EXPORT TRADING CO Vs

EXPORT TRADING CO Vs

The mandatory requirement under Order 55(1)(a) is to provide information on the dates of the event or action sought to be taxed, not strict adherence to the sequence of year, month, and date. Since the applicant provided the necessary information, the striking out of the bill of costs was unjustified.

Citation
EXPORT TRADING CO Vs
Parties
Applicant: Export Trading Company; 1st Respondent: Tandahimba Newala Cooperative Union Ltd; 2nd Respondent: Tandahimba Quality Control System Ltd
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
1 January 2023
Procedural Posture
Civil Reference / Ruling on Reference Against Taxing Officer's Order
Outcome
Application granted
Legal Topics
Bill of Costs Format, Interpretation of Procedural Rules, Deviation From Prescribed Forms, Overriding Objective Principle
Source Language
English
Civil Procedure Costs and Taxation Bill of Costs Format Interpretation of Procedural Rules Deviation From Prescribed Forms Overriding Objective Principle

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Parties

Export Trading Company

Applicant

Tandahimba Newala Cooperative Union Ltd

1st Respondent

Tandahimba Quality Control System Ltd

2nd Respondent

Procedural Posture

Civil Reference / Ruling on Reference Against Taxing Officer's Order

Legal Issues

  1. 1 Whether the taxing officer was justified in striking out the applicant’s bill of costs for non-compliance with Order 55(1)(a) of the Advocates Remuneration Order, 2015

Ratio Decidendi

The mandatory requirement under Order 55(1)(a) is to provide information on the dates of the event or action sought to be taxed, not strict adherence to the sequence of year, month, and date. Since the applicant provided the necessary information, the striking out of the bill of costs was unjustified.

Court Disposition

Application granted

Orders

  • Ruling and orders in Taxation Cause No. 1 of 2023 dated 30th May 2023 revised, quashed, and set aside
  • Record remitted for hearing on merits before another competent taxing officer