petro deemay

petro deemay

The applicant failed to account for all days of delay and did not provide sufficient evidence for the alleged reasons, including technical delay, sickness, economic hardship, or illegality. The delay was inordinate and no good cause was demonstrated as required by law.

Citation
petro deemay
Parties
Applicant: Petro Deemay; Respondent: Mandoo Ami
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
16 July 2024
Procedural Posture
Misc. Civil Application / Ruling on Application for Extension of Time
Outcome
Application dismissed with costs
Legal Topics
Extension of Time, Bill of Costs, Reference From Taxing Officer, Delay and Good Cause, Illegality as Ground for Extension
Source Language
English

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Parties

Petro Deemay

Applicant

Mandoo Ami

Respondent

Procedural Posture

Misc. Civil Application / Ruling on Application for Extension of Time

  1. 1 Whether the applicant demonstrated sufficient cause for extension of time to file reference against the taxing officer's decision
  2. 2 Whether technical delay, economic hardship, marital and health problems, or illegality constitute good cause for extension of time

Ratio Decidendi

The applicant failed to account for all days of delay and did not provide sufficient evidence for the alleged reasons, including technical delay, sickness, economic hardship, or illegality. The delay was inordinate and no good cause was demonstrated as required by law.

Court Disposition

Application dismissed with costs

Orders

  • Application for extension of time is dismissed with costs