This is a ruling on a preliminary objection raised by the Legal Services Department of the Tanzania Revenue Authority for the defendant to the extent that, this Honourable Court has no jurisdiction to entertain the suit in terms of section 7 of the Tax Revenue Appeals Act [Cap 408 R.E. 2006] and section 6 of the Tanzania Revenue Authority Act [Cap 399 R.E. 2006] as it gives original jurisdiction to the Tax Revenues Appeals Board in all proceedings of a civil nature over disputes arising from revenue laws administered by the Tanzania Revenue Authority.