bryson bwire mbonde vs tanzania revenue authority 2021 tzca 280 5 july 2021
The appellant's claim was of a civil nature arising from the respondent's administration of a revenue law (Cap. 124). Section 7 of the Tax Revenue Appeals Act confers sole original jurisdiction to the Tax Revenue Appeals Board for such disputes, regardless of the relief sought. Therefore, the trial court lacked jurisdiction to entertain the suit.
Source excerpt
- Jurisdiction
- Ouster of jurisdiction
- Tax revenue appeals
- Damages for loss of business
- Administration of revenue laws