COMMISSIONER GENERAL OF TANZANIA REVENUE AUTHORITY VS ST ANNE MARIE TRUST 2025 TZCA 129 (28 FEBRUARY 2025)
Abstract
The controverse in the instant appeal rests on the interpretation of section 7 (1) (g) of the Urban Authorities (Rating) Act, Cap. 289 and its applicability to the respondent, an educational institution providing full time education service in Tanzania, in relation to its entitlement for exemption for payment of property rates. The provision reads thus:
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- Judgement [69]