The publication date of this work could not be ascertained. We used the date 31 December 1982 because the work was published during the course of the year 1982.
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Local Government (District Authorities) Act, 1982
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Tanzania
Local Government (District Authorities) Act, 1982
Chapter 287
- Published in Government Gazette on 31 December 1982
- Assented to on 28 June 1982
- Commenced on 14 March 1983
- [This is the version of this document as it was at 31 July 2002 to 30 June 2003.]
- [The publication date of this work could not be ascertained. We used the date 31 December 1982 because the work was published during the course of the year 1982.]
- [Note: This legislation was revised and consolidated as at 31 July 2002 and 30 November 2019 by the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. All subsequent amendments have been researched and applied by Laws.Africa for TANZLII.]
Part I – Preliminary provisions (ss. 1-4)
1. Short title
This Act may be cited as the Local Government (District Authorities) Act.2. Application
This Act shall apply to every district authority established under this Act.3. Interpretation
4. Minister to work for development of meaningful, democratic local government
Part II – Local government areas, government areas, establishment, registration and variation of areas of local government authorities (ss. 5-34)
Establishment of district councils (ss. 5-12)
5. Power of Minister to establish district councils
6. Contents of establishment order
Every order made under section 5 shall—7. Procedure for establishment of district councils
8. Certificate of establishment
9. Contents and effect of certificate
10. Variation of area of district council
11. Consequences of variation of area
Where the boundaries of a district council are varied in accordance with section 10, the Minister shall, in the order providing for the variation or in a subsequent order to which the provisions of subsection (3) of section 10 shall apply, make provision for—12. District council to be body corporate
Establishment of township authorities (ss. 13-21)
13. Power of Minister to establish township authority
14. Contents of establishing order
Every order made under section 13 shall—15. Procedure for establishment
An order made under this Part, establishing a township authority shall not come into operation or be published in the Gazette, save after prior approval of the district council, in whose area of jurisdiction the township authority in question is to be established, signified by resolution, has been given to the proposal to establish the township authority.16. Certificate of establishment
17. Contents and effect of certificate
18. Variation of area of township authority
19. Township authority to be body corporate
Every township authority established under this Part, and in respect of which there is furnished to the Minister by the Director a certificate of establishment in pursuance of subsection (3) of section 17 shall, with effect from the date of commencement of the establishment order, be a body corporate, and shall—20. Attainment of town council status
21. Consequences of attainment of new status
Upon the attainment to the status of a town council and the conferment of that status upon it, the township authority shall cease to be a local government authority of that status and shall be governed in its constitution and operation by the law in force in relation to urban authorities.Establishment of village authorities (ss. 22-28)
22. Registration of villages
23. Appointment of Registrar
24. The village assembly
There shall be a village assembly for every village.25. The village council
There shall be a village council for every village in accordance with the provisions of this Act.26. Village council to be body corporate
27. Attainment by village of township status
28. Consequences of attainment of new status
Divisions and wards (ss. 29-34)
29. Districts to be divided into divisions and wards
30. Division of district council into wards
31. Establishment of Ward Development Committee
32. Functions of Ward Development Committee
33. Procedure for implementation of schemes and programmes
34. Proceedings of Ward Development Committee
Part III – Composition of local government authorities (ss. 35-62)
Composition of district councils (ss. 35-44)
35. Constitution of district councils
36. Chairmanship of district councils
37. Election of elected members
38. Qualifications for election
No person shall be qualified for election as an elected member of a district authority unless—39. Tenure of office of elected members
40. Cessation of membership for disqualification
Where a person is elected a member of a district council and subsequently circumstances occur in relation to him such that if he were not yet elected he would thereby have been disqualified from standing as a candidate for election as a member, he shall be disqualified from continuing in office, shall cease to be a member and the Electoral Authority shall declare his seat on the district council to be vacant, and thence cause elections to be held to fill the vacancy.41. Resignation and absence of members
