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Tanzania Case Law

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

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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Civil procedure C LABS LTD

C LABS LTD

Court
TANZLII

The plaintiff's claims arise from acts of the 3rd defendant in confiscating the motor vehicle on allegations of illegal importation under customs law. The proper forum for such disputes is the tax dispute resolution mechanism, not the High Court. Furthermore, the plaintiff has no direct cause of action against the 1st to 3rd defendants, as the alleged illegal importation was by the 4th defendant. The suit is struck out for misjoinder and lack of cause of action against the 1st to 3rd defendants.

Source excerpt

  • Jurisdiction
  • Misjoinder of parties
  • Tax dispute resolution
  • Customs law
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About this LexChat collection

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.

Source links and collection timestamps are retained alongside the indexed records.