tanzania revenue authority vs wency setoga 2021 tzhcld 58 17 march 2021

tanzania revenue authority vs wency setoga 2021 tzhcld 58 17 march 2021

The application was filed more than 17 months after the dismissal order, far exceeding the sixty-day limitation period prescribed by the Law of Limitation Act. The applicant's argument that limitation should run from the date of awareness is not supported by law. Consequently, the application is time-barred and must...

Source-derived case information.

Citation
tanzania revenue authority vs wency setoga 2021 tzhcld 58 17 march 2021
Parties
Applicant: Tanzania Revenue Authority; Respondent: Wency Setoga
Court
TANZLII
Jurisdiction
Tanzania
Judgment Date
17 March 2021
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Dismissal and Restore Dismissed Application
Outcome
application dismissed
Legal Topics
Limitation of Actions, Restoration of Dismissed Applications, Setting Aside Dismissal Orders
Source Language
en
Labour Law Civil Procedure Limitation of Actions Restoration of Dismissed Applications Setting Aside Dismissal Orders

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Parties

Tanzania Revenue Authority

Applicant

Wency Setoga

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Dismissal and Restore Dismissed Application

  1. 1 Whether the application to set aside dismissal and restore Misc. Application No. 85 of 2018 was filed within the prescribed limitation period

Ratio Decidendi

The application was filed more than 17 months after the dismissal order, far exceeding the sixty-day limitation period prescribed by the Law of Limitation Act. The applicant's argument that limitation should run from the date of awareness is not supported by law. Consequently, the application is time-barred and must be dismissed.

Court Disposition

application dismissed

Orders

  • Miscellaneous Application No. 411 of 2020 is dismissed for being filed out of time.