karibu textiles mills ltd vs commissioner general tra 2017 tzca 181 15 august 2017

karibu textiles mills ltd vs commissioner general tra 2017 tzca 181 15 august 2017

The applicant failed to explain the thirty-day delay between obtaining certified exhibits and filing the present application, and thus did not account for every day of delay as required by law. The absence of explanation for this period meant good cause was not shown, and the Court could not exercise its discretion to grant the extension sought.

Citation
karibu textiles mills ltd vs commissioner general tra 2017 tzca 181 15 august 2017
Parties
Applicant: Karibu 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, Court Discretion in Procedural Matters
Source Language
English
Civil Procedure Tax Law Extension of Time VAT Assessment Appeals Court Discretion in Procedural Matters

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Parties

Karibu Textile Mills Limited

Applicant

Commissioner General (TRA)

Respondent

Procedural Posture

Civil Application / Ruling on Application for Extension of Time

Legal Issues

  1. 1 Whether the applicant demonstrated good cause for delay to warrant extension of time to lodge memorandum and record of appeal

Ratio Decidendi

The applicant failed to explain the thirty-day delay between obtaining certified exhibits and filing the present application, and thus did not account for every day of delay as required by law. The absence of explanation for this period meant good cause was not shown, and the Court could not exercise its discretion to grant the extension sought.

Court Disposition

Application dismissed

Orders

  • No order as to costs