20170815 TZCA Dar es Salaam
The applicant failed to explain the thirty-day delay between obtaining certified exhibits and filing the application, thus did not show good cause for extension of time as required by law.
- Citation
- 20170815 TZCA Dar es Salaam
- Parties
- Applicant: Kari Bu Textile Mills Limited; Respondent: Commissioner General (TRA)
- Court
- TZCA
- Jurisdiction
- Tanzania
- Judgment Date
- 15 August 2017
- Procedural Posture
- Civil Application / Ruling on Application for Extension of Time
- Outcome
- Application dismissed
- Legal Topics
- Extension of Time, VAT Assessment, Appeals Procedure
- Source Language
- English
Case Brief
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Parties
Kari Bu Textile Mills Limited
Applicant
Commissioner General (TRA)
Respondent
Procedural Posture
Civil Application / Ruling on Application for Extension of Time
Legal Issues
- 1 Whether the applicant has shown good cause for extension of time to lodge memorandum and record of appeal
- 2 Whether every day of delay has been sufficiently explained
Ratio Decidendi
The applicant failed to explain the thirty-day delay between obtaining certified exhibits and filing the application, thus did not show good cause for extension of time as required by law.
Court Disposition
Application dismissed
Orders
- No order as to costs
Full Case Text
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