Principle(s):

To the effect whether the Tribunal has the jurisdiction to review its own decision.

Brief facts:

The respondent filed Application 45 of 2023 challenging the applicant’s refusal to release its goods on payment of WHT which it contends were validly exempted from WHT. The respondent applied for a temporary injunction in the said application which was granted, restraining the applicant from collecting WHT. The respondent was also ordered to pay 30% of the tax in dispute. The applicant applied for a review of the order on grounds of discovery of new evidence and an error on face of the record.

Holding:

Parties apply for review to the tribunal and appeals to the High Court meaning that the application for review by the applicant is properly before the tribunal.