gasper joseph luanda vs commissioner genera tra 2023 tzca 17403 12 july 2023
Where a party has a right of appeal, the Court's revisional jurisdiction cannot be properly invoked; revision and appeal are not alternatives, and all appellate remedies must be exhausted before seeking revision.
- Citation
- gasper joseph luanda vs commissioner genera tra 2023 tzca 17403 12 july 2023
- Parties
- Applicant: Gasper Joseph Luanda; Respondent: Commissioner General-TRA
- Court
- TZCA
- Jurisdiction
- Tanzania
- Judgment Date
- 12 July 2023
- Procedural Posture
- Civil Application for Revision / Ruling on Preliminary Objection
- Outcome
- Application struck out for being misconceived and incompetent.
- Legal Topics
- Revision Vs. Appeal, Jurisdiction, Exhaustion of Remedies, Labour Disputes
- Source Language
- English
Case Brief
Summary, issues, holding and outcome
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Parties
Gasper Joseph Luanda
Applicant
Commissioner General-TRA
Respondent
Procedural Posture
Civil Application for Revision / Ruling on Preliminary Objection
Legal Issues
- 1 Whether revision is competent where right of appeal exists
- 2 Whether the applicant exhausted available remedies before invoking revisional jurisdiction
- 3 Whether simultaneous pursuit of appeal and revision is permissible
Ratio Decidendi
Where a party has a right of appeal, the Court's revisional jurisdiction cannot be properly invoked; revision and appeal are not alternatives, and all appellate remedies must be exhausted before seeking revision.
Court Disposition
Application struck out for being misconceived and incompetent.
Orders
- Application struck out.
- No order as to costs.
Full Case Text
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