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Citation
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Judgment date
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| November 2021 |
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Failure to account for delay and absence of apparent illegality warranted dismissal of extension application; appeal dismissed.
Labour law – extension of time – applicant must account for delay and act diligently to justify extension. Civil procedure – service of process – SMS service without proof may be inadequate to establish effective notice. Extension of time – illegality as sufficient cause must be apparent on the face of the record; newly raised or unsubstantiated illegality will not automatically justify extension.
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5 November 2021 |
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Whether service fees paid to non-residents are taxable in Tanzania turns on where services are utilized, not where performed.
Tax law – interpretation of "services rendered" in s.69(i)(i): place of utilization/delivery versus place of performance; Withholding tax – source of payment determined by where service is consumed; Double Taxation Agreement – Article 7 (business profits) does not exempt service fees/business transactions from withholding tax; Precedent – follow recent purposive approach (Tullow) and distinguish earlier foreign-influenced authority.
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5 November 2021 |
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An appeal struck out for non-compliance with Rule 90(3) is a procedural strike-out, not a dismissal, and does not bar seeking extension to refile.
Court of Appeal Rules — Rule 90(1) & (3) — requirement to serve written request for certified copies — failure disentitles appellant to time-exclusion and leads to strike out; Struck out vs dismissed — distinction from statutory limitation cases; Law of Limitation Act not directly applicable to Court of Appeal Rule-driven appeals; Jurisdiction to seek extension of time after procedural striking out.
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5 November 2021 |
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Review dismissed: striking out revision for incomplete record was proper; review cannot re-argue final decisions.
Review — limited grounds under Rule 66(1) AJA; manifest error on the face of the record must be self-evident; revision requires complete lower court record (including pleadings); review cannot be used to re-argue or re-open final decisions.
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5 November 2021 |
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An appellant who executed a mortgage as co-borrower cannot avoid liability by alleging loan misuse or fraud without proof.
Mortgage law – co-borrower vs guarantor – execution of mortgage covenant creates liability to repay. Evidence – admissions and documentary proof binding; afterthought denials held not credible. Fraud – allegation must be substantiated; unproven fraud cannot invalidate mortgage. Lender's duty – no absolute obligation to monitor end-use of loan; mortgagor must protect own interest. Interim relief – premature to declare an intended sale illegal where sale has not occurred.
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5 November 2021 |
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Appeal struck out because a lower-court party was omitted; amendment and supplementary record cannot cure incompetency.
Civil procedure — Court of Appeal — Amendment of record under Rule 111 — limits on impleading persons who did not participate in terminated lower court proceedings. Civil procedure — Supplementary record under Rule 96(7) — cannot cure incompetency caused by omission of a party. Appeal competency — necessity to include all parties from lower courts; death of a party does not absolve need for proper representation.
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5 November 2021 |
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The Will granted the spouse two-year control of houses; the property was bequeathed to a child and the appeal was dismissed.
Wills — construction and interpretation; testamentary disposition of immovable property; temporary grant of occupation under a will; matrimonial property — procedural requirement to enter caveat in probate proceedings; tenant at will after expiry of testamentary occupation period.
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5 November 2021 |
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Licence fees for the right to use computer software constitute royalty and are subject to non-resident withholding tax.
Tax law – withholding tax – whether licence fees for right to use computer software constitute 'royalty' under s.34(1)(c) – software licence characterized as non-exclusive, non-transferable right to use – precedent: Celtel Tanzania Ltd; National Microfinance Bank Tanzania Ltd – differing formulations in Income Tax Act (1973 vs 2002) may cause terminological confusion.
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5 November 2021 |
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Registrar’s rectification and revocation of title upheld where purchaser was privy to fraudulent disposition; indemnity barred.
Land Registration Act – rectification of register – s99(2)(a),(b),(c) – revocation of title where owner is party or privy to fraud or immediate disposition is void. Fraud – purchaser privy to fraudulent disposition – purchase from person with forged letters of administration invalid. Indemnity – s100(4) – no indemnity where claimant substantially contributed to loss by fraud/negligence. Payment of dues – failure to pay government/local dues does not necessarily vitiate customary right of occupancy.
