Court of Appeal of Tanzania

This is the highest level in the justice delivery system in Tanzania. The Court of Appeal draws its mandate from Article 117(1) of the Constitution of the United Republic of Tanzania. The Court hears appeals  on both point of law and facts for cases originating from the High Court of Tanzania and Magistrates with extended jurisdiction in exercise of their original jurisdiction or appellate and revisional jurisdiction over matters originating in the District Land and Housing Tribunals, District Courts and Courts of Resident Magistrate. The Court also hears similar appeals  from quasi judicial bodies of status equivalent to that of the High Court. It  further hears appeals  on point of law against the decision of the High Court in  matters originating from Primary Courts. The Court of Appeal also exercises jurisdiction on appeals originating from the High Court of Zanzibar except for constitutional issues arising from the interpretation of the Constitution of Zanzibar and matters arising from the Kadhi Court.

Physical address
26 Kivukoni Road Building P.O. Box 9004, Dar Es Salaam, Tanzania.
17,511 judgments

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17,511 judgments
Citation
Judgment date
April 2026
Medical opinion, last‑person‑seen doctrine and cogent circumstantial evidence upheld murder conviction and sentence.
Criminal law – murder – cause of death proved by medical evidence (strangulation) – doctrine of the last person to be seen with the deceased – reliance on cogent circumstantial evidence – non‑production of investigator and absence of DNA test not necessarily fatal to prosecution
10 April 2026
Judge may compare disputed signatures under s.75(1); party alleging forgery bears burden to prove it; bank's sale upheld.
Evidence — Proof of signature — s.75(1) Evidence Act permits judicial comparison of signatures; expert opinion advisory not mandatory; Burden of proof — Allegation of forgery lies on party asserting it (s.110); Land law — Bank's exercise of sale under s.127 of the Land Act valid where matrimonial house was mortgaged with spouse's consent
10 April 2026
Procedural delays and minor clerical defects did not invalidate a statutory rape conviction supported by credible evidence.
Criminal appeal - delay in arraignment - effect on trial; Credibility of epileptic victim; Contradictions in evidence - name discrepancy; Sketch map and investigator evidence - complementary; Requirement to sign charge - no legal mandate
10 April 2026
Conviction quashed where identification was unreliable due to failure to name suspects early and inadequate identification particulars.
Criminal law — Identification evidence — Failure to name suspect at earliest opportunity — Lighting and distance — Second appeal interference with concurrent factual findings — Variance between charge particulars and witness evidence
10 April 2026
Failure to physically approach the Registrar within 14 days after a 90-day lapse warranted striking out the respondent's notice of appeal.
Civil procedure — Appeal documents — Rule 90(5) Court of Appeal Rules 2009 — duty to physically approach the Registrar within 14 days after 90-day lapse — letters and dealings with registry clerks insufficient; affidavit verification lapse (lapsus calami) not fatal
10 April 2026
Appeal allowed because unexplained breaks in the chain of custody undermined admissibility of narcotics exhibits.
Criminal law – narcotics trafficking – chain of custody – admissibility and integrity of physical exhibits – unexplained transfer breaks vitiate evidence reliability
10 April 2026
Conviction overturned where broken chain of custody and delays destroyed evidential value of seized drugs.
Drug offences – trafficking – seizure and laboratory analysis – chain of custody – delays and undocumented handovers vitiating evidential value – admissibility of exhibits – proof beyond reasonable doubt
10 April 2026
Appeal dismissed: rape conviction and life sentence upheld; voluntariness objections to cautioned statement and parade issues barred or immaterial.
Criminal law – statutory rape of a minor – proof required: penetration, age, and identity; cautioned statements — objection at trial required or barred on appeal; identification parades — facts admitted at preliminary hearing deemed proved; arrest in flagrante makes identification issue immaterial
10 April 2026
Court expunged improperly recorded extra-judicial statements but upheld murder convictions based on confession leading to discovery.
Criminal law — Circumstantial evidence — 'Last seen with the deceased' doctrine; confession leading to discovery (s.31 Evidence Act) — Competence of justice of the peace/extra-judicial statements (s.57 Magistrates' Courts Act & Chief Justice's Guide) — Expungement of invalid statements — Admissibility of witnesses where substance read at committal
10 April 2026
Cautioned statements taken in breach of statutory procedure and an involuntary oral confession cannot support conviction.
Criminal procedure – Cautioned statements – Compliance with section 59 CPA – Recording at accused’s instance – Admissibility; Confession – Voluntariness – accused handcuffed and under armed custody; Trials within-trial – assessors absent – procedural impact; Proof beyond reasonable doubt – inadmissible confessions removed
10 April 2026
Failure by the Vice Chairman to record differing members' opinions and reasons renders the Board's judgment fatally defective.
