parseko vicent kone vs mike wilhelm kitwana as a lawful attorney of floyd vernon hammer and katheryn marie hammilton 2020 tzhc 1420 30 july 2020

parseko vicent kone vs mike wilhelm kitwana as a lawful attorney of floyd vernon hammer and katheryn marie hammilton 2020 tzhc 1420 30 july 2020

The Deputy Registrar erred in dismissing the application instead of striking it out, as the error in citation was not a serious defect and could be corrected or amended. The principle of overriding objective requires courts to focus on substantive justice rather than technicalities.

Source-derived case information.

Citation
parseko vicent kone vs mike wilhelm kitwana as a lawful attorney of floyd vernon hammer and katheryn marie hammilton 2020 tzhc 1420 30 july 2020
Parties
Applicant: Parseko Vicent Kone; Respondent: Mike Wilhelm Kitwana (as a lawful attorney of Floyd Vernon Hammer and Katheryn Marie Hamilton)
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
30 July 2020
Procedural Posture
Civil Reference / Ruling on Application Challenging Dismissal Order in Taxation Proceedings
Outcome
Order of dismissal set aside; citation in applicant's written submission corrected; matter to be determined on merit; no order as to costs.
Legal Topics
Taxation of Costs, Preliminary Objection, Dismissal Vs Striking Out, Overriding Objective
Source Language
en
Civil Procedure Taxation of Costs Preliminary Objection Dismissal Vs Striking Out Overriding Objective

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Parties

Parseko Vicent Kone

Applicant

Mike Wilhelm Kitwana (as a lawful attorney of Floyd Vernon Hammer and Katheryn Marie Hamilton)

Respondent

Procedural Posture

Civil Reference / Ruling on Application Challenging Dismissal Order in Taxation Proceedings

  1. 1 Whether the dismissal order made by the Deputy Registrar in Taxation Cause No. 28 of 2018 was valid
  2. 2 Whether the preliminary objection raised during written submissions was valid
  3. 3 Whether the application should have been dismissed or struck out for incompetence due to incorrect citation

Ratio Decidendi

The Deputy Registrar erred in dismissing the application instead of striking it out, as the error in citation was not a serious defect and could be corrected or amended. The principle of overriding objective requires courts to focus on substantive justice rather than technicalities.

Court Disposition

Order of dismissal set aside; citation in applicant's written submission corrected; matter to be determined on merit; no order as to costs.

Orders

  • Order of Deputy Registrar dismissing Taxation Cause No. 28 of 2018 set aside
  • Citation in applicant's written submission corrected to Misc. Civil Application No. 131 of 2017