20191100 TZCA Dar es Salaam

20191100 TZCA Dar es Salaam

The Deputy Registrar had no jurisdiction to entertain the application for taxation of bill of costs filed after the prescribed period without a granted extension of time. The decision of the Deputy Registrar was improper and is quashed and set aside.

Source-derived case information.

Citation
20191100 TZCA Dar es Salaam
Parties
Applicant: Tanzania Fertilizers Company Ltd.; 1st Respondent: Ruvuma Exports (T) Coy. Ltd.; 2nd Respondent: Standard Commercial Tobacco Services (T) Ltd. (STANCOM)
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
2 May 2001
Procedural Posture
Civil Reference / Ruling on Reference From Decision of Taxing Officer
Outcome
reference allowed
Legal Topics
Taxation of Costs, Limitation Period, Extension of Time
Source Language
en
Civil Procedure Taxation of Costs Limitation Period Extension of Time

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Parties

Tanzania Fertilizers Company Ltd.

Applicant

Ruvuma Exports (T) Coy. Ltd.

1st Respondent

Standard Commercial Tobacco Services (T) Ltd. (STANCOM)

2nd Respondent

Procedural Posture

Civil Reference / Ruling on Reference From Decision of Taxing Officer

  1. 1 Whether the application for taxation of bill of costs was time-barred
  2. 2 Whether the Deputy Registrar had jurisdiction to entertain the application for taxation filed out of time without an application for extension of time

Ratio Decidendi

The Deputy Registrar had no jurisdiction to entertain the application for taxation of bill of costs filed after the prescribed period without a granted extension of time. The decision of the Deputy Registrar was improper and is quashed and set aside.

Court Disposition

reference allowed

Orders

  • Decision of the Deputy Registrar quashed and set aside
  • Costs awarded to the applicant