Tax law — deductibility of technical services fees; transfer pricing documentation vs proof of services; procedural compliance by Tax Revenue Appeals Board — rule 15(3) and section 20; Segeseie principle — failure to record differing members' opinions and reasons is fatal; judgment quashed and remitted
9 April 2026
Conviction for child rape quashed because prosecution failed to call a material investigator despite corroborative evidence.
Criminal law — Rape (statutory) of a child — credibility of child complainant and teacher — corroborative medical evidence (PF3) — failure to call investigator/gender‑desk officer as material witness — effect of omitted witness on prosecution case — conviction quashed
8 April 2026
Failure to administer oath or affirmation renders witnesses' testimony null, warranting nullification and retrial.
Evidence — Oaths and Statutory Declarations Act — mandatory administration of oath or affirmation before testimony; failure to swear/affirm or improper sequence renders evidence null — appellate nullification of proceedings and remittal for retrial under s.4(2) Appellate Jurisdiction Act
2 April 2026
Reinstatement denied where trust broken; compensation limited to twelve months' salary under ELRA.
Employment law – unfair termination – substantive and procedural fairness – employer bears burden of proof – disciplinary hearing chaired by person involved in prior warnings (bias) – reinstatement inappropriate where trust irretrievably broken – compensation under s.40(1)(c) ELRA (minimum twelve months)
2 April 2026
Insufficient identification, uncorroborated retracted confession and misapplied common intention rendered the murder conviction unsafe.
Criminal law – Murder – visual identification at night; necessity for clear description and caution
Criminal procedure – cautioned statements – retraction and requirement of corroboration
Criminal liability – doctrine of common intention under s.23 Penal Code – requires joint charging/trial and independent proof of co-perpetrator's role
Witness credibility – interested witness needs careful scrutiny and corroboration
1 April 2026
Material variance between the charge date and the victim's evidence undermined the prosecution, leading to quashing of the conviction.
Criminal law — Charge particulars — Material variance between charge and evidence (date of offence) — Amendment under Criminal Procedure Act required — Sexual offences — Victim’s inconsistent testimony and credibility — Conviction invalidated
1 April 2026
Failure to prove arm's-length intra-group storage charges permitted adjustment of VAT base and lawful interest on unpaid tax.
VAT — Fair market value — Section 18 VATA — Supplies to connected persons — Arm's-length pricing — Burden of proof on taxpayer to produce lease agreements/invoices — Lease versus gratuitous business arrangement — Interest on delayed VAT under Tax Administration Act
1 April 2026
The applicant failed to prove full loan repayment and excess payment; appeal dismissed and security retention upheld.
Banking and contract law — Loan repayment and security — Burden of proof on claimant to prove full repayment on balance of probabilities — Bank’s retention of title as security justified where debt not shown to be discharged — Admissibility and probative value of loan agreement, facility letters, invoices and bank statements — "Zero" balance on bank statement not necessarily conclusive of debt discharge
1 April 2026
Unswo rn and unadopted witness statements admitted in a commercial trial vitiated proceedings; judgment quashed and remitted for retrial.
Commercial law – admissibility of witness statements under High Court (Commercial Court) Rules – requirement of oath/affirmation and adoption – unsworn/unadopted statements inadmissible – irregular admission vitiates proceedings – expunction, quash and remittal for retrial
1 April 2026
March 2026
Appeal against statutory rape conviction dismissed; PF3 expunged, victim’s age and identification were adequately proved.
Criminal law – statutory rape – proof of age and penetration – identification in semi-hot pursuit – admissibility and evidential weight of PF3 (medical form) – evaluation of appellate grounds and defence evidence
31 March 2026
Conviction for unnatural offence quashed due to material variances and failure to call a crucial corroborative witness.
Criminal law – Unnatural offence; child complainant; need for corroboration; failure to call material witness; variance between charge particulars and evidence; adverse inference; unsafe conviction quashed
31 March 2026
Conviction quashed due to unsafe identification and inadequate evaluation of the appellant's defence despite clinical evidence of penetration.
Visual identification of strangers — need for prior description; credibility of child witnesses; clinical evidence sufficient to prove penetration; appellate duty to re-evaluate defence and apply burden of proof; conviction unsafe leading to quash and release
31 March 2026
The appellant's guilty-plea conviction was upheld, but burglary and stealing sentences were ordered to run concurrently.
Criminal law – guilty plea – unequivocal plea and conviction under section 360(1) CPA; sentencing – senior magistrate's sentencing power; concurrent versus consecutive sentences for offences arising from same transaction
31 March 2026
Trial court lacked jurisdiction and the charge cited the wrong provision for eland trophies; convictions quashed.
