mbaraka mussa mayya v bashiru abdallah kabyemela 2023 tzhc 21624 5 october 2023

Failure to properly serve the applicant with summons in the taxation cause denied him the right to be heard, rendering the proceedings and ruling a nullity.

Citation: mbaraka mussa mayya v bashiru abdallah kabyemela 2023 tzhc 21624 5 october 2023
Parties: Applicant: Mbaraka Mussa Mayya; Respondent: Bashiru Abdalla Kabyemela
Court: TZHC
Jurisdiction: Tanzania
Judgment Date: 5 October 2023
Procedural Posture: Civil Reference / Ruling on Application for Reference
Outcome: application granted
Legal Topics: Service of Process, Right to Be Heard, Natural Justice, Taxation Proceedings
Source Language: English

Civil Procedure Service of Process Right to Be Heard Natural Justice Taxation Proceedings

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 2 Authorities cited 1 Party arguments 2

Parties

Mbaraka Mussa Mayya

Applicant

Bashiru Abdalla Kabyemela

Respondent

Procedural Posture

Civil Reference / Ruling on Application for Reference

Legal Issues

1 Whether the applicant was properly served with summons in Taxation Cause No. 4 of 2022
2 Whether denial of service violated the applicant's right to be heard

Ratio Decidendi

Failure to properly serve the applicant with summons in the taxation cause denied him the right to be heard, rendering the proceedings and ruling a nullity.

Court Disposition

application granted

Orders

Entire proceedings in Taxation Cause No. 04 of 2022 are nullified
Ruling dated 26/05/2022 is quashed