magezi v national medical stores application 9 of 2015 2016 eacj 121 30 june 2016

magezi v national medical stores application 9 of 2015 2016 eacj 121 30 june 2016

The applicant failed to provide sufficient reason or evidence for the delay in filing the taxation reference, as required by Rule 4 of the EACJ Rules and established jurisprudence. Mere statements without substantiating evidence do not meet the rigorous standard for extension of time. The applicant also failed to act diligently by not seeking assistance from other lawyers in the firm. Consequently, the application for extension and validation is denied.

Citation
magezi v national medical stores application 9 of 2015 2016 eacj 121 30 june 2016
Parties
Applicant: Godfrey Magezi; Respondent: National Medical Stores
Court
EACJ
Jurisdiction
Tanzania
Judgment Date
30 June 2016
Procedural Posture
Application (arising From Taxation Reference) / Ruling on Application for Extension of Time and Validation of Late Filing
Outcome
Application dismissed with costs to the Respondent. Taxation Reference No. 1 of 2015 struck out.
Legal Topics
Extension of Time, Taxation of Costs, Judicial Discretion, Sufficient Reason
Source Language
English

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Parties

Godfrey Magezi

Applicant

National Medical Stores

Respondent

Procedural Posture

Application (arising From Taxation Reference) / Ruling on Application for Extension of Time and Validation of Late Filing

  1. 1 Whether sufficient reason was shown to warrant extension of time for filing Taxation Reference No. 1 of 2015
  2. 2 Whether the late filing of the Taxation Reference should be validated

Ratio Decidendi

The applicant failed to provide sufficient reason or evidence for the delay in filing the taxation reference, as required by Rule 4 of the EACJ Rules and established jurisprudence. Mere statements without substantiating evidence do not meet the rigorous standard for extension of time. The applicant also failed to act diligently by not seeking assistance from other lawyers in the firm. Consequently, the application for extension and validation is denied.

Court Disposition

Application dismissed with costs to the Respondent. Taxation Reference No. 1 of 2015 struck out.

Orders

  • Prayer for extension of time for filing Taxation Reference No. 1 of 2015 is denied.
  • Prayer for validation of the late filing of Taxation Reference No. 1 of 2015 is denied.