Jurisdiction — certificate under section 12(4) EOCCA — requirement to cover economic and non-economic offences; Charging — section 86 WCA applicable to Part I schedule animals only; Eland listed in Part II — wrong statutory provision; Retrial prejudice — Fatehali Manji
30 March 2026
Failure to list and explain a core physical exhibit at committal under s246(2) CPA vitiates the conviction.
Criminal procedure — Committal proceedings — Section 246(2) CPA — Requirement to read/explain and list substance of evidence — Includes real (physical) exhibits — Failure to list core exhibit is fatal and may require expungement and quashing of conviction.
27 March 2026
Unsafe visual identification and omission of a material witness led to quashing of conviction for an unnatural offence.
Criminal law - Unnatural offence; child complainant; visual identification evidence — necessity to prove favourable lighting conditions; failure to call material witness — adverse inference; proof beyond reasonable doubt; unsafe conviction.
27 March 2026
Fingerprints, DNA, and the appellant's confession upheld a murder conviction and death sentence.
Criminal law – Murder – circumstantial evidence and confession – last seen with deceased – chain of custody of exhibits – fingerprints on weapon – malice aforethought.
27 March 2026
Whether respondents repaid the loan in full; Court held outstanding principal TZS 678,884,673.08.
Banking law — loan recovery — evidential weight of bank statements and pay-in slips versus internal bank computation; guarantors' liability under guarantees; appellate re-examination of factual findings on first appeal.
27 March 2026
Non-joinder of necessary beneficiaries rendered the proceedings null and void; matter remitted for rehearing with proper parties joined.
Civil procedure — Non-joinder of necessary parties — Order 1 Rule 10(2) CPC — Necessary party defined — Violation of right to be heard — Proceedings null and void — Remittal for fresh hearing.
27 March 2026
Trial vitiated where appellant was tried on a substituted (obsolete) charge; retrial order set aside and appellant released.
Criminal procedure — Amendment/substitution of charge under the Criminal Procedure Act — substituted charge renders former charge non‑existent; trial on an obsolete charge vitiates proceedings — appellate revision powers — retrial order set aside where operative charge unclear; unsigned record of witness evidence left undecided.
27 March 2026
Interpleader is a special suit; failure to follow Order XXXIII vitiated proceedings and required retrial.
Interpleader suits – special procedure – Section 69 and Order XXXIII CPC – discharge of stakeholder – making claimant plaintiff in lieu of stakeholder – procedural irregularity vitiates proceedings – remittal for retrial.
27 March 2026
Victim and eyewitness testimony plus confession and medical evidence supported conviction and mandatory life sentence for unnatural offence against a child.
Criminal law — Unnatural offence (s.154 Penal Code) — Evidence: victim's testimony, eyewitness, medical PF3, and accused's cautioned confession; mandatory life sentence where victim under 18; appellate review of concurrent findings of fact.
27 March 2026
Appeal dismissed: prosecution proved armed robbery; night-time visual identification upheld due to adequate lighting and witness familiarity.
Criminal law – armed robbery – elements: theft, weapon, violence – identification evidence at night; visual identification safeguards (lighting, familiarity, proximity, duration) – appellate re-evaluation of evidence.
27 March 2026
Non-joinder of a necessary third party in a banking payment dispute vitiates proceedings; retrial ordered with the party joined.
Civil procedure — Necessary party — Non-joinder of a necessary party vitiates proceedings — Order 1 rule 10(2) CPC — Bank payment by SWIFT — joinder and retrial.
27 March 2026
An apparent illegality in probate (inclusion of appellant's registered property) justified extension of time to appeal.
Civil procedure — Extension of time — Alleged illegality apparent on the face of the record — Probate proceedings — Inclusion of third-party property in estate — Interference with discretionary refusal to extend time.
27 March 2026
Material variance in charge particulars and unreliable identification undermined proof of armed robbery; conviction quashed.
Criminal law — Armed robbery — Material variance between charge sheet particulars and witness testimony — Failure to amend charges under s.234 CPA — Caution in visual identification evidence — Proof beyond reasonable doubt — Conviction quashed.
27 March 2026
Appeal dismissed: victim's testimony and medical evidence proved statutory rape/incest; mislabelling the charge caused no prejudice.
Criminal law — Sexual offences: statutory rape/incest — elements: age, penetration, identity — victim as primary witness; medical PF3 corroboration; misdescription of charge (rape v. incest) not prejudicial where elements and sentence coincide; no requirement to medically examine accused; scope of second appeal — interference only for misdirection or miscarriage of justice.
27 March 2026
Child’s testimony corroborated by medical evidence upheld; lack of precise dates not fatal; appeal dismissed.
