islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2010 tzhccomd 34 24 september 2010

islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2010 tzhccomd 34 24 september 2010

The application was dismissed because the applicant failed to abide by the prior court order granting extension of time and did not provide sufficient reasons for further delay. The application was filed almost a year after the extension was granted, exceeding the permissible period, and the applicant improperly combined applications for extension and leave. The court found no justification for the delay and held the application to be out of time.

Citation
islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2010 tzhccomd 34 24 september 2010
Parties
Applicant: Islam Saleh Nahdi Limited; 1st Respondent: The Commissioner General Tanzania Revenue Authority; 2nd Respondent: The Commissioner for Customs & Excise; 3rd Respondent: The Attorney General
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
24 September 2010
Procedural Posture
Miscellaneous Civil Cause / Ruling on Preliminary Objection to Application for Leave to Apply for Prerogative Orders Out of Time
Outcome
Application dismissed with costs
Legal Topics
Extension of Time, Prerogative Orders, Limitation Period, Judicial Review
Source Language
English
Administrative Law Civil Procedure Extension of Time Prerogative Orders Limitation Period Judicial Review

Case Brief

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Parties

Islam Saleh Nahdi Limited

Applicant

The Commissioner General Tanzania Revenue Authority

1st Respondent

The Commissioner for Customs & Excise

2nd Respondent

The Attorney General

3rd Respondent

Procedural Posture

Miscellaneous Civil Cause / Ruling on Preliminary Objection to Application for Leave to Apply for Prerogative Orders Out of Time

Legal Issues

  1. 1 Whether the application for leave to apply for prerogative orders was filed within the prescribed limitation period
  2. 2 Whether the applicant provided sufficient reason for delay in filing the application for leave

Ratio Decidendi

The application was dismissed because the applicant failed to abide by the prior court order granting extension of time and did not provide sufficient reasons for further delay. The application was filed almost a year after the extension was granted, exceeding the permissible period, and the applicant improperly combined applications for extension and leave. The court found no justification for the delay and held the application to be out of time.

Court Disposition

Application dismissed with costs

Orders

  • The application is dismissed with costs.