20170616 TZCA Dar es Salaam

20170616 TZCA Dar es Salaam

The applicant failed to account for every day of delay, particularly the ten months and a fortnight between the Tribunal's decision and the application for certification, and the nine days after withdrawal of the application in the Tribunal. Lack of diligence and insufficient explanation for delays rendered the application wanting in merit.

Citation
20170616 TZCA Dar es Salaam
Parties
Applicant: Vodacom Foundation; Respondent: Commissioner General (TRA)
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
16 June 2017
Procedural Posture
Civil Application for Extension of Time / Ruling on Application for Extension of Time to Lodge Memorandum and Record of Appeal
Outcome
Application dismissed
Legal Topics
Extension of Time, Appeals From Tax Revenue Appeals Tribunal, Certificate on Point of Law
Source Language
English
Civil Procedure Tax Law Extension of Time Appeals From Tax Revenue Appeals Tribunal Certificate on Point of Law

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Parties

Vodacom Foundation

Applicant

Commissioner General (TRA)

Respondent

Procedural Posture

Civil Application for Extension of Time / Ruling on Application for Extension of Time to Lodge Memorandum and Record of Appeal

Legal Issues

  1. 1 Whether the applicant has shown good cause for extension of time to lodge memorandum and record of appeal
  2. 2 Whether delay in filing was sufficiently explained

Ratio Decidendi

The applicant failed to account for every day of delay, particularly the ten months and a fortnight between the Tribunal's decision and the application for certification, and the nine days after withdrawal of the application in the Tribunal. Lack of diligence and insufficient explanation for delays rendered the application wanting in merit.

Court Disposition

Application dismissed

Orders

  • No order as to costs