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Milambo Ltd application for tax judicial review nullified

Milambo Ltd application for tax judicial review nullified

THE Court of Appeal has nullified the proceedings of the High Court, which granted extension of time to Milambo Limited to apply for judicial review in a tax matter relating to payments of over 145bn/- to Tanzania Revenue Authority (TRA).

Justices Stella Mugasha, Zepharine Galeba and Issa Maige ruled against Milambo Limited, the respondent, after allowing an appeal lodged by the TRA and the Attorney General of Tanzania, the appellants, to oppose the decision of the High Court.

“We nullify the entire proceedings and judgment in Miscellaneous Civil Application No. 57 of 2020 and the incidental orders. Thus, the first ground of appeal is merited since it disposes the entire appeal (……). The appeal is allowed with costs,” they declared.

In one of the grounds of appeal, the counsel for the appellants had submitted that the trial court erred in law by holding that it has jurisdiction to invoke judicial review powers of matters including matters arising from Revenue Laws administered by the TRA.

The justices said in their judgment delivered recently that the High Court embarked on a nullity having wrongly assumed jurisdiction which was expressly ousted by the prescribed specific forums established under the Tax Administration Act and the Tax Revenue Appeals Act.

“It erroneously crowned itself with jurisdiction that it did not possess in entertaining and determining the respondent's application for extension of time to apply for leave to pursue prerogative orders. In the circumstances, the High Court proceedings and the resulting ruling cannot be spared,” they said.

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