20090819 TZCA Dar es Salaam

20090819 TZCA Dar es Salaam

The court held that the applicant had shown sufficient cause for the delay, acted diligently, and that the respondent would not be prejudiced. The absence of a counter affidavit from the respondent meant the applicant's factual assertions were unchallenged. The application for extension of time was therefore granted, and the counter-application to strike out the notice of appeal was dismissed as not well grounded.

Citation
20090819 TZCA Dar es Salaam
Parties
Applicant: Tango Transport Co. Ltd.; Respondent: Tanzania Revenue Authority
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
19 August 2009
Procedural Posture
Civil Application (consolidated) / Ruling on Applications for Extension of Time and Striking Out Notice of Appeal
Outcome
Application for extension of time granted; counter-application to strike out notice of appeal dismissed.
Legal Topics
Extension of Time, Notice of Appeal, Striking Out Proceedings, Discretionary Powers of Court
Source Language
English
Civil Procedure Tax Law Appellate Practice Extension of Time Notice of Appeal Striking Out Proceedings Discretionary Powers of Court

Case Brief

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Parties

Tango Transport Co. Ltd.

Applicant

Tanzania Revenue Authority

Respondent

Procedural Posture

Civil Application (consolidated) / Ruling on Applications for Extension of Time and Striking Out Notice of Appeal

Legal Issues

  1. 1 Whether extension of time to file Memorandum and Record of Appeal should be granted
  2. 2 Whether the notice of appeal and related application should be struck out as improper or superfluous

Ratio Decidendi

The court held that the applicant had shown sufficient cause for the delay, acted diligently, and that the respondent would not be prejudiced. The absence of a counter affidavit from the respondent meant the applicant's factual assertions were unchallenged. The application for extension of time was therefore granted, and the counter-application to strike out the notice of appeal was dismissed as not well grounded.

Court Disposition

Application for extension of time granted; counter-application to strike out notice of appeal dismissed.

Orders

  • Applicant to file Memorandum and Record of Appeal within 30 days from the date of the ruling.
  • Costs of the application to follow the event in the intended appeal.