20170829 TZCA Dar es Salaam 1

20170829 TZCA Dar es Salaam 1

The respondent's affidavit in reply was incurably defective for failing to state the date as required by law, leaving the applicant's affidavit unchallenged. The applicant demonstrated good cause for the delay, as the delay was due to circumstances beyond its control, specifically the late supply of a proper decree and necessary documents from the Tribunal.

Citation
20170829 TZCA Dar es Salaam 1
Parties
Applicant: National Microfinance Bank, PLC; Respondent: Commissioner General, TRA
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
29 August 2017
Procedural Posture
Civil Application / Application for Extension of Time to File Application for Stay of Execution
Outcome
application allowed
Legal Topics
Extension of Time, Stay of Execution, Defective Affidavit, Compliance With Statutory Requirements
Source Language
English
Civil Procedure Tax Law Extension of Time Stay of Execution Defective Affidavit Compliance With Statutory Requirements

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Parties

National Microfinance Bank, PLC

Applicant

Commissioner General, TRA

Respondent

Procedural Posture

Civil Application / Application for Extension of Time to File Application for Stay of Execution

Legal Issues

  1. 1 Whether the respondent's affidavit in reply was incurably defective for failure to state the date as required by law
  2. 2 Whether the applicant demonstrated sufficient cause for extension of time to file an application for stay of execution

Ratio Decidendi

The respondent's affidavit in reply was incurably defective for failing to state the date as required by law, leaving the applicant's affidavit unchallenged. The applicant demonstrated good cause for the delay, as the delay was due to circumstances beyond its control, specifically the late supply of a proper decree and necessary documents from the Tribunal.

Court Disposition

application allowed

Orders

  • Applicant to file the application for stay of execution within 30 days from the date of delivery of this ruling
  • Each party to bear its own costs