commissioner genaral tra vs mohamed al salim another 2019 tzca 647 29 april 2019

commissioner genaral tra vs mohamed al salim another 2019 tzca 647 29 april 2019

The Tax Appeals Board lacks jurisdiction to entertain appeals against the Commissioner's compounding order under section 219(3)(e) of EACCMA, as such orders are final and not appealable. Remedy lies in judicial review before the High Court, not appeal to the Board.

Citation
commissioner genaral tra vs mohamed al salim another 2019 tzca 647 29 april 2019
Parties
Appellant: The Commissioner General (TRA); 1st Respondent: Mohamed Al-Salim; 2nd Respondent: Omary Ally Hassan
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
29 April 2019
Procedural Posture
Civil Appeal / Judgment
Outcome
appeal allowed
Legal Topics
Jurisdiction of Tribunals, Finality Clauses, Judicial Review, Compounding of Offences
Source Language
English
Tax Law Administrative Law Jurisdiction of Tribunals Finality Clauses Judicial Review Compounding of Offences

Case Brief

Summary, issues, holding and outcome

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Parties

The Commissioner General (TRA)

Appellant

Mohamed Al-Salim

1st Respondent

Omary Ally Hassan

2nd Respondent

Procedural Posture

Civil Appeal / Judgment

Legal Issues

  1. 1 Whether the Tax Appeals Board had jurisdiction to entertain an appeal against the Commissioner's compounding order under section 219(3)(e) of EACCMA
  2. 2 Whether the Tribunal was justified in not holding that the Commissioner's compounding order is final and not appealable
  3. 3 Whether the Tribunal was justified to direct the Board to hear the merits of the respondents' appeal

Ratio Decidendi

The Tax Appeals Board lacks jurisdiction to entertain appeals against the Commissioner's compounding order under section 219(3)(e) of EACCMA, as such orders are final and not appealable. Remedy lies in judicial review before the High Court, not appeal to the Board.

Court Disposition

appeal allowed

Orders

  • Decision of the Tribunal is nullified.
  • Decision of the Board upholding lack of jurisdiction is upheld.