20210427 TZCA Dar es Salaam

20210427 TZCA Dar es Salaam

Service of the Bill of Costs, though delayed and effected in person, constituted substantial compliance with the rules as no prejudice was caused to the Respondent; therefore, the preliminary objection does not go to the root of the matter and is dismissed.

Citation
20210427 TZCA Dar es Salaam
Parties
Appellant/judgment Debtor: Vijay Shantilal Chohan; 1st Respondent/decree Holder: Abdul Shakoor E. Halday; 2nd Respondent/decree Holder: Ilala Municipal Council
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
27 April 2021
Procedural Posture
Civil Appeal / Ruling on Preliminary Objection in Taxation Proceedings
Outcome
preliminary objection dismissed
Legal Topics
Taxation of Costs, Service of Process, Preliminary Objection
Source Language
English

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Parties

Vijay Shantilal Chohan

Appellant/judgment Debtor

Abdul Shakoor E. Halday

1st Respondent/decree Holder

Ilala Municipal Council

2nd Respondent/decree Holder

Procedural Posture

Civil Appeal / Ruling on Preliminary Objection in Taxation Proceedings

  1. 1 Whether delay in service of Bill of Costs is fatal to taxation proceedings
  2. 2 Whether service to party in person instead of advocate is valid under the rules

Ratio Decidendi

Service of the Bill of Costs, though delayed and effected in person, constituted substantial compliance with the rules as no prejudice was caused to the Respondent; therefore, the preliminary objection does not go to the root of the matter and is dismissed.

Court Disposition

preliminary objection dismissed

Orders

  • Parties to proceed to argue the Bill of Costs