Mbeya Cement Company Limited Appellant Vs Mbeya District Council Respondent Appeal No. 19 of 2011
Date
2013
Journal Title
Journal ISSN
Volume Title
Publisher
High Court of Mbeya - TAanzania
Abstract
Mbeya District Council, a local Government Authority (henceforth Respondent) instituted a suit in the High Court of Tanzania (Mbeya Registry) against Mbeya Cement Company Limited (henceforth the appellant), a manufacturer of Tembo cement whose factory is situated at Songwe Industrial area within Mbeya District for declaratory orders and injunctive reliefs pertaining to service levy. The respondent maintained that she is the sole beneficiary of the said levy because the products originates from the factory situated in her jurisdiction and not other district Councils where the products are sold.
Description
Appeal from the Judgment of the High Court of Tanzania at Mbeya Civil Appeal No. 19 of 2011
Keywords
LAW/JURISPRUDENCE::Procedural law::Civil procedure, Service Levy, Burden of Proof, Quashing of Proceedings