The High Court at Musoma dismissed an application for extension of time to challenge taxation, finding no apparent illegality in the taxing officer’s ruling.
The applicant failed to account for most of the delay, and ignorance of law is not a sufficient reason. However, the inclusion of a new charge (participation in political activities) by the appellate authority, which was not part of the original charges and on which the applicant was not heard, constitutes an apparent illegality on the face of the record. This illegality is sufficient ground to grant extension of time to apply for leave for judicial review.
The High Court at Kigoma dismissed an application for extension of time to file an appeal, holding that the applicant had not shown sufficient cause or properly raised illegality.
The High Court at Mbeya dismissed an application to extend time to appeal a land tribunal decision, finding the applicant failed to explain 43 days of delay.
The applicants failed to substantiate their reasons for delay with evidence and did not account for each day of delay; however, the alleged illegality in sentencing—failure to consider the alternative of a fine for first offenders—raises a serious legal issue apparent on the face of the record, justifying extension of time in the interests of justice.
The High Court granted extension of time to file a written statement of defence, finding the delay was only eight days and that a pleaded illegality was apparent.
Illegality in the appellate court's reliance on absence of board resolution constitutes sufficient cause for extension of time, notwithstanding failure to account for delay.
The Tribunal failed to properly examine the issue of illegality regarding service of summons and the Appellant's relocation and advocate's death, which constituted sufficient grounds for extension of time to set aside the ex-parte judgment. The Appellant is entitled to benefit of doubt and extension of time.
Applicants failed to provide evidence of appeal rejection, did not account for each day of delay, and did not establish clear illegality; thus, no sufficient cause was shown for extension of time.
The High Court granted Mo Green International Co. Ltd 30 days to lodge an appeal, holding that alleged illegality on the face of the record justified extension of time.