gasper joseph luanda vs commissioner genera tra 2023 tzca 17403 12 july 2023

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

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Parties

Gasper Joseph Luanda

Applicant

Commissioner General-TRA

Respondent

Procedural Posture

Civil Application for Revision / Ruling on Preliminary Objection

  1. 1 Whether revision is competent where right of appeal exists
  2. 2 Whether the applicant exhausted available remedies before invoking revisional jurisdiction
  3. 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.