d b shapriya versus tanzania revenue authority tra another 2023 tzhc 21615 29 september 2023
The High Court lacks jurisdiction to entertain the application as the dispute arises from a tax decision by the Commissioner General, and exclusive jurisdiction is vested in the Tax Revenue Appeals Board under the TRAA and TAA. The applicant failed to demonstrate that no appropriate remedy was available in the special forum.
Source excerpt
- Jurisdiction
- Mareva injunction
- Revenue laws
- Agency notice
- Tax dispute resolution