Naiputa Saiguran vs Nganashe Loomu (Taxation Cause No. 5 of 1999) [2000] TZHC 596 (27 September 2000)
Judgment
f.'
NYERE. T / 0
IN THE HIGH COURT OF TJ.lJ3ANIA
AT ARUSHA
TAXATION QAUSE NO. 5 OF 1999
(PC.Arusha Urbari Pr.Court Civil Case No.29/92
Arusha D/Cot Civil Appeal !Jc; 57/92)
NAIPUTA SAIGURAN .•. • • ., .... « .• , , • ~ ._, ".)PELLANT ·
. {I
Vrs
' ' '
NGANASHE LOQ.11U "o ,. " 1 ., ,. rt o,;• e ~ ••• ., ., RESPOND]NT
RULING
This is Arusha. High Court Taxation Cause No. 5/1999 origir'.ating ·
fr.:xn High_Ceurt ef Arusha Civil Appeal no,. 2$/92 o::. tr- the omount the
f '
applicant is cJ.1~.:hning shs 50t.OOO/= fer ·the documents i'111ich were prepared
and she subnittecl that the same .were·- preparec by a. lay ·.:.er;:;on by the
name of Laizer Ki.sambu.iginally Arusha
. -pist];'.ict Court Civil Appeal no. 57 /92 where by ·N,11.PUT!t S.UGUrtAN :1erein-
after referred. 'to aa the Appellant/Applicant· filed a Bill of. Costs
crmprises of 5 items with a total claim of shs . .
to. coltl'.'t because he was coming· on ±:cot.,. c.:.....,t,;:,oi"' more she sulmitted
''that they were taking breakfast and lunch 04
1
000/= against
-. . .
NGAi."IJASI-IE LO(l,fil hereinafter referred to as the ReSborrlent.,
• ' 6
• !he Appliqant i pray:Lng for Costs she incurred. for her Bus fare,
Meal aD.,-,wances and the m("\ney \·Jhich she ·paid for her 111itnesses and her
interpreter ·each t:ime she cane for mention or 1:6arj_11g.
~
, Tl'!e respon:ient strongly o't>jected this application Slbnitting that
the:- interpreter- was not coming fr.an Lengijave their 'Hane Vi1.J.age,
father he stays at Sill.eani· area and d-.1'es not need to board a Bur C:)ming
tc.;.;ether and. they raid shs-
120/ for a cup of black tea and one'.:-1 half..:..cake anr\ ,':\ plate 0f rice
shs. 300/= and finaly Bus fare they were paying,: shs 11+0/= to arid fr"'ffl
½E:ngijave to Town. She expressed her, surpris
.,
Se he prepared' the reply to the' Peti tio!1 <:.f Appeal
1
as ch the respondent
object strongly fer her to be condem:i.necl to pay su::-h costs ...
. : . .
The Applicant in further rep:-i~~ r1
1
'-mitted tbat ::;he was taldng milk
tea with cpati so she spent shs. 500/= for brea1-.::fas·(. an1 coveded t3
Dus fare of shs 150/= as stated by Respondent f:can Ngaraintoni to Arusha
town.
. -
A considSI?ed view of this court is whether the amount cla:lii1ed "is
genuine.
Starting with item no. l(a) the same is t.,a,"{ed at shs .. : 300/= fare
Bus fr•rn Lengijave to Ngaramtoni to /-u-usha & Vice Versa and shs4 i:t.00/=
is taxed off. foe being unreasonable.
Item no., 1(b) is struck off there was no need of pay:i.ng the :inter-
p!'eter, the Court nevet ordered the applica.:-it t,o l!d.1.1g he1' interpreter
,
P ·the· same 1"easo11.ing is adobted in item no. 2(a)t ·.3(a), 4() and 5(a)
the same arestruck out.
Item no. l(c) is ,taxed· at ·shs.~ 150/= and shs 850/= taxed o:f;f -
item no~ 1(d) i_s _ta;ced at, shs,, • 500/-:: and· shs 700/= is taed off~ I
award eal allowance, to onJ.y the applicant;, the o:,het· per son since it ·
. '.· ~ ·:.
is · not stated he came for tvhat purpose cannot· be al}_o,:.aa f'!l' awarded
Item no. 2(b)
1
3(b), 4(b)
1
5(b) a.i--:-e; t.ajcecl at shs, 300/= eac!". item
and,. shs 11.00/::: is truced off -from each i:L:<r.;.:
_Item no,.. 2 c, 4 c, 5 b, are taxed at s:1s 500/= eacL. aLd fhs 500/=
is :ooxed off from each item.
Items no • .2 d> 3 c·, 4 c, 5 c
1
are.: trucecl. at csl1s 600/--: eacr: item and
shs •. 1800/:: is truced @ff from each item~
Items no. 5(d) is struck off 8 Item no. 5 e is-;ta;::cd at 2000/=
and shs 8000/= is taxed off.
: : .'3 .. . . S• in the final analysis the whole Bill of Cests is weed at shs. 6,450/= and shs 90 1 950/= troced off. It is so ordered-. Right cf Re fer nee fully explained. ,,. Ru.line delivered in Chamber this 27th day of September} 2000 in the presence of Applicant in person and in the presence of Respondent in person. ACN/el. .,,1nt~.--· (.~ o C ~ Nyerere) TAXING OFFICER 2C'/9 /';Jjoo, 0 -,·""; ;i