Automated Summary
Key Facts
Arif Haji Sadick (Applicant) filed a Taxation Reference No. 29/2023 challenging a 25 July 2023 taxation order granting costs of TZS 4,780,000 to 3D Systems Contractors Ltd (Respondent). The Applicant argued the reference was filed within time due to delays in obtaining the taxed order, but the court found the 21-day filing period expired on 15 August 2023. The reference was filed on 10 September 2023 (48 days post-decision) without evidence of a stamped/verified copy of the taxed order or an extension application. The court dismissed the reference as time-barred under the Law of Limitation Act, with costs awarded to the Respondent.
Issues
- The first preliminary objection challenged whether the Applicant's affidavit contained argumentative legal matter, violating Order XIX Rule 3(1) of the Civil Procedure Code. The Respondent argued paragraphs 6 and 7 of the affidavit were bad in law and should be disregarded, citing cases like Jamal S. Nkumba and Uganda v. Commissioner of Prisons. The Applicant countered that the paragraphs contained factual explanations and comparisons to prior cases, not legal arguments, and should be admissible under the civil procedure code.
- The second preliminary objection questioned the timeliness of the Application, filed 51 days after the 25th July 2023 decision. The Respondent argued it violated Order 7(2) of GN 263/2015 and sought dismissal under the Law of Limitation Act. The Applicant claimed 48 days should be excluded under section 19(4) of the Act for time spent obtaining the ruling copy. However, the Court found insufficient evidence of the ruling's supply date (1st September 2023) and dismissed the application for being filed out of time without leave.
Holdings
- The court upheld the preliminary objection that the Applicant's Affidavit contained argumentative matter. Paragraphs 6 and 7 of the Affidavit were found to include legal arguments and conclusions, violating Order XIX Rule 3(1) of the Civil Procedure Code. The court referenced cases like Jamal S. Nkumba Vs. Attorney General to affirm that affidavits should only contain factual statements. These paragraphs were deemed invalid and disregarded, but the court proceeded to dismiss the Application due to the time-bar issue.
- The court dismissed the Taxation Reference for being filed out of time. The Applicant filed the reference 51 days after the impugned decision on 25th July 2023, exceeding the 21-day limit under Order 7(2) of the Advocates Remuneration Order. The court found no sufficient evidence of the Applicant requesting or receiving a copy of the ruling on 1st September 2023, as claimed, and thus no automatic exclusion of days under section 19(4) of the Law of Limitation Act. The Application was therefore dismissed under section 3(1) and 46 of the Law of Limitation Act.
Remedies
I proceed to dismiss the Taxation Reference with costs for being filed out of time. It is so ordered.
Tax Issue Category
Other
Legal Principles
- The Advocates Remuneration Order (GN No. 263/2015) was interpreted to require Taxation References to be filed within 21 days of the taxing officer's decision (Order 7(2)) and to necessitate an application for extension of time under Order 8(1) if this deadline is missed.
- The court emphasized that affidavits must be confined to facts known to the deponent under Order XIX Rule 3(1) of the Civil Procedure Code (Cap 33 RE 2019), rejecting arguments that legal conclusions or comparisons in paragraphs 6 and 7 constituted admissible facts.
- The court applied the Law of Limitation Act (Cap 89 RE 2019), specifically sections 3(1) and 46, to dismiss the Taxation Reference for being filed out of time. Section 3(1) mandates dismissal of proceedings instituted after the prescribed limitation period, while section 46 incorporates statutory limitation periods from other laws into this Act.
Disputed Tax Amount
4780000.00
Precedent Name
- Uganda Vs. Commissioner of Prisons
- Bukoba Municipal Council Vs. New Metho Merchandise
- Jamal S. Nkumba and another Vs. Attorney General
- Lyamuya Construction Co. Ltd Vs. Board of Christian Association of Tanzania
Cited Statute
- Advocates Remuneration Order GN No. 263/2015
- Civil Procedure Code Cap 33 RE 2019
- Law of Limitation Act Cap 89 RE 2019
Judge Name
S. D. MWAIPOPO
Passage Text
- In the upshot and for the reasons stated above, I proceed to dismiss the Taxation Reference with costs for being filed out of time. It is so ordered.
- Since the Taxation Reference was filed beyond 21 days stipulated under Order 7(2)... the appropriate remedy for the Taxation Reference which is filed out of statutory period is dismissal under section 3 (1)...
- A reference under Order (1) shall be instituted by way of Chamber Summons supported by an Affidavit and be filed within 21 days from the date of the decision.