mussa shaibu msangi vs hamoud mohamed sumry others 2023 tzca 17329 12 june 2023

The bill of costs was filed within a period considered 'as soon as practicable' under the Rules, and the alleged format defect was not fatal; the Taxing Officer's decision to strike out the bill was erroneous.

Citation: mussa shaibu msangi vs hamoud mohamed sumry others 2023 tzca 17329 12 june 2023
Parties: Applicant: Mussa Shaibu M Sangi; 1st Respondent: Hamoud Mohamed Sumry; 2nd Respondent: Sumry High Class Limited; 3rd Respondent: Sumry Bus Services Limited
Court: TZCA
Jurisdiction: Tanzania
Judgment Date: 12 June 2023
Procedural Posture: Civil Reference / Ruling on Application for Reference From Taxing Officer's Decision
Outcome: Application granted
Legal Topics: Bill of Costs, Time Limit for Filing, Format of Bill of Costs, Taxation Procedure
Source Language: English

Civil Procedure Costs Bill of Costs Time Limit for Filing Format of Bill of Costs Taxation Procedure

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Parties

Mussa Shaibu M Sangi

Applicant

Hamoud Mohamed Sumry

1st Respondent

Sumry High Class Limited

2nd Respondent

Sumry Bus Services Limited

3rd Respondent

Procedural Posture

Civil Reference / Ruling on Application for Reference From Taxing Officer's Decision

Legal Issues

1 Whether the bill of costs was time barred under the Rules
2 Whether the bill of costs was incompetent for offending the prescribed format

Ratio Decidendi

Court Disposition

Application granted

Orders

Proceedings and ruling of the Taxing Officer dated 16th November, 2021 quashed and set aside
Bill of costs to be heard and taxed on merit by another taxing officer of competent jurisdiction