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4 November 2021 |
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Applicant failed to prove charitable status under s19(2) VETA Act; SDL assessments upheld.
VETA Act s14 & s19(2) – Skills and Development Levy (SDL) liability and exemption; definition and proof of "charitable organization"; burden on taxpayer to satisfy Commissioner via documentary evidence; "noted" in pleadings does not constitute admission; tax statutes interpreted strictly, ambiguities not shown.
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4 November 2021 |
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Non-joinder of a municipal allocating authority is not automatically fatal; court should order joinder or remit, not allow appeal.
Civil procedure – non-joinder/misjoinder of parties – distinction between necessary and indispensable parties; effect on proceedings and appropriate remedy.* Land law – proof of title based on municipal allocation – absence of municipal officers as witnesses does not automatically render party necessary.* Procedural remedy – on finding non-joinder court should order joinder/remit for further hearing, not simply allow appeal.
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4 November 2021 |
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Proceedings were nullities where economic-offence trials lacked DPP consent and certificate; convictions quashed and appellants discharged.
Criminal law — Economic offences — Offences under Firearms and Ammunition Control Act prescribed as economic offences under EOCCA Schedule (Para.31) — Requirement of DPP consent (s.26 EOCCA) and certificate conferring subordinate court jurisdiction (s.12(3) EOCCA) — Absence renders trial a nullity; appellate judgment based on null proceedings also null. Appellate jurisdiction — Revisional powers (s.4(2) AJA) — quash convictions, set aside sentences, order discharge.
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4 November 2021 |
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Child witness's unsworn evidence was discounted, but conviction upheld on corroborative eyewitness and medical evidence.
Evidence Act s127(2) – witnesses of tender age must be required to promise to tell the truth; failure is fatal and evidence must be discounted. Criminal Procedure Act s240(3) – PF3 admissibility where author testifies and is cross-examined. Rape – medical evidence (PF3) can corroborate penetration where victim’s evidence is excluded. Criminal procedure – failure to call or cross-examine witnesses and remaining silent undermines defence and credibility challenges.
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4 November 2021 |
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An apparent illegality in the charge justified suo motu extension of time to appeal despite the appellant's failure to show diligence.
Criminal procedure - extension of time to appeal - good cause and diligence required; apparent illegality on the face of the record (wrong statutory provisions in charge) justifies suo motu extension to allow High Court review; appellate court must not pre-determine merits of alleged illegality at extension stage.
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4 November 2021 |
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High Court may grant POCA restraining and disposal orders pre‑conviction over tainted property, including property of non‑charged persons.
Proceeds of Crime Act — restraining orders — sections 38, 39, 43 and 75 POCA; disposal/sale of perishable tainted property under section 38(7) pre‑conviction; interaction with section 357 Criminal Procedure Act (restitution); restraining property interests of non‑charged persons.
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4 November 2021 |
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Appeals against refusal to waive a tax deposit are not within TRAA s.16(1); Board lacked jurisdiction; appeal dismissed.
Tax law — Tax Revenue Appeals Act (TRAA) — interpretation of "final determination" in section 16(1) — refusal to waive tax deposit under section 12(4) — not appealable under section 16(1); section 12(8) is the specific appeal route for deposit-related refusals; Tax Administration Act (TAA) amendments substantive, not retrospective; constitutional right to appeal requires statutory machinery.
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4 November 2021 |
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Domestic intermediary logistics services are standard-rated VAT; a non‑binding tax opinion does not bar VAT or interest.
Tax law – VAT on services – place of supply and zero-rating – intermediary services treated as exported only where underlying transaction supplied outside Tanzania and intermediary received commission; evidence required to establish agency; estoppel and non‑binding tax opinions; imposition of interest on unpaid tax.
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4 November 2021 |
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Procedural defects (assessors' participation and unsworn witnesses) vitiated proceedings; retrial ordered.
