sunil danny pascal rodrigues vs quality group ltd 2021 tzhcld 336 11 august 2021
- Citation
- sunil danny pascal rodrigues vs quality group ltd 2021 tzhcld 336 11 august 2021
- Status
- Judgment
- Jurisdiction
- Tanzania
- Court
- TANZLII
- Decision
- 11 August 2021
- Posture
- Labour Revision / Ruling on Revision Application
- Language
- English
More details
- Court
- TANZLII
- Decision
- 11 August 2021
- Posture
- Labour Revision / Ruling on Revision Application
- Language
- English
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
Properties encumbered for government tax dues cannot be attached to satisfy other creditors' claims until the tax dues are settled.
Court disposition
Application for revision dismissed for lack of merits.
Orders
- Application dismissed.
02
Material facts
Parties
Sunil Danny Pascal Rodrigues
ApplicantQuality Group Limited
RespondentAmounts and remedies
- Terminal Dues, Compensation and Damage Awarded: TZS 254,432,400
- Monthly Subsistence Allowance: TZS 12,355,000
- Amount Paid to Applicant: TZS 23,711,699.16
- TRA Tax Encumbrance on Properties: TZS 11,925,870,598
03
Procedural history
Posture
Labour Revision / Ruling on Revision Application
04
Questions and positions
Legal issues
Whether properties flagged by TRA Agency are capable of being attached in execution of labour award
Party arguments
- Applicant
- Applicant sought attachment of respondent's properties to satisfy unpaid decretal sum, despite the properties being encumbered by TRA for tax dues.
- Respondent
- Respondent argued that the properties sought to be attached were under encumbrance by TRA for unpaid taxes, thus not available for execution.
05
Court’s reasoning
Legal principles
- 01
General principle of tax law and execution
Tax dues to the government take priority over other creditors in execution proceedings.
06
Ratio, limits and disposition
Ratio decidendi
Properties encumbered for government tax dues cannot be attached to satisfy other creditors' claims until the tax dues are settled.
Court disposition
Application for revision dismissed for lack of merits.
- Application dismissed.
Source and reliance status
TANZLII · 11 August 2021
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
TANZLII
Judgment· 11 August 2021
IN THE HIGH COURT OF TANZANIA
LABOUR DIVISION
AT DAR ES SALAAM REVISION NO. 62 OF 2021 SUNIL DANNY PASCAL RODRIGUES.................. APPLICANT
VERSUS QUALITY GROUP LIMITED.............................. RESPONDENT
RULING — Date of last 0rder:01/06/2021 Date of Ruling: 11/08/2021 Z.G.Muruke,*— ------------- J. Sunil Danny Pascal Rordigues was recruited by Quality group from India on two years contract from 1st April, 2016 to 31st March, 2018. He was employed as General Manager of Quality Group Limited subsidiary Company named Quality Extended Enterprises Limited. Contract of employment was pre-matually terminated, triggering filing of labour dispute at Commission for Mediation and Arbitration. Applicant was awarded 254,432,400.00 being terminal dues, compensation and damage. He was also awarded monthly remuneration of 12,355,000 as subsistence allowance from date of the order 1st November, 2018 until the K ■ date of repatriation. Respondent filed revision number 928/2018, which was struck out on 20th February, 2020. Applicant succeeded to be paid 23,711,699.16. Since decretal sum was not all paid then applicant filed execution number 216/2020 that was dismissed on 4th February, 2021 on the reason that properties sought to be attached were under i encumbrance's by TRA to the tune of Tshs. 11,925,870,598.00. The ruling by registrar dissatisfied applicant thus, filed present revision. After conclusion of pleadings, hearing was ordered to be by way of written submission. Both parties complied hence this ruling, issue before this court, is whether properties flagged by TRA Agency is capable of
being attached. The answer is no. Applicant himself admit that, properties to be attached are subject of security for income Tax for the sum of Tshs. 11,925,870,598, registered under FD No. 191781 dated 3rd October, 2017. Issues of TRA taxes are mandatory before paying other claims. Once there are Tax due to the Government, other creditors will follow after Tax due to the government has been paid. On those circumstances, there is nothing this court can revise. Application, for revision is dismissed, for lack of merits. Z.G.Muruke
JUDGE 11/08/2021 2
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