42. Casual vacancies
43. Decision of questions as to membership of council
44. Procedure for the election of Chairman and Vice-Chairman
Composition of township authorities (ss. 45-54)
45. Constitution of township authority
46. Election of Chairman and Vice-Chairman
The Chairman and the Vice-Chairman of a township authority shall each be elected by the members of the township authority from amongst the elected members of that authority.47. Elected and appointed members of the township authority
48. Qualifications for election
The provisions of section 38 which relate to the qualifications for election to membership of a district council shall apply, mutatis mutandis, to persons seeking election to membership of a township authority as if references in that section to district councils were references to township authorities.49. Tenure of office of members
50. Cessation of membership for disqualification
Where a person is elected a member of the township authority and subsequently circumstances occur in relation to him such that if he were not yet elected he would thereby have been disqualified from standing as a candidate for election as a member, he shall be disqualified from continuing in office, shall cease to be a member and the Electoral Authority shall declare his seat on the township authority to be vacant, and thence cause elections to be held to fill the vacancy.51. Resignation and absence of members
The provisions of section 41 shall apply, mutatis mutandis, to township authorities in relation to the right of members to resign and the limitation on frequency of absence of members from meetings as if references in that section to district councils were references to township authorities.52. Casual vacancies
The provisions of section 42 shall apply, mutatis mutandis, to township authorities in relation to the occurrence and the filling of casual vacancies as if references in that section to district councils were references to township authorities.53. Decision of questions as to membership of township authorities
The provisions of section 43 shall apply, mutatis mutandis, to the resolution of questions as to membership of township authorities as if references in that section to a district council were references to a township authority.54. Procedure for the election of Chairman and Vice-Chairman
Composition of village government organs (ss. 55-62)
55. Composition of village assembly
Every village assembly shall consist of every person who is ordinarily resident in the village and who has attained the apparent age of eighteen years.56. Composition of village council
57. Election of village council
58. Qualifications for election
No person shall be qualified for election as a member of the village council of a village unless—59. Tenure of office of members
60. Cessation of membership for disqualification
Where it is ascertained that any member was elected while he was not qualified for election, or that a member properly elected has subsequently become disqualified to continue holding office as a member, that member shall forthwith cease to be a member, and arrangements shall be made to cause elections to be held to fill the casual vacancy so occurring.61. Resignation and absence of members
62. Casual vacancies
Any casual vacancy occurring in the membership of a village council may be filled by the council by appointment of a member from amongst the residents of the authority, save that—Part IV – Meetings and proceedings of local government authorities (ss. 63-112)
Meetings and proceedings of district councils (ss. 63-88)
A – Provisions regarding meetings (ss. 63-74)
63. Frequency, place and time of meetings
64. Quorum at meetings
One-half of all the members of a district council shall constitute a quorum at any ordinary meeting of the council, and the quorum at a special meeting of the council shall be two-thirds of all the members.65. Presiding at meetings
There shall preside at any meeting of a district council—66. Decisions of district councils
All questions proposed for decision at any meeting of the district council shall be decided by a majority of the votes of the members present and voting, and in the event of an equality of votes the chairman or other member presiding shall have a casting vote in addition to his deliberative vote.67. Meetings to be held in public
68. Minutes of meetings
69. Minutes to be open for inspection
The minutes of the proceedings of a district council shall be open for inspection by members at all reasonable times, and by any member of the public at such time and under such arrangements as may be sanctioned by the Chairman, and any person may obtain an extract from the minutes upon payment of such fee as may be specified by the district council.70. Standing orders of the district council
71. Councillors' or officers' interest in contracts and agreements
72. Councillors' liability
