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
Case Brief
Summary, issues, holding and outcome
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Parties
Petro Deemay
Applicant
Mandoo Ami
Respondent
Procedural Posture
Misc. Civil Application / Ruling on Application for Extension of Time
Legal Issues
- 1 Whether the applicant demonstrated sufficient cause for extension of time to file reference against the taxing officer's decision
- 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
Full Case Text
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