yusufu zziwa vs tanzania international container others 2014 tzca 303 2 october 2014

yusufu zziwa vs tanzania international container others 2014 tzca 303 2 october 2014

Failure of tribunal members to certify the judgment as required by Rule 21 is a fatal defect that renders the appeal incompetent; certification by the Registrar is not sufficient and cannot be cured by general or constitutional provisions.

Citation
yusufu zziwa vs tanzania international container others 2014 tzca 303 2 october 2014
Parties
Appellant: Yusufu Zziwa; 1st Respondent: Tanzania International Container Terminal Services Limited; 2nd Respondent: Commissioner General Tanzania Revenue Authority; 3rd Respondent: Basic Inter Regional Ltd
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
2 October 2014
Procedural Posture
Civil Appeal / Ruling on Preliminary Objection
Outcome
appeal struck out with costs
Legal Topics
Certification of Judgments, Mandatory Statutory Requirements, Preliminary Objection, Appeal Competence
Source Language
English
Tax Law Civil Procedure Certification of Judgments Mandatory Statutory Requirements Preliminary Objection Appeal Competence

Case Brief

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Parties

Yusufu Zziwa

Appellant

Tanzania International Container Terminal Services Limited

1st Respondent

Commissioner General Tanzania Revenue Authority

2nd Respondent

Basic Inter Regional Ltd

3rd Respondent

Procedural Posture

Civil Appeal / Ruling on Preliminary Objection

Legal Issues

  1. 1 Whether failure of tribunal members to certify the judgment renders the appeal incompetent under Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001
  2. 2 Whether certification by the Registrar instead of tribunal members is a curable defect

Ratio Decidendi

Failure of tribunal members to certify the judgment as required by Rule 21 is a fatal defect that renders the appeal incompetent; certification by the Registrar is not sufficient and cannot be cured by general or constitutional provisions.

Court Disposition

appeal struck out with costs

Orders

  • Appeal struck out for incompetence due to non-compliance with Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001.
  • Costs awarded to respondents.