Where a councillor exercises the powers conferred on him by this Act in abuse of the authority of his office then he as well as any other person involved in procuring the councillor to exercise power in abuse of authority, is guilty of an offence and may be proceeded against in accordance with section 96 of the Penal Code 11.[s. 71A]73. Validity of acts and proceedings of district council and officers
The validity of any act or proceeding of a district council, its members or of any of its officers shall not be affected by any vacancy among the members of the council or by any defect in their election or appointment, or that of its officers.[s. 72]74. Invitation to non-members to attend meetings
B – Committees of district councils (ss. 75-88)
75. Standing Committees of the district
76. Functions of standing committees
77. ***
[Repealed by Act No. 6 of 1999 s. 14][s. 76]78. Co-option of non-councillors to committees
Any committee of the district council may, subject to prior approval of the council, co-opt as members of the committee such number of persons who are not members of the council as it may deem necessary for the efficient execution of any task undertaken by it.[s. 77]79. Delegation of powers to committees
80. Sub-committees
81. Joint committees
82. Standing orders for committees
83. Proceedings of committees and sub-committees
84. Effect of vacancies on committees
85. Reports of committees and sub-committees
Every committee, joint committee or sub-committee appointed under this Part shall report its findings to the council or authority appointing it.[s. 84]86. Public and press
The proceedings of a committee, joint committee or sub-committee shall not be open to members of the public or the press except in pursuance of a resolution of the district council appointing it or in pursuance of resolutions to that effect of all the councils or authorities concurring to appoint the joint committee.[s. 85]87. Rules
88. Establishment of service Board
Meetings and proceedings of township authorities (ss. 89-104)
A – Provisions regarding meetings (ss. 89-97)
89. Meetings of township authority
90. Quorum at meetings
One-half of all the members of a township authority shall constitute a quorum at any ordinary meeting, and the quorum at a special meeting of the council shall be two-thirds of all the members.[s. 88]91. Presiding at meetings
There shall preside at any meeting of a township authority—92. Decisions of township authorities
All questions proposed for decision at any meeting of a township authority shall be decided by a majority of the votes of the members present and voting, and in the event of an equality of votes the Chairman or other member presiding shall have a casting vote in addition to his deliberative or original vote.[s. 90]93. Meetings open to the public
94. Minutes of meetings
95. Minutes to be open for inspection
The minutes of the proceedings of a township authority shall be open for inspection by members at all reasonable times, and by members of the public at such times and under such arrangements as may be sanctioned by the Chairman, and any person may obtain an extract from the minutes upon payment of such fee as may be prescribed by the township authority.[s. 93]96. Validity of acts and proceedings of township authority and officers
The validity of any act or proceeding of a township authority, its members or of any of its officers shall not be affected by any vacancy amongst the members of the council or by any defect in their election or appointment or that of its officers.[s. 94]97. Invitation to non-members to attend and participate
B – Committees of township authorities (ss. 98-104)
98. Power to establish standing committees
99. Co-option of non-councillors to committees
Any committee of a township authority may co-opt as members of the committee such number of persons who are not members of the authority as it may deem necessary for the efficient execution of any task undertaken by it.[s. 97]100. Delegation of powers to committees
101. Proceedings of committees
102. Reports of committees
Every committee appointed under this Part shall report its findings to the township authority.[s. 100]103. Public and press
The proceedings of a committee shall not be open to members of the public or the press except in pursuance of a resolution to that effect of the township authority appointing it.[s. 101]104. Rules
Subject to this Act, the Minister may, after consultation with the district council within whose area of jurisdiction a township authority is situate, make rules, to be published in the Gazette, regulating the procedure for the conduct of the business of committees under this Part.[s. 102]Meetings of village government organs (ss. 105-112)
105. Meetings of village assembly
106. Meetings of village council
The village council shall meet at such times and places as it may determine, and at such intervals as is necessary or expedient for, or conducive to the effective and efficient management of the affairs and business of the council and the maintenance of good order and government in the village.[s. 104]107. Quorum at meetings of village councils
