The Board of Trustees of NSSF versus Commissioner General TRA; Civil Appeal No. 54 of 2011; Court of Appeal of Tanzania at Dar es Salaam (Unreported).
- Tax Law
- Assessors – Assessors in the Tax Revenue Appeals Board – what happens when their opinion differ with those of the Chairman?
Held-:
In the event the Chairperson of the Tribunal disagreeing with the unanimous views of his assessors, it is mandatory to assign reason. Failure to do so will vitiate the proceedings.