khofu mlelwa vs commissioner general of tra another 2021 tzca 49 26 february 2021

khofu mlelwa vs commissioner general of tra another 2021 tzca 49 26 february 2021

The High Court lacks jurisdiction to entertain civil actions for compensation arising from the administration of revenue laws, including actions following compounding orders under the EACCMA; such disputes are exclusively justiciable before the Tax Revenue Appeals Board as per section 7 of the Tax Revenue Appeals Act.

Citation
khofu mlelwa vs commissioner general of tra another 2021 tzca 49 26 february 2021
Parties
Appellant: Khofu Mlewa; First Respondent: Commissioner General of T.R.A.; Second Respondent: Commissioner for Customs and Excise
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
26 February 2021
Procedural Posture
Civil Appeal / Judgment
Outcome
appeal dismissed
Legal Topics
Jurisdiction, Compounding Orders, Revenue Law, Auction of Goods, Compensation Claims
Source Language
English
Tax Law Civil Procedure Jurisdiction Compounding Orders Revenue Law Auction of Goods Compensation Claims

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Parties

Khofu Mlewa

Appellant

Commissioner General of T.R.A.

First Respondent

Commissioner for Customs and Excise

Second Respondent

Procedural Posture

Civil Appeal / Judgment

Legal Issues

  1. 1 Whether the High Court has jurisdiction to adjudicate a claim for compensation arising from the sale of uncustomed goods seized and auctioned under the EACCMA

Ratio Decidendi

The High Court lacks jurisdiction to entertain civil actions for compensation arising from the administration of revenue laws, including actions following compounding orders under the EACCMA; such disputes are exclusively justiciable before the Tax Revenue Appeals Board as per section 7 of the Tax Revenue Appeals Act.

Court Disposition

appeal dismissed

Orders

  • vacate dismissal order and substitute with order striking out the suit
  • costs awarded to respondents