The quorum at any meeting of a village council shall not be less than half of all the members of the council.[s. 105]108. Village council may regulate its own proceedings
Subject to this Part, a village council shall regulate its own proceedings and may, for that purpose make by-laws governing its procedure.[s. 106]109. Committees of village council
A village council may establish such permanent committees, and appoint such special committees, as it may deem necessary or expedient for the efficient and effective discharge of its functions.[s. 107]110. Delegation of power to committees
111. Vacancies not to invalidate proceedings
It shall be lawful for a village council to act notwithstanding any vacancy in this membership or that of a committee of the council, and no act or proceeding of a village council shall be invalid by reason only of some defect in the election or appointment of a person who purports to be its member.[s. 109]112. Rules, directions and delegations
Part V – Functions and duties of local government authorities (ss. 113-151)
Basic functions (ss. 113-120)
113. General functions of local government authorities
114. Objectives for functions
115. Public hearings
The Minister may, for the purpose of effective, efficient and participatory running of the affairs of local government authorities, by regulations published in the Gazette prescribe the procedure and the manner in which public hearings shall be held in cases whenever a local government authority intends to carry out a scheme of major public interest.[s. 111B]116. Minister to make regulations conferring specific functions
117. Performance of functions and duties under other written laws
118. Power to acquire land by or for local government authorities
119. Power to sell, let and mortgage land and charge rents
Subject to this Act and to any other written law for the time being in force in relation to the acquisition, use and disposition of land, a local government authority may, with the approval of the Minister—120. Liability of members
Functions and duties of district councils (ss. 121-135)
A – General functions and powers (ss. 121-125)
121. Duty to discharge functions
122. General functions and duties
123. Performance of functions delegated to district council
Any district council may perform any functions lawfully delegated to it as a local government authority by agreement with a central government or with the district council or other local government authority or body within mainland Tanzania, whether or not it is a body corporate, adhering to conditions laid down in the agreement subject to such terms and conditions as may be agreed upon with the District Council which shall include the provision of sufficient resources to enable the council to perform such functions.[s. 119]124. Delegation of functions
125. Abuse of Authority by a Director
Where a director or officer exercises the powers conferred on him by this Act in abuse of the a authority of his office he as well as any other person involved in procuring the director to exercise powers in abuse of the authority commits an offence and may be proceeded against in accordance with section 96 of the Penal Code 21.[s. 120A]B – Duties and discharge of duties (ss. 126-135)
126. Duties of Directors in respect of offences
127. Duty of persons to appear before Director
128. The Courts
The courts which shall have jurisdiction in relation to the area of a district council for the purposes of this Act shall be such competent courts as are or may be established by or under the written law for the time being relating to the establishment and powers of Magistrates' and other courts of Mainland Tanzania.[s. 123]129. Power to accept gifts
A district council may accept, hold and administer any gift of property for any public purpose, or for the benefit of the inhabitants of the area or any part of it, and may execute any works, including works of maintenance and improvement, incidental or consequential on the exercise of the powers conferred by this section.[s. 124]130. Power to contract
131. Power to insure
A district council may insure against risks of any type.[s. 126]132. Power to write off arrears of revenue cash and stores
133. Power to charge fees
134. Power to enforce performance of functions
The Minister shall have power to take all measures which in his opinion are necessary, desirable or expedient for the enforcement of the performance by every district council of the functions conferred and the duties imposed on it by or under this Act; and may for that purpose invoke any of the powers vested in him by the provisions of Part VII of this Act, subject to the other provisions of this Act or any other written law.[s. 129]135. Inquiries relating to performance of functions
Functions and duties of township authorities (ss. 136-145)
136. Duty to discharge functions
137. General functions and duties
138. Performance of functions delegated to township authority