Criminal law – Grave sexual abuse (s.138C(1)(d)) – evidence of child victim – requirement for specific dates – corroboration by medical and PF3 evidence – concurrent findings of lower courts
27 March 2026
Child's testimony corroborated by medical evidence upheld conviction for grave sexual abuse; appeal dismissed.
Criminal law – Grave sexual abuse – Child victim as best witness – Corroboration by medical evidence – Particulars of offence and absence of precise dates – Failure to cross‑examine – Concurrent findings of lower courts not to be disturbed.
27 March 2026
Appeal dismissed: recognition identification reliable, procedural safeguards observed, and armed robbery elements proven beyond reasonable doubt.
Criminal law — Armed robbery (s.287A Penal Code) — Visual identification/recognition evidence — lighting and proximity — section 231 CPA (right to defence) — Law of the Child Act (age/child protections) — ownership of stolen property — material witnesses/adverse inference.
27 March 2026
Appeal struck out because it raised factual challenges, not questions of law, contrary to section 26(2) of the TRAA.
Tax appeals — Appellate jurisdiction under TRAA s.26(2) — Appeals confined to questions of law — Distinction between questions of law and factual complaints — Burden of proof under TRAA s.19(2) — Withholding tax assessment and evidence appraisal.
27 March 2026
Appeal struck out: grievances were factual challenges, not questions of law under section 26(2) TRAA.
Tax law – Withholding tax on services and equipment – Appeals from Tax Revenue Appeals Tribunal limited to questions of law (s.26(2) TRAA) – Burden of proof under s.18(2)/s.19(2) – Appellate review not permitted on factual findings or reweighing of evidence – Incompetent appeal struck out with costs.
27 March 2026
Appeal dismissed: child victim’s testimony and medical corroboration proved penetration, age and identity; contradictions immaterial.
Criminal law — Statutory rape — Proof of penetration need not be graphically descriptive where victim’s statement and medical corroboration suffice; proof of age by relative; minor variances in time/date immaterial (s.251(3) CPA); omission to call village leaders/police not fatal where confessional/caution statements not tendered; failure to cross-examine does not shift burden.
26 March 2026
Objection proceedings under Order XXI Rule 62/64 CPC are final and bar revision; aggrieved parties must institute a suit.
Civil Procedure – Objection proceedings – Order XXI Rule 62 (now Rule 64) CPC – Finality of objection rulings – No appeal or revision; aggrieved party to institute suit – Revisional jurisdiction only in exceptional illegality, not present here.
26 March 2026
Application for review dismissed: applicants failed to account for a four-month unexplained delay; no manifest error shown.
Civil procedure — Review under rule 66 — Manifest error on the face of record — Exceptional remedy — Accounting for delay and requirement to explain each day — Certificate of delay and procedural lapses — Distinction between arguable illegality and pure illegality — Right to be heard and drawing reasonable inferences from affidavit evidence.
26 March 2026
Cautioned statement expunged, but recent possession and 'last seen' evidence sustain murder conviction and death sentence.
Criminal law – admissibility of cautioned statements in committal proceedings – section 263(2)/308 CPA – doctrine of recent possession – last seen with the deceased – inference of malice aforethought in murder.
26 March 2026
Delay in arraignment and delayed reporting by a minor did not vitiate conviction; medical and testimonial evidence proved the offence.
Criminal law – sexual offences against a minor – delay in arraignment – delay in victim reporting – exceptions for threats/shame – medical evidence (PF3) as corroboration – failure to call peripheral witnesses – admissibility and sufficiency of prosecution evidence.
26 March 2026
Last-seen evidence and voluntary cautioned statements, corroborated by independent proof, upheld murder convictions and death sentences.
Criminal law — murder — last-seen circumstantial evidence — cautioned/confessional statements — admissibility and voluntariness under sections 58/59 CPA — retracted confessions require corroboration — failure to call identificatory witness — seizure and exhibit identification.
26 March 2026
Respondent’s failure to collect proceedings within rule 90(5) time justified striking out the notice of appeal.
Civil procedure – Striking out notice of appeal – Failure to take essential steps – Rule 90(5) Tanzania Court of Appeal Rules – Duty to collect proceedings – Registrar’s notification – Certificate of delay – Extension of time (afterthought).
26 March 2026
Dying declaration and a voluntary cautioned statement upheld conviction for one appellant; co-accused's uncorroborated confession rendered the other's conviction unsafe.
Criminal law – murder; dying declaration – admissibility and weight; identification – familiarity with accused and lighting at scene; cautioned/confessional statements – compliance with s.58(4) CPA and PGO 236; corroboration required for co-accused confessions; time omission in information not per se fatal.
26 March 2026