zanzibar telecom ltd vs the commissioner general tra 2022 tzca 373 17 june 2022

zanzibar telecom ltd vs the commissioner general tra 2022 tzca 373 17 june 2022

The applicant's delay was due to a genuine misunderstanding, was not inordinate, and did not result in prejudice to the respondent. The applicant explained the delay sufficiently, warranting the exercise of the court's discretion to extend time.

Citation
zanzibar telecom ltd vs the commissioner general tra 2022 tzca 373 17 june 2022
Parties
Applicant: Zanzibar Telecom Ltd; Respondent: The Commissioner General (TRA)
Court
TZCA
Jurisdiction
Tanzania
Judgment Date
17 June 2022
Procedural Posture
Civil Application / Ruling on Application for Extension of Time
Outcome
Application granted
Legal Topics
Extension of Time, Service of Notice of Appeal, Appeal Procedure, Discretion of Court
Source Language
English
Civil Procedure Tax Law Extension of Time Service of Notice of Appeal Appeal Procedure Discretion of Court

Case Brief

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Parties

Zanzibar Telecom Ltd

Applicant

The Commissioner General (TRA)

Respondent

Procedural Posture

Civil Application / Ruling on Application for Extension of Time

Legal Issues

  1. 1 Whether the applicant has shown sufficient cause for extension of time to serve notice of appeal on the respondent
  2. 2 Whether the delay in serving the notice of appeal was inordinate or justified
  3. 3 Whether the respondent would be prejudiced by the grant of extension

Ratio Decidendi

The applicant's delay was due to a genuine misunderstanding, was not inordinate, and did not result in prejudice to the respondent. The applicant explained the delay sufficiently, warranting the exercise of the court's discretion to extend time.

Court Disposition

Application granted

Orders

  • Time for serving notice of appeal on the respondent is extended to 11/05/2021.
  • Costs to abide the outcome of the appeal.