Any township authority may perform any functions lawfully delegated to it by a district council, or act as agent for another township authority or other local government authority or body within Mainland Tanzania, whether or not it is a body corporate.[s. 133]139. Power to accept gifts
Any township authority may accept, hold and administer any gift or property for any public purpose, or the benefit of the inhabitants of the area or any part of it, and may execute any works, including works of maintenance and improvement, incidental to or consequential upon the exercise of the powers conferred by this section.[s. 134]140. Power to contract
141. Power to insure
A township authority may insure against risks of any type.[s. 136]142. Power to write off arrears of revenue, cash and stores
Subject to such general or specific limitations or conditions as the district council may by order published in Gazette, local newspaper or a notice posted at a notice board, specify in relation to any township authority or category of township authorities, section 132 shall apply mutatis mutandis to township authorities in respect of the power to write off arrears of revenue cash and stores as if references to a district council in that section were references to a township authority.[s. 137]143. Power to charge fees
144. Power to enforce discharge of functions and duties
Section 134 shall apply, mutatis mutandis, to township authorities in respect of the power of the Minister to enforce the performance by township authorities of their functions, as if reference in that section district council were reference to a township authority.[s. 139]145. Inquiries into performance of functions and duties
The Minister shall have in respect of inquiries into the performance of functions and other matters in relation to township authorities the same duty and the same powers as he has in relation to district councils under section 135.[s. 140]Functions of village government organs (ss. 146-151)
146. Functions of village assembly
A village assembly is the supreme authority on all matters of general policy-making in relation to the affairs of the village as such, and shall be responsible for the election of the village council and the removal from the council of any or all of the members of the council, and for the performance of any other functions conferred upon it by or under this Act or any other written law.[s. 141]147. Functions of village council
148. ***
[Repealed by Act No. 6 of 1999 s. 28][ss. 143-146]149. ***
[Repealed by Act No. 6 of 1999 s. 28][ss. 143-146]150. ***
[Repealed by Act No. 6 of 1999 s. 28][ss. 143-146]151. ***
[Repealed by Act No. 6 of 1999 s. 28][ss. 143-146]Part VI – Legislative powers of local government authorities (ss. 152-172)
Legislative powers of and in respect of district councils (ss. 152-159)
152. Powers of Minister to make uniform by-laws for district councils
Where in the opinion of the Minister, it is necessary or desirable, for the purposes of the better development and fostering of the system of local government, that—153. Power of district council to make by-laws for district council
154. Procedure where Minister makes uniform by-laws
155. Procedure where district council makes by-laws
156. Evidence of by-laws made by district council
157. By-laws may impose special conditions
158. Penalties for breach of by-laws
159. Powers of Divisional and Ward Secretaries to enforce by-laws
Every Divisional Secretary and every Ward Secretary shall have power to enforce all by-laws within the area under his jurisdiction.[s. 154]Legislative powers of and in respect of township authorities (ss. 160-167)
160. Power of township authority to make by-laws
161. Procedure where township authority makes by-laws
162. Power of Minister to make uniform by-laws
Where in the opinion of the Minister, it is necessary or desirable for the purposes of the better development and fostering of the system of local government in township authorities that—163. Procedure where Minister makes uniform by-laws
164. By-laws may impose special conditions
165. Evidence of by-laws made by township authority
166. Copy of by-laws to be deposited at offices of township authority
167. Penalties for breach of by-laws
Section 158, which relates to penalties annexable to the breach of by-laws made by a district council, shall apply, mutatis mutandis, to by-laws made by township councils as if references to a district council in that section were references to township council.[s. 162]Legislative powers of and in respect of village councils (ss. 168-172)
168. Power of village council to make village by-laws
Subject to section 169, and to the provisions of any regulations, directions and delegations made by the Minister pursuant to section 112, a village council may make by-laws for carrying into effect or for the purposes of any of the functions conferred by this Act.[s. 163]169. Procedure for making by-laws
170. Power of Minister in respect of village legislation
