IN THE COURT OF
APPEAL OF TANZANIA
AT DAR ES SALAAM
CIVIL APPLICATION NO.
108 OF 2005
In the Matter of an
Intended Appeal
BETWEEN
MBEYA
INTERTRADE COMPANY LTD ……………
APPLICANT
VERSUS
THE
COMMISSIONER GENERAL, )
TANZANIA
REVENUE AUTHORITY ) ………… RESPONDENT
(Application for
extension of time to lodge record of appeal from the decision of the
Tax Revenue Appeals Tribunal
at Dar es Salaam)
(Shangwa,
J.)
dated the 29th
day of January, 2005
in
Income Tax Appeal
No. 6 of 2003
------------
O R D E R
KAJI,
J.A.:
By a notice of motion
the applicant, Mbeya Inter Trade Company LTD, is moving the court for
extension of time in which to lodge the appeal. The main ground is
that, when leave to appeal to this court was granted on 23/6/2005,
certificate for delay had already been issued. In other words the
certificate for delay was issued before the applicant’s
application for leave had been granted. Leave was granted on
23/6/2005 and the applicant was supplied with a copy of the ruling on
1/7/2005. Thereafter the applicant filed this application on
27/7/2005. There is nothing suggesting anelement of negligence for
the short delay. The respondent is not opposing the application.
Application granted as presented. The applicant to file the intended
appeal within fourteen days from to-day 2nd
day of December, 2005. Costs in the intended appeal.
DATED at DAR ES SALAAM
this 2nd
day of December, 2005.
S.N. KAJI
JUSTICE OF APPEAL