Land law – procedure – District Land and Housing Tribunal composition – requirement of a chairman and two assessors; assessors must give written opinions before judgment (Regulation 19(2)). Civil procedure – procedural irregularities – change of presiding chairmen without reasons; assessors’ names not clearly recorded. Evidence – witnesses must be sworn or affirmed; unsworn testimony has no evidential value (Oaths and Statutory Declarations Act). Remedy – fundamental procedural defects vitiate proceedings; nullification and retrial ordered.
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3 November 2021 |
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Failure to prove service of the notice of appeal on the respondent or advocate renders the appeal incompetent and is fatal.
Civil procedure — Appeals — Service of notice of appeal — Rule 84(1) and (2) C.A. Rules — Requirement to serve respondent or respondent's advocate at advocate's address; proof of service required; preliminary objection on competence may be decided as point of law; failure to comply renders appeal incompetent.
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3 November 2021 |
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Improperly conducted and unrecorded locus in quo visit vitiated trial; proceedings quashed and retrial ordered.
Land law – locus in quo visits – requirements for meaningful locus in quo (attendance, oath, cross-examination, recording, sketch plan) – failure to record locus visit vitiates trial – remedy: nullification and retrial before another judge.
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3 November 2021 |
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Conviction quashed where visual identification was unsafe and alibi inadequately considered, despite curable procedural defects.
Criminal law – Rape – charge sheet defects – omission of correct statutory citation curable under s.388 CPA where particulars and evidence give full notice. Evidence – PF3 admitted but not read out – contents expunged. Evidence – Proof of victim’s age may be given by sibling/relative. Evidence – Visual identification is weakest form; must be watertight; alibi must be considered. Procedure – Right to counsel: no duty on court to inform accused; legal aid requires application and certification.
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3 November 2021 |
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Where a defendant admits indebtedness in a letter annexed to an affidavit, a court should not disregard that admission and must consider entry of default judgment.
Commercial Court Rules – Rule 22(1) – Default judgment application supported by affidavit and annexures – annexures to affidavit are admissible evidence and need not be separately tendered if not controverted. Evidence – admission by letter annexed to affidavit – constitutes admission of indebtedness and can justify default judgment. Certification – documents certified by advocate/notary/commissioner for oaths are properly certified as true copies.
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3 November 2021 |
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Non-joinder of the defunct mortgagee vitiated the High Court proceedings; judgment quashed and fresh suit permitted.
Civil procedure – Non-joinder of necessary party – Order 1 rule 10(2) CPC – Court’s duty to order impleader where necessary party omitted. Right to be heard – party cannot be condemned in absence of being joined and heard. Appellate powers – quashing proceedings for fundamental procedural irregularity; discretion on retrial where delay and changed legal context. Relief – leave to commence fresh suit joining necessary party and protection from time-bar.
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3 November 2021 |
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Procedural defects in exhibit handling and failure to prove presence in game reserve rendered convictions unsafe.
Criminal law – wildlife offences – being in game reserve without permit; possession of weapons and game meat in reserve. Evidence – tendering and admission of exhibits – public prosecutor cannot properly tender exhibits in lieu of a witness; documentary exhibits must be read out after admission. Procedure – inventory of seized game – Inventory Form prepared without accused's participation contravenes PGO and is inadmissible. Proof of locus – prosecution must prove the accused were within statutory boundaries of protected area.
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3 November 2021 |
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A non-importing company lacked locus to challenge customs duty; appeal dismissed and trader’s unfiled appeal struck out.
Customs law – EAC Customs Union – certificate of origin v. duty remission scheme – whether certificate alone precludes imposition of import duty. Administrative review – section 229 EACCMA – only a person directly affected (importer/consignee) may lodge review; improper applicant renders review incompetent. Procedural law – competence of appeal – requirement to file notice of appeal; failure to do so results in striking out. Burden of proof – tax appeals – appellant’s evidential burden under Tax Revenue Appeals Act (issue not determined due to locus/consequence).