The Minister shall exercise in respect of legislation for villages the same powers he has under this Act to make uniform by-laws in respect of district councils and township authorities, and he shall comply with the same procedure in respect of uniform village by-laws as he is required to do in the case of the other local government authorities, save that, in the case of proposals by the Minister to make any uniform by-laws in respect of villages or a category of villages, the notice of his intention shall be given to a district council and it shall be the district council which may lodge objections or representations to the Minister on behalf of the village or category of villages concerned.[s. 165]171. Evidence of by-laws made by village council
Whenever it becomes necessary to prove the authenticity, and validity of any by-law made by a village council, a certificate by the village secretary under his hand and official seal of the village council to the effect that the by-law was passed and approved by the appropriate authority as required by the provisions of this Part shall be conclusive evidence of the authenticity and validity of the by-law or by-laws in question.[s. 166]172. Penalties for breach of village by-laws
Part VII – Provisions regarding relationship between local and central government organs and officers (ss. 173-180)
173. Discharge of duty of Minister under section 4
For the purposes of discharging the responsibility in relation to local government imposed on him by section 4 of this Act, the Minister may, in addition to all other powers conferred on him by or under this Act—174. Power of Minister to transfer functions
Subject to the following provisions of this Part, where the Minister is satisfied, after due inquiry under this Act, that a local government is unable or has failed to exercise a particular function or all functions conferred upon it by or under this Act, he may transfer the power to perform that or those functions to such other person or body of persons as he may, by order published in the Gazette, specify.[s. 169]175. Expenses in respect of transferred functions
Where any of the functions of a local government authority are transferred to any person or body of persons under this Part, the expenses incurred by that person or body of persons in discharging those functions shall be a debt due from authority in default to that person or, as the case may be, that body of persons.[s. 170]176. Code of conduct
177. Power to dissolve authority prematurely
178. Power to dissolve councils in default
179. Delegation of powers of Minister
180. Supply of information
It shall be the duty of every district authority to furnish the Minister with such information as he may require in relation to his functions under this Act.Part VIII – Functions of the central government in relation to local government (s. 181)
[Part VIIA]181. Relations with central government
In relation to the powers and functions of district authorities conferred by this Act, the central government shall—Part IX – Local proceedings, notices, repeals and consequential provisions (ss. 182-204)
Legal proceedings and notices (ss. 182-201)
182. Offences
Where any matter or thing is directed or prohibited to be done by or under this Act, or where any authority is given by this Act to any person to direct or prohibit any thing or matter to be done, then if the act or thing directed to be done remains undone or if the prohibited act or thing is done, every person offending against the direction or prohibition shall in every such case be guilty of an offence against this Act or, as the case may be, the subsidiary legislation made under it.[s. 175]183. Powers of entry
Subject to this Act, any officer or employee of a local government authority duly authorised in writing in that behalf, may at all reasonable times enter into or upon any land, building, premises or vessel within the area of the authority for the purposes of carrying out any inspection, inquiry or the execution of works under the provisions of this Act or any by-law, regulation, rule or order made by or for the authority.[s. 176]184. Powers of arrest
185. Offence to obstruct
Any person who—186. Penalty for unqualified person sitting or voting
187. General penalty
Any person who commits any offence against the provisions of this Act shall, for every such offence, be liable on conviction for it to the penalty expressly prescribed by this Act and, if no such penalty is prescribed, to a fine not exceeding twenty thousand shillings or to imprisonment for a term not exceeding three months or to both.[s. 180]188. Books to be prima facie evidence of sums due
The books and registers of any local government authority and any extracts from them certified by the Chairman or other officer authorised in that behalf by the authority shall, in any proceedings for the recovery of any amount alleged to be due to the council, be prima facie evidence of the amounts so due.[s. 181]189. Offence by company or partnership
