southcomm east africa limited vscommissioner general tanzania authority 2016 tzca 866 22 august 2016
The decree incorporated in the record of appeal was invalid as it was signed only by the Chairman and not all Tribunal members, rendering the appeal incompetent.
Source-derived case information.
- Citation
- southcomm east africa limited vscommissioner general tanzania authority 2016 tzca 866 22 august 2016
- Parties
- Appellant: Southcom East Africa Limited; Respondent: Commissioner General of Tanzania Revenue Authority
- Court
- TZCA
- Jurisdiction
- Tanzania
- Judgment Date
- 22 August 2016
- Procedural Posture
- Civil Appeal / Preliminary Objection Ruling
- Outcome
- appeal struck out
- Legal Topics
- Defective Decree, Appeal Competency, Procedural Compliance
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Southcom East Africa Limited
Appellant
Commissioner General of Tanzania Revenue Authority
Respondent
Procedural Posture
Civil Appeal / Preliminary Objection Ruling
Legal Issues
- 1 Whether the decree in the record of appeal is valid under Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001
- 2 Whether the appeal is competent given the defective decree
Ratio Decidendi
The decree incorporated in the record of appeal was invalid as it was signed only by the Chairman and not all Tribunal members, rendering the appeal incompetent.
Court Disposition
appeal struck out
Orders
- appeal struck out with no order as to costs
Full Case Text
Judgment text and source record
1 paragraphs
IN THE COURT OF APPEAL OF TANZANIA AT PAR ES SALAAM C I V I L A P P E A L NO. 119 O F 2 0 1 2 f CO R A M : O T H M A N , C .J., M A S S A T I , 3. A . A n cl, M U fiA P H A . J.,_A.) S O U T H C O M M E A S T A F R I C A L I M I T E D ............................................................. A P P E L L A N T VERSUS C O M M I S S I O N E R G E N E R A L OF T A N Z A N I A R E V E N U E A U T H O R I T Y ............................................................ RESPONDENT (Appeal from the Ju d g m e n t and Decree o f the Tax Revenue A ppeals Tribu n al of T anzan ia at D ar es S alaam ) m e n . Ch ai r ' m a n . . i w r r b , 3 .) d t h e 2 5 lh cl a y o f O c t o b e r , ^ in T a x A p p e a l N o . :l o o f 2 0 1 1 R U L I N G r>f Ti-; F C O U R T I S 11’ F e b r u a r y , &. 2 2 mS A u g u s t , 2 0 1G QTKMA1Y', C J . This is a preliminary objection raised under Rule 107(1) of the Court of Appeal Rules, 2009 by Mr. Premi Telespori, learned Advocate for the respondent that the decree contained in the record of appeal contravened Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001 for having been signed only by the Chairman and not by all the members of the Tribunal who heard the appeal. He prayed for costs on the ground that the ■ appellant should have been diligent in ensuring that a proper appeal was • before the Court. On his part, Mr. Martin Matunda, learned Advocate for the appellant readily conceded that the decree was defective, rendering the appeal incompetent. He sought the Court's indulgence for the appellant not to be condemned with costs as the defect in the decree was also shouldered by the Tribunal. Considering the common position of the parties that the decree is defective and particularly Mr. Matunda's ready concession to that defect, we are constrained to agree that the purported decree incorporated in the record of appeal is invalid, which renders the appeal incompetent. In the result, we strike it out with no order as to costs. Ordered accordingly. DATED at DAR ES SALAAM this 23rd day of February, 2016. M. C. OTHMAN CHIEF JUSTICE ! V,l S. A. MASSATI I s/U JUSTICE OF APPEAL is a true copy oj / 7u J. R. KAHYOZA REGISTRAR COURT OF APPEAL 2