20010831 tzhc dar es salaam 1

20010831 tzhc dar es salaam 1

The applicant failed to show a prima facie case with a probability of success as the Certificate of Incentives did not mention VAT, and any loss suffered could be compensated by damages. Public policy also discourages granting injunctions against tax collection.

Citation
20010831 tzhc dar es salaam 1
Parties
Plaintiff/applicant: Engen Petroleum (T) Limited; Defendant/respondent: Tanzania Revenue Authority
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
31 August 2001
Procedural Posture
Civil / Ruling on Application for Temporary Injunction
Outcome
Application dismissed with costs
Legal Topics
Temporary Injunction, Value Added Tax, Certificate of Incentives, Public Revenue Collection
Source Language
English
Tax Law Civil Procedure Temporary Injunction Value Added Tax Certificate of Incentives Public Revenue Collection

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Parties

Engen Petroleum (T) Limited

Plaintiff/applicant

Tanzania Revenue Authority

Defendant/respondent

Procedural Posture

Civil / Ruling on Application for Temporary Injunction

Legal Issues

  1. 1 Whether the applicant is entitled to a temporary injunction restraining the respondent from attaching its bank account for recovery of VAT pending the main suit
  2. 2 Whether the Certificate of Incentives exempts the applicant from payment of VAT

Ratio Decidendi

The applicant failed to show a prima facie case with a probability of success as the Certificate of Incentives did not mention VAT, and any loss suffered could be compensated by damages. Public policy also discourages granting injunctions against tax collection.

Court Disposition

Application dismissed with costs

Orders

  • Application for temporary injunction is dismissed with costs
  • Mention scheduled for 31/8/2001 before the Judge