mirambo limited vs commissioner generaltanzania revenue authority and another 2021 tzhc 3047 30 april 2021

mirambo limited vs commissioner generaltanzania revenue authority and another 2021 tzhc 3047 30 april 2021

The High Court has jurisdiction to entertain the application for extension of time to seek judicial review where the complaint is based on alleged illegalities and abuse of administrative power, and where alternative remedies are not adequate or effective. The applicant demonstrated sufficient cause for delay, as the delay was due to the respondents' failure to act on objections and requests for review, which was outside the applicant's control. The preliminary objection on jurisdiction is overruled, and extension of time is granted.

Citation
mirambo limited vs commissioner generaltanzania revenue authority and another 2021 tzhc 3047 30 april 2021
Parties
Applicant: Mirambo Limited; 1st Respondent: Commissioner General, Tanzania Revenue Authority; 2nd Respondent: Attorney General of the United Republic of Tanzania
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
30 April 2021
Procedural Posture
Miscellaneous Civil Application / Ruling on Application for Extension of Time and Preliminary Objections
Outcome
Application granted
Legal Topics
Extension of Time, Judicial Review, Jurisdiction, Exhaustion of Remedies, Illegality as Ground for Extension
Source Language
English
Administrative Law Tax Law Civil Procedure Extension of Time Judicial Review Jurisdiction Exhaustion of Remedies Illegality as Ground for Extension

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Parties

Mirambo Limited

Applicant

Commissioner General, Tanzania Revenue Authority

1st Respondent

Attorney General of the United Republic of Tanzania

2nd Respondent

Procedural Posture

Miscellaneous Civil Application / Ruling on Application for Extension of Time and Preliminary Objections

Legal Issues

  1. 1 Whether the High Court has jurisdiction to entertain an application for extension of time to seek prerogative orders in a tax-related dispute
  2. 2 Whether sufficient cause was shown for the delay in filing the application for leave to seek judicial review
  3. 3 Whether the applicant's simultaneous pursuit of remedies constitutes abuse of process

Ratio Decidendi

The High Court has jurisdiction to entertain the application for extension of time to seek judicial review where the complaint is based on alleged illegalities and abuse of administrative power, and where alternative remedies are not adequate or effective. The applicant demonstrated sufficient cause for delay, as the delay was due to the respondents' failure to act on objections and requests for review, which was outside the applicant's control. The preliminary objection on jurisdiction is overruled, and extension of time is granted.

Court Disposition

Application granted

Orders

  • Extension of time to file an application for leave to seek prerogative orders of certiorari and mandamus is granted, with statutory extension running from the date of the ruling.
  • Each party to bear its own costs.