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Taxation ruling in which the High Court at Musoma reduced the instruction fee, allowed attendance and drawing costs in part, and taxed the bill at Tshs 7,889,000/=.
Taxation ruling on a bill of costs from a nuisance appeal, fixing instruction fees, attendance charges, disbursements, and denying taxation costs under Order 48.
A reference to the High Court is not competent against an interlocutory order of the taxing master dismissing a bill of costs for want of prosecution; only final decisions determining parties' rights are referable under Order 7(1).
Source excerpt
The applicant failed to disclose sufficient facts or a confirmed triable issue in the affidavit, as the claim of double taxation was speculative and unsupported by law or evidence. The omission of the preparer's name on the application did not render it incompetent since the applicant is not a law firm or advocate. Consequently, the application for leave to defend was dismissed.
Source excerpt
The High Court upheld a taxed instruction fee of TZS 150,000,000 in a consolidated taxation reference, finding the amount fair after a suit ended at preliminary stage.
The Court of Appeal held that Article IV(1) of the Tanzania–Zambia DTA covers management fees as commercial profits, but the appellant still had to withhold tax.
The High Court upheld a preliminary objection, holding that it lacked jurisdiction over a petition challenging TRA’s revenue-law actions and dismissed the petition with costs.
The DLHT erred in law by rejecting the applicant's written submissions filed on the next working day after a public holiday, thereby prejudicing the applicant's right to be heard.
Source excerpt
The High Court allowed a reference against taxation, holding that the taxing officer used the wrong schedule for instruction fees and reduced the taxed amount.
Instruction fees were properly taxed based on invoice and subsequent EFD receipt; EFD receipt timing does not invalidate taxation; no proof of champerty; proceedings and ruling of Taxing Officer are correct.
Source excerpt
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