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3 November 2021 |
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A certificate of origin is not conclusive for preferential tariffs when goods are linked to a duty-remission scheme; duties were rightly imposed.
EACCMA s.111 and EAC Rules of Origin — certificate of origin relevant but not conclusive; Customs may demand supporting documents (Rule 12). Protocol Article 25(3) — duty remission beneficiaries’ goods sold within EAC attract duties. Tax law — burden of proof on taxpayer in tax disputes. Verification procedure (Rule 12(3)) not mandatory to displace evidential shortcomings where supplier is a remission beneficiary.
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3 November 2021 |
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Charge defects curable but material inconsistencies in prosecution evidence rendered rape conviction unsafe; appeal allowed.
Criminal law — Charge sheet defects — Non‑citation of subsection curable under s.388 CPA where particulars and evidence afford fair notice; Criminal procedure — s.312(2) CPA non‑compliance curable if no prejudice; Evidence — credibility of complainant in sexual offences, need for scrutiny where material inconsistencies and lack of corroboration render conviction unsafe.
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2 November 2021 |
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Leave to appeal does not extend time; failure to obtain certificate of delay under Rule 90 renders appeal time-barred.
Civil procedure – Limitation of appeals – Rule 90(1) & (3) Court of Appeal Rules: mandatory sixty-day filing period; written application for copy of proceedings and service on respondent required for certificate of delay; leave to appeal does not extend time or substitute for a certificate of delay; failure to comply renders appeal time-barred.
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2 November 2021 |
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A taxable person must include VAT on imported services in returns; PSA-based VAT relief is conditional on prescribed procedures.
Tax law – VAT on imported services – obligation of taxable person to include imported services in VAT returns (s.26(1)); Imported Services Regulations 2001 (Regs.5,6) – recipient to account for tax as output and claim input; Commissioner’s assessment powers (s.43(1)) where returns are incomplete or omitted; PSA/s11 VAT relief – conditional on Ministerial procedures.
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2 November 2021 |
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VAT exemption for imported fuel to a mining company does not extend to fuel supplied to its contractors.
VAT – mining companies – exemption for imported fuel – interpretation of section 11 and Third Schedule – scope limited to importation by or supply to the registered company; supplies by the company to contractors are taxable – section 58 VAT liability; MDAs require operative legal instruments (GNs) to give effect to fiscal reliefs.
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2 November 2021 |
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Appellants' armed robbery convictions upheld; charge defect and procedural lapses deemed curable, identification credible.
Criminal law — Armed robbery — Defective charge curable under s.388 Criminal Procedure Act where particulars and evidence give sufficient notice; Identification — Night-time identification valid where witness knew accused and there was lamp/torch/moonlight; Delay in arrest — Unexplained delay not necessarily fatal where investigation explains subsequent arrest; Change of magistrates — Successor may read judgment and sentence under s.214(3) CPA but reasons for taking over desirable; Burden of proof — Prosecution must prove theft with violence and identity beyond reasonable doubt.
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2 November 2021 |
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Court grants leave to add an additional ground of appeal under Rule 113(1), upholding the right to be heard.
Civil procedure – Rule 113(1) Court of Appeal Rules – leave to add additional ground of appeal discovered during preparation – no prescribed form or timing for application. Appeal grounds – whether general damages awarded in default judgment require reasons. Natural justice – right to be heard and absence of prejudice justify granting leave.
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2 November 2021 |
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Appellant failed to prove written election under s44(4)(e); Tribunal rightly refused admission of additional evidence and appeal dismissed.
Tax law – Capital gains tax – Transfer to associate – Election in writing under s.44(2) and s.44(4)(e) of the Income Tax Act; Civil procedure – Admission of additional evidence under s.17(2) TRAA – relevance, credibility and timing; Appellate review – limits on interfering with discretionary decisions.
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2 November 2021 |
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Reimbursements for procurements made in a taxable person’s name are VATable; corrections after audit notice attract interest.
