Stella Temu versus Tanzania Revenue Authority

Stella Temu versus Tanzania Revenue Authority; Civil Application No. 173 of 2004: Court of Appeal of Tanzania at Dar es Salaam (Unreported).

• Court of Appeal Rules

• Review – application for review in the Court of Appeal – grounds.

Held:-

(i) The primary purpose of review is not to challenge the merit of a decision.  A review is intended to address irregularities of a decision which has caused injustice to a party.  Therefore, review is not another form of appellate jurisdiction in the same court.

(ii) In an application for review an applicant is obliged to state categorically under which of the situations/grounds listed by the law the review application falls. Failure by an applicant to indicate under which of the grounds listed the application falls renders such application incompetent.