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Tanzania Case Law

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Taxation

OWEN SALEWA v GABRIEL GODWIN LEKUNDAYO

Taxation ruling on a bill of costs from a nuisance appeal, fixing instruction fees, attendance charges, disbursements, and denying taxation costs under Order 48.

  • Bill of costs
  • Instruction fees
  • Attendance charges
  • Disbursements
  • Order 48 one-sixth rule
  • Liquidated sum versus general damages
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Civil procedure HAMIS HUSSEIN RAMADHANI ANOTHER V JUMA KILONGOZI AND 6 OTHERS

HAMIS HUSSEIN RAMADHANI ANOTHER V JUMA KILONGOZI AND 6 OTHERS

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).

  • Reference from taxing master
  • Bill of costs
  • Dismissal for want of prosecution
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Civil procedure Ruling Lwempis

Ruling Lwempis

The applicant demonstrated sufficient cause for the delay, which was due to technical changes in the court's electronic filing system and not due to lack of diligence. The applicant pursued the matter diligently and the delay was excusable as a technical delay. The application is meritorious and the extension of time is granted.

  • Extension of time
  • Bill of costs
  • Court filing systems
  • Technical delay
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Civil procedure ISSA NDEGE EDITED 222222

ISSA NDEGE EDITED 222222

The bill of costs was filed 22 days after the expiry of the prescribed 60-day period without leave, rendering the tribunal without jurisdiction to tax it; thus, the proceedings and ruling were a nullity.

  • Bill of costs
  • Limitation period
  • Jurisdiction of tribunal
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Civil procedure 62

62

The application for arrest and detention of the judgment debtor as a civil prisoner was dismissed because the decree holder failed to demonstrate that other modes of execution had been exhausted and did not establish the conditions required under Order XXI Rule 39(2) of the Civil Procedure Code.

  • Arrest and detention of judgment debtor
  • Bill of costs
  • Right to be heard
  • Last resort principle in execution
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Civil procedure MASUNGA RULING

MASUNGA RULING

The High Court granted an extension of time after finding sufficient cause for delayed filing, relying on network problems in the court system and interest of justice.

  • Extension of time
  • Bill of costs
  • Court discretion
  • Delay justification
  • Extension-of-time
  • Bill-of-costs
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Civil procedure petro deemay

petro deemay

The High Court dismissed an application to extend time for filing a reference against a taxing officer’s decision, finding the delay inordinate and unsupported.

  • Extension of time
  • Bill of costs
  • Reference from taxing officer
  • Delay and good cause
  • Illegality as ground for extension
  • Extension-of-time
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Civil procedure EMMANUEL KALEBI

EMMANUEL KALEBI

Applicants were afforded opportunity to be heard but refused or absconded; only remaining parties are liable for costs; respondents substantiated claims with documentary evidence; Tribunal exercised discretion judiciously and properly taxed costs.

  • Taxation of costs
  • Right to be heard
  • Burden of proof
  • Party withdrawal
  • Bill of costs
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Civil procedure PAN MILO GROUP JUDGMENT

PAN MILO GROUP JUDGMENT

The bill of costs was filed beyond the prescribed period as the applicant failed to prove a written request for certified copies, so automatic exclusion of time does not apply. Preliminary objection on jurisdiction was properly raised and the applicant was afforded the right to respond.

  • Limitation of actions
  • Bill of costs
  • Right to be heard
  • Preliminary objection
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Tanzania decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.