VAT – taxable supply – procurement in supplier’s own name and transfer in course of business constitutes VATable supply under s.5(1). VAT invoices – statutory obligation to issue tax invoice under s.29(1); absence of invoice does not negate supply. VAT (Correction of Errors) Regulations – audit notice constitutes 'contact'; corrections after contact are not voluntary and attract interest (Reg.4(2)). Appeals from Tax Tribunal – limited to questions of law; factual findings are final (s.25(2) TRAA).
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2 November 2021 |
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Unimpeached complainant's immediate report and corroboration suffice to uphold rape conviction despite expunged medical report.
Criminal law – Rape – Proof of penetration and credibility of unimpeached complainant; admissibility of PF3 improperly tendered by prosecutor – expungement but oral evidence admissible; recognition identification; distinction between rape and incest by male.
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1 November 2021 |
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Alleged illegality in a trial judgment can justify extension of time to appeal; Court may grant extension suo motu to allow review.
Criminal procedure – extension of time under s.361(2) CPA – alleged illegality as sufficient cause for extension – appellate limitation: issues must have been raised and decided below – Court of Appeal’s power to grant extension suo motu in interest of justice.
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1 November 2021 |
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Convictions based on un-read cautioned statements and unreliable visual identification cannot stand.
Criminal law – Cautioned statements must be read out after admission; failure is incurable – Visual identification requires favourable conditions and naming at earliest opportunity – Identification parade requires prior description and is pointless where witness knew suspect – Proof beyond reasonable doubt.
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1 November 2021 |
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Appellant failed to prove double disallowance of management entertainment cost due to absence of respondent’s tax computations.
Tax law – income tax appeals – burden of proof: appellant must prove assessment excessive or erroneous under s.18(2)(b) TRAA. Tax law – expenses – alleged double disallowance of management entertainment cost requires evidence, including respondent's computation sheets. Procedure – appellate review – s.25(2) TRAA: questions involving application of law to evidence and failures to evaluate evidence are reviewable. Tribunal/Board powers – parties must produce computations; Board not obliged to supply respondent's computation to appellant.
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1 November 2021 |
| October 2021 |
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Appellate judgment quashed and conviction overturned where prosecutor‑tendered exhibits and defective search evidence made prosecution case unsafe.
Criminal law – appellate duty to address grounds of appeal; admissibility of exhibits – public prosecutor cannot tender exhibits or act as witness; requirement to read out admitted documents; legality of search and need for independent corroboration; burden of proof in criminal cases.
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29 October 2021 |
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Convictions based on unreliable visual identification without an identification parade were quashed as unsafe.
Criminal law – Visual identification – identification evidence must be watertight; apply Waziri Amani factors. Identification parade – necessary where identifying witnesses are strangers; absence renders dock identification valueless. Dock identification – of no evidential value without prior parade. Appeal – concurrent factual findings will not be disturbed unless there are misdirections or miscarriage of justice. Procedural irregularities – tested by whether they caused prejudice; curable under s.388 CPA if no substantial injustice.
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29 October 2021 |
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Conviction quashed where child witness was neither sworn nor made the required promise, leaving insufficient proof of identity.
Evidence — Child witness — Section 127(2) Evidence Act — Competence, mandatory oath or promise to tell the truth — Non-compliance leads to expunction of evidence. Criminal law — Identity in sexual offences — Medical proof of assault does not substitute proof of perpetrator’s identity. Evidence — Unsigned/unsworn witness testimony — Non-compliance with oath requirements invalidates testimony. Criminal procedure — Burden of proof — Prosecution must prove guilt beyond reasonable doubt; insufficiency of identification evidence requires acquittal.
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29 October 2021 |
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A defective statutory citation in the charge was curable; the applicant's rape conviction was upheld on credible victim and eyewitness evidence.
Criminal procedure – defective statement of offence – wrongful/omitted citation of statutory subsections – curability under section 388(1) CPA; Sexual offences – weight of complainant’s evidence and corroboration by eyewitness; Identification – daylight, acquaintance and earliest opportunity; Appeal – interference with concurrent findings of fact only for misapprehension or miscarriage of justice.
