taico ltd vs tanzania revenue authority 2006 tzhc 21 24 may 2006

taico ltd vs tanzania revenue authority 2006 tzhc 21 24 may 2006

The application is time barred because the statutory period for filing runs from the date of the original decision being challenged, not from the date of the Tax Revenue Appeals Board's decision or advice.

Citation
taico ltd vs tanzania revenue authority 2006 tzhc 21 24 may 2006
Parties
Applicant: TOICO LTD; Respondent: Tanzania Revenue Authority
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
24 May 2006
Procedural Posture
Miscellaneous Civil Application / Ruling on Preliminary Objection
Outcome
Application dismissed as time barred
Legal Topics
Prerogative Orders, Time Limitation, Judicial Review, Customs Seizure
Source Language
English
Administrative Law Tax Law Prerogative Orders Time Limitation Judicial Review Customs Seizure

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Parties

TOICO LTD

Applicant

Tanzania Revenue Authority

Respondent

Procedural Posture

Miscellaneous Civil Application / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether the application for leave to apply for prerogative orders is time barred under section 18(2) of the Law Reform (Fatal Accidents and Miscellaneous Provisions) Ordinance Cap. 360

Ratio Decidendi

The application is time barred because the statutory period for filing runs from the date of the original decision being challenged, not from the date of the Tax Revenue Appeals Board's decision or advice.

Court Disposition

Application dismissed as time barred

Orders

  • Preliminary objection upheld
  • Application dismissed with costs