Civil Reference No. 7 of 2004
Jubilee Insurance Company appealed against the decision of the Tax Revenue Appeals Tribunal, which had upheld a tax assessment issued by the Commissioner General of TRA. Before the Court of Appeal could determine the merits, the respondent raised a preliminary objection that the appeal had been filed out of time. The appellant relied on a certificate of delay issued by the Tribunal's Registrar to justify the filing period. The Court examined whether the certificate validly excluded the entire period claimed by the appellant.
Whether the appeal was filed within the statutory time prescribed by law.
Whether the certificate of delay validly excluded the entire period relied upon by the appellant.
Whether the appeal was competent before the Court of Appeal.
The Court of Appeal upheld the preliminary objection and struck out the appeal as incompetent. It held that time for filing an appeal begins to run from the date the proceedings are made available to the appellant. A certificate of delay can exclude only the period genuinely attributable to the Tribunal or its Registrar and cannot cover delays caused by the appellant. Since the appeal was filed outside the prescribed period after excluding only the permissible delay, it was time-barred.
The decision clarifies that a certificate of delay is not conclusive and the Court will scrutinize whether the excluded period is legally justified.
It establishes that only delays attributable to the court or tribunal may be excluded when computing time for filing an appeal.
The case underscores the strict application of statutory time limits in tax appeals and affirms that non-compliance renders an appeal incompetent regardless of its merits.
It serves as an important precedent on the computation of time and the limited effect of certificates of delay in appeals from the Tax Revenue Appeals Tribunal.
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