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29 October 2021 |
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Variance between charge and evidence, material witness contradictions and defective exhibits defeated prosecution’s proof beyond reasonable doubt.
Wildlife offences – unlawful possession of government trophies – proof of possession and constructive possession. Criminal procedure – variance between charge particulars and evidence – duty to amend under section 234 CPA. Evidence – material contradictions among prosecution witnesses on crucial facts; effect on credibility. Admissibility – irregular tendering of documentary exhibit (trophy valuation certificate); expunction. Seizure procedure – defective certificate of seizure (timing, unauthorized officer, occupier’s signature) – reliability and admissibility.
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29 October 2021 |
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AMT assessment upheld; taxpayer must prove losses not attributable to tax incentives, and Tribunal's factual findings are final.
Tax — Alternative Minimum Tax (AMT) under Income Tax Act s.4(1)(a) (Finance Act 2008); Burden of proof in tax disputes on taxpayer (TRAA s.18(2)(b)); Tribunal factual findings final (TRAA s.25(2)); 2012 amendment not retroactive to assessments made under 2008; Interest on valid tax assessments upheld.
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29 October 2021 |
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A defective citation may be curable if particulars disclose the offence, but an equivocal guilty plea warrants quashing the conviction.
Criminal procedure – defective charge – citation of repealed/non-applicable statutory provisions – curability where particulars and facts disclose ingredients of offence (s.388(1) CPA). Plea procedure – guilty plea must be recorded after explanation of essential ingredients in a language understood by accused and admissions recorded in accused’s own words; failure renders plea equivocal and unsafe. Discretion on retrial – courts may decline retrial where long delay, witness unavailability or faded memory, and personal circumstances of accused make retrial unjust.
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29 October 2021 |
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Charge defects curable but conviction overturned for unreliable evidence and failure to call a material witness.
Criminal law — Attempted rape — Charge defects and curability under section 388(1) CPA — Voir dire and child of tender age — Evidence credibility and contradictions — Duty to call material witnesses; adverse inference.
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28 October 2021 |
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Court upheld trafficking conviction despite procedural defects, expunged the cautioned statement, and increased sentence to life imprisonment.
Narcotics law – trafficking – proof beyond reasonable doubt; chain of custody established by oral and documentary evidence. Criminal procedure – minor defects in charge sheet and name arrangement not fatal if no prejudice. Evidence – minor witness discrepancies immaterial; scientific analysis by Government Chemist decisive. Admissibility – cautioned statement improperly recorded and expunged but conviction sustained. Sentence – applicable statutory amendment warrants life imprisonment.
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28 October 2021 |
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Forfeiture upheld: POCA notice procedure satisfied, investigator-backed evidence proved tainted assets, and corporate veil was pierced under s.23.
Proceeds of Crime Act - forfeiture proceedings - proof on balance of probabilities (s.75) - notice and participation of interested parties (ss.9,10,16) - lifting corporate veil where directors convicted of serious offences (s.23) - admissibility of investigator-based affidavit; Evidence Act burden (s.110).
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28 October 2021 |
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Revision to the Court of Appeal was incompetent; leave to appeal under AJA s.5(1)(c) was required.
Appellate jurisdiction v revisional jurisdiction – competence of application to Court of Appeal – where High Court order is challengeable by appeal with leave under s.5(1)(c) AJA, revision is not competent. Revision not an alternative to appeal – appellate and revisional jurisdictions mutually exclusive except in exceptional circumstances. Application struck out; no costs where competence raised suo motu.
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27 October 2021 |
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Failure to require pleadings after making a claimant plaintiff in an interpleader suit vitiated the trial and judgment.
Civil procedure – Interpleader suit – Order XXXIII Rule 4(3)(b) CPC – where a claimant is made plaintiff in lieu, original interpleader plaintiff should be discharged and new plaintiff must file a plaint – failure to file pleadings vitiates trial – overriding objective cannot cure mandatory procedural defects – revisional powers under AJA s.4(2).
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26 October 2021 |