Where any offences against any provision of this Act or any subsidiary legislation made under it is committed by a company or partnership, every director, manager, secretary or other person having the management or control, in Mainland Tanzania, of the business or property in the case of a company, and every such person and each partner in the case of a partnership, shall severally be liable to be prosecuted and punished for the offence in like manner as if he had himself committed the offence, unless the act or omission constituting the offence took place without his knowledge, consent or connivance; but nothing in this section shall be deemed to exempt from liability any other person guilty of any such offence.[s. 182]190. Notice of suits
191. Limitation of suits against authorities
Nothing in this Act shall prejudice the right of a local government authority to rely upon any written law relating to the limitation of time for bringing proceedings.[s. 184]192. Mode of service on authority
193. Trial of persons
Save as is otherwise expressly provided, any person accused of an offence against this Act or any subsidiary legislation made under it may be tried by any court of competent jurisdiction.[s. 186]194. Preservation of jurisdiction of courts
No court shall be precluded from trying an offence under this Act by reason only that the offence, if committed, was breach of an order, resolution, by-law or rule issued or made by a member or members of the court as a member or members of a local government authority, or by reason only of the fact that the proceedings have been instituted by or on behalf of any member or officer of or agent for an authority.[s. 187]195. Appeals
All appeals by or against a local government authority shall, depending on the court of original jurisdiction in any particular matter, be brought before and heard by a competent court exercising appellate jurisdiction.[s. 188]196. Description of property
Wherever in any criminal process or proceeding it is necessary to refer to the ownership or description of property belonging to or under the management of a local government authority, such property may be described as the property of the authority.[s. 189]197. Burden of proof as to who occupier is
If for any purpose or in any proceeding under this Act, a question arises as to whether any person is or is not the occupier of any tenement or building, the burden of proof that such person is not the occupier of the tenement or building shall be on the person who alleges that person is not the occupier, and that person shall be deemed to be the occupier unless the contrary is shown.[s. 190]198. Name of authority, etc., need not be proved
In any proceedings instituted by or on behalf of a local government authority it shall not be necessary to prove the corporate name of the authority or the constitution or the limits of its area.[s. 191]199. Service of notice by authority
200. Authentication and execution of documents
201. Publication of notices
Consequential and savings provisions (ss. 202-204)
202. Repeal of laws
[Repeal of the Local Government Ordinance 29; the Local Government Authorities (Application of Laws) Ordinance 30; and the Villages and Ujamaa Villages (Registration, Designation and Administration) Act 31.][s. 195]203. Savings
204. Consequential provisions
[Consequential provisions.][s. 197][Part VIII]History of this document
01 July 2022 amendment not yet applied
Amended by
Finance Act, 2022
14 July 2021 amendment not yet applied
21 February 2020 amendment not yet applied
06 August 2010 amendment not yet applied
04 June 2010 amendment not yet applied
04 September 2009 amendment not yet applied
22 December 2006 amendment not yet applied
01 July 2003 amendment not yet applied
Amended by
Finance Act, 2003
31 July 2002 this version
Consolidation
14 March 1983
Commenced
31 December 1982
28 June 1982
Assented to
Cited documents 15
Documents citing this one 65
Judgment 27
Act 23
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Government Notice 1003 of 2020 | |
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Government Notice 373 of 2019 | |
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Government Notice 162 of 2019 | |
Government Notice 683 of 2018 | |
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Government Notice 232 of 2019 | |
Government Notice 323 of 2014 | |
Government Notice 320 of 2014 | |
Government Notice 315 of 2004 | |
Government Notice 387 of 2003 | |
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Government Notice 384 of 2003 | |
Government Notice 110 of 2003 | |
Government Notice 109 of 2003 | |
Government Notice 27A of 2003 | |
Government Notice 27 of 2003 | |
Government Notice 13 of 2003 | |
Government Notice 399 of 2002 | |
Government Notice 134 of 1983 | |
Government Notice 337 of 2002 | |
Government Notice 335 of 2002 | |
Government Notice 328 of 2002 | |
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Government Notice 318 of 2002 | |
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Government Notice 253 of 2002 | |
Government Notice 241 of 2002 | |
Government Notice 78 of 2002 | |
Government Notice 40 of 2002 | |
Government Notice 36 of 2002 | |
Government Notice 10 of 2002 | |
Government Notice 2 of 2002 | |
Government Notice 39 of 2002 |