SIMPLE BUREAU 1

SIMPLE BUREAU 1

The suit is time barred because the cause of action arose in March 2019 when the alleged unlawful acts occurred, and the plaintiff neither pleaded nor established any legal exemption to the limitation period; ongoing correspondence or investigation does not suspend the limitation period.

Citation
SIMPLE BUREAU 1
Parties
Plaintiff: Simple Bureau De Change Limited; 1st Defendant: Bank of Tanzania; 2nd Defendant: Tanzania Revenue Authority; 3rd Defendant: Attorney General
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
2 July 2024
Procedural Posture
Civil Case / Ruling on Preliminary Objection
Outcome
Suit dismissed with costs
Legal Topics
Limitation of Actions, Tortious Liability, Government Proceedings, Jurisdiction
Source Language
English
Civil Procedure Tort Law Limitation of Actions Tortious Liability Government Proceedings Jurisdiction

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Parties

Simple Bureau De Change Limited

Plaintiff

Bank of Tanzania

1st Defendant

Tanzania Revenue Authority

2nd Defendant

Attorney General

3rd Defendant

Procedural Posture

Civil Case / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether the suit is time barred under the Law of Limitation Act for tortious claims
  2. 2 Whether ongoing investigations or correspondence suspend limitation periods
  3. 3 Whether failure to plead exemption under Order VII Rule 6 CPC affects maintainability

Ratio Decidendi

The suit is time barred because the cause of action arose in March 2019 when the alleged unlawful acts occurred, and the plaintiff neither pleaded nor established any legal exemption to the limitation period; ongoing correspondence or investigation does not suspend the limitation period.

Court Disposition

Suit dismissed with costs

Orders

  • Suit dismissed for being time barred
  • Plaintiff to pay costs