islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2009 tzhccomd 18 14 december 2009

islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2009 tzhccomd 18 14 december 2009

The application was fatally defective for being prematurely before the court as the applicant failed to first obtain leave to apply for prerogative orders, a mandatory substantive requirement under the law. The court cannot disregard such a requirement under the guise of avoiding procedural technicalities.

Citation
islam saleh nahdi ltd vs the commissioner general t revenue authority 2 others 2009 tzhccomd 18 14 december 2009
Parties
Applicant: Islam Saleh Nahdi Ltd; 1st Respondent: Commissioner General, Tanzania Revenue Authority; 2nd Respondent: Commissioner for Customs and Excise; 3rd Respondent: Attorney General
Court
TZHCCOMD
Jurisdiction
Tanzania
Judgment Date
14 December 2009
Procedural Posture
Application for Prerogative Orders (certiorari, Mandamus, Prohibition) / Ruling on Preliminary Objection
Outcome
application struck out with costs
Legal Topics
Prerogative Orders, Leave to Apply for Judicial Review, Procedural Requirements, Jurisdiction, Alternative Remedies
Source Language
English
Administrative Law Civil Procedure Tax Law Prerogative Orders Leave to Apply for Judicial Review Procedural Requirements Jurisdiction Alternative Remedies

Case Brief

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Parties

Islam Saleh Nahdi Ltd

Applicant

Commissioner General, Tanzania Revenue Authority

1st Respondent

Commissioner for Customs and Excise

2nd Respondent

Attorney General

3rd Respondent

Procedural Posture

Application for Prerogative Orders (certiorari, Mandamus, Prohibition) / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether the application is fatally defective for being prematurely before the court
  2. 2 Whether the applicant complied with the requirement to seek leave before applying for prerogative orders
  3. 3 Whether procedural requirements for prerogative orders are substantive or mere technicalities

Ratio Decidendi

The application was fatally defective for being prematurely before the court as the applicant failed to first obtain leave to apply for prerogative orders, a mandatory substantive requirement under the law. The court cannot disregard such a requirement under the guise of avoiding procedural technicalities.

Court Disposition

application struck out with costs

Orders

  • The preliminary objection is upheld.
  • The application is struck out with costs.