20141016 TZCA Dar es Salaam

20141016 TZCA Dar es Salaam

Failure by tribunal members to certify the judgment as required by Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001 is a fatal procedural defect that renders the appeal incompetent, and neither Rule 2 of the Court of Appeal Rules, 2009 nor Article 107A(2)(e) of the Constitution can cure this breach of statutory duty.

Citation
20141016 TZCA Dar es Salaam
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
16 October 2014
Procedural Posture
Civil Appeal / Ruling on Preliminary Objection
Outcome
appeal struck out with costs
Legal Topics
Certification of Tribunal Judgments, Procedural Compliance, Preliminary Objection
Source Language
English
Tax Law Civil Procedure Certification of Tribunal Judgments Procedural Compliance Preliminary Objection

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 by tribunal members to certify the judgment renders the appeal incompetent under Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001 and Rule 96(1)(g) of the Court of Appeal Rules, 2009

Ratio Decidendi

Failure by tribunal members to certify the judgment as required by Rule 21 of the Tax Revenue Appeals Tribunal Rules, 2001 is a fatal procedural defect that renders the appeal incompetent, and neither Rule 2 of the Court of Appeal Rules, 2009 nor Article 107A(2)(e) of the Constitution can cure this breach of statutory duty.

Court Disposition

appeal struck out with costs

Orders

  • The appeal is struck out with costs.