Tanzania Case Law

d b shapriya versus tanzania revenue authority tra another 2023 tzhc 21615 29 september 2023

Court

TZHC

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

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justine ruta kaigi vs tanzania revenue authority 2 others 2022 tzhc 12893 15 september 2022

Court

TZHC

The High Court struck out a suit over motor vehicle encumbrances, holding that the dispute arose from revenue laws and lay within the Tax Revenue Appeals Board’s exclusive jurisdiction.

• Jurisdiction
• Revenue laws
• Encumbrances on property
• Government proceedings
• Limitation of actions
• Res judicata

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erick james mlambo as liquidator of mutual developers ltd vs commissioner for tra and 17 others 2021 tzhccomd 3466 26 november 2021

Court

TZHCCOMD

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.

• Jurisdiction
• Preferential creditor
• Liquidation
• Administration of company
• Tax charges
• Revenue laws

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business printers limited vs commissioner general of tanzania revenue authority and another 2021 tzhclandd 653 7 october 2021

Court

TANZLII

The High Court (Land Division) held it lacked jurisdiction over a dispute arising from TRA distress proceedings and dismissed the application with costs.

• Jurisdiction
• Interim injunctions
• Revenue laws
• Distress warrant
• Mareva injunction
• Tax-law

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mohamed mussa juma vs commissioner general tra 2007 tzhc 181 4 july 2007

Court

TZHC

The District Court lacked jurisdiction to entertain the suit as the dispute arose from acts taken under revenue laws, specifically customs laws, and such matters fall within the exclusive jurisdiction of the Tax Revenue Appeals Board as per statutory provisions.

Source excerpt

• Jurisdiction
• Revenue laws
• Customs seizure
• Appeals process

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sunday sanga ta itumbi trading company vs t revenue authority 2005 tzhccomd 52 8 july 2005

Court

TZHCCOMD

The High Court held it lacked jurisdiction over a customs-related damages claim, because disputes arising from revenue laws had to go to the Tax Revenue Appeals Board.

• Jurisdiction
• Revenue laws
• Detinue
• Tort
• Preliminary objection
• Tax-law

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marie stopes t ltd vs the commissioner general t revenue authority another 2004 tzhccomd 64 7 may 2004

Court

TZHCCOMD

The High Court (Commercial Division) lacks jurisdiction to entertain the suit because the dispute arises from the administration of revenue laws by the Tanzania Revenue Authority, and section 7 of the Tax Revenue Appeals Act, 2000 vests sole original jurisdiction in the Tax Revenue Appeals Board for such matters. Declaratory relief sought does not alter the civil nature of the proceedings or the statutory ouster of jurisdiction.

Source excerpt

• Jurisdiction
• Declaratory relief
• Tax exemption
• Revenue laws

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