20160322 TZCA Dar es Salaam 1
The appeal is incompetent due to failure to include the decree from the Tax Appeals Board and the certificate that a point of law is involved in the record of appeal, as mandated by statute and rules.
- Citation
- 20160322 TZCA Dar es Salaam 1
- Parties
- Appellant: G. S. Contractors Limited; Respondent: Commissioner General (TRA)
- Court
- TZCA
- Jurisdiction
- Tanzania
- Judgment Date
- 22 March 2016
- Procedural Posture
- Civil Appeal / Preliminary Objection Ruling
- Outcome
- appeal struck out
- Legal Topics
- Appeals, Record of Appeal, Preliminary Objection
- Source Language
- English
Case Brief
Summary, issues, holding and outcome
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Parties
G. S. Contractors Limited
Appellant
Commissioner General (TRA)
Respondent
Procedural Posture
Civil Appeal / Preliminary Objection Ruling
Legal Issues
- 1 Whether the appeal is competent in absence of the decree from the Tax Appeals Board and certificate that a point of law is involved
Ratio Decidendi
The appeal is incompetent due to failure to include the decree from the Tax Appeals Board and the certificate that a point of law is involved in the record of appeal, as mandated by statute and rules.
Court Disposition
appeal struck out
Orders
- Each party to bear own costs
Full Case Text
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