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Citation
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Judgment date
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| February 2026 |
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Appellant liable for defective, delayed repairs; unpleaded and emotional-damage awards set aside; modest damages and transport awarded.
Contract law – breach for delayed and unsuccessful repairs; damages – necessity of pleading and proof for special damages; remoteness; companies cannot recover mental anguish/emotional distress; specific performance requires evidential basis.
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6 February 2026 |
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Material variance, improper exhibit admission and a broken chain of custody defeated the prosecution; conviction quashed.
Criminal law – Drug trafficking – Admissibility of exhibits and committal listing – Material variance between information and evidence – Chain of custody and compliance with Drugs Control Regulations – Inconsistent prosecution evidence and failure to call material witness – Proof beyond reasonable doubt.
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6 February 2026 |
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Variance between charge particulars and evidence, and failure to amend under s.251 CPA, rendered conviction unsafe.
Criminal law – Armed robbery – Variance between charge sheet particulars and evidence (stolen items and particulars) – Inconsistencies in accused’s name in evidence – Failure to amend charge under s.251 CPA – Conviction unsafe for want of proof beyond reasonable doubt. |
6 February 2026 |
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High Court erred in reducing general damages; appellate court restored CMA’s TZS.100,000,000.00 award and struck out a time‑barred appeal.
Labour law — unfair termination — general damages for non-pecuniary loss — appellate interference with discretionary awards — wrong principle of law or inordinate award required for interference. |
6 February 2026 |
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Telephone instructions by a known employee authorized the transfer; the respondent did not breach duty and the applicant proved no loss.
Banking law — banker–customer relationship — interpretation of General Terms and Conditions — telephone and agent instructions (clauses 3.2–3.4) — duty of care — burden of proof for damages — appellate deference to trial judge credibility findings. |
6 February 2026 |
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A retrial must proceed on the same information or be validly amended; failure renders proceedings a nullity and warrants retrial.
Criminal law — Retrial/trial de novo — requirement to proceed on same information or valid amendment under s.276(2)/294(2) CPA — use of different information renders retrial a nullity — conviction quashed and retrial ordered; retrial may be ordered more than once.
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6 February 2026 |
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Extension of time granted where delay was technical, supported by affidavit and alleged illegality in the impugned proceedings.
Civil procedure — Extension of time under Rule 10 — "Good cause" and technical delay due to concurrent proceedings — Alleged illegality in impugned proceedings as ground — Unopposed affidavit.
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6 February 2026 |
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A licensed non-deposit microfinance provider can be a "financial institution" liable to excise duty despite Microfinance Act tiering.
Tax law – Excise duty on financial institutions – Meaning of "financial institution" – Interaction of Excise Act, Income Tax Act, Bank of Tanzania Act and BAFIA – Role of Microfinance Act tiering – Strict construction of taxing statutes balanced with contextual definitions from related statutes. |
5 February 2026 |
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Whether a stay of execution pending appeal should be granted and on what security when respondents file no replying affidavits.
Civil procedure — Stay of execution pending appeal — Applicant burden to demonstrate risk of irreparable loss — Failure to file replying affidavits treated as concession — Conditional stay requiring bank guarantee as security.
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5 February 2026 |
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An omission by the tax commissioner to decide a waiver within statutory time is appealable to the Tax Revenue Appeals Board.
Tax law – Appeals – Section 53(1) Tax Administration Act – appealable "other decisions or omissions" – statutory omission to determine waiver – jurisdiction of Tax Revenue Appeals Board; limits of precedent (distinguishable Pan African Energy authorities).
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5 February 2026 |
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Appellant failed to prove respondents published alleged defamatory statements; contradictions and lack of evidence led to dismissal with costs.
Defamation — Publication — Burden of proof on balance of probabilities — Material contradictions in witness testimony defeat proof of publication — Vicarious liability insufficient without evidence of agent's publication — First appellate court’s duty to re-evaluate evidence.
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4 February 2026 |
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A taxpayer must submit supporting documents at objection stage or seek leave; royalties and management fees not proven deductible.
Tax law — burden of proof in tax appeals — requirement to submit supporting documents at objection stage or seek leave under TRAB Rule 16(5); reconciliation of EFDMS and audited financial statements; Regulation 36(7) EFD printouts; deductibility of management and royalty fees under section 11(2) Income Tax Act.
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4 February 2026 |
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Taxpayer must produce documentary evidence to discharge onus under TRAA; oral testimony alone is insufficient, assessment upheld.
Tax law – Burden of proof in tax appeals – Section 18(2)(b) TRAA – Taxpayer must produce documentary evidence to discharge onus – Assessment prima facie evidence of liability – Oral testimony insufficient where documents are available or demanded. |
4 February 2026 |
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Whether the respondent validly terminated the applicant for gross dishonesty after accepting transfer benefits and refusing refund.
Labour law – unfair dismissal – gross dishonesty – transfer benefits accepted then refusal to refund – procedural irregularity did not negate substantive fairness – right to be heard absent evidential support – appellate restraint under section 58 LIA against re-evaluating concurrent factual findings.
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4 February 2026 |
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Whether the final pre‑trial conference day is excluded when computing the 14‑day period to file witness statements.
Commercial Court procedure — rule 49(2) — computation of time — Interpretation of Laws Act s.61(1)(b) — ‘day of’ vs ‘from which’ — exclusion of pre‑trial conference day; successor judge’s duty to record reasons under Order XVIII; striking out witness statement; dismissal for want of prosecution.
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3 February 2026 |
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Tribunal failed to give required reasons under rule 22(c), vitiating its VAT appeal decision and prompting remittal for a reasoned judgment.
Tax law – VAT assessment and exempt/special relief sales – Requirement for tribunal judgments to contain reasons (Rule 22(c), Tax Revenue Appeals Tribunal Rules, 2018) – Failure to give reasons vitiates decision – Remittal for proper reasoned judgment.
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3 February 2026 |
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Appellant proved full claimed loan from multiple bank statements; sale proceeds and fixed deposit deducted; costs awarded.
Commercial law — Loan recovery — Bank statements as primary evidence of outstanding indebtedness; admitted multiple statements aggregated to prove total claim — Sale of pledged securities and disclosure of proceeds — Fixed deposit held under lien and accounting — Award of costs to successful lender.
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3 February 2026 |
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3 February 2026 |
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Rectification of judgment does not extend the statutory 60-day appeal period; a defective certificate of delay cannot cure lateness.
Civil procedure — Appeal time limits — Rule 90(1) Court of Appeal Rules — Certificate of delay: Registrar must exclude only days from request to notification of readiness — Rectification under slip rule (section 96) cannot extend or suspend the sixty-day appeal period — Defective certificate of delay cannot cure late filing.
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3 February 2026 |
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Revision allowed where receiver’s possession deprived objectors of locus standi, rendering objection proceedings a nullity.
Civil procedure — Revision under AJA s.6(3) despite bar by Order XXI r.64 — Objection to attachment — Distinction between proprietary interest and possession — Effect of appointment of receiver and manager; locus standi to object — Nullity of proceedings where objector lacks possession.
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3 February 2026 |
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Appeal dismissed: charge properly admitted and prosecution proved unnatural offence with medical corroboration despite delayed reporting.
Criminal procedure – arraignment and formal admission of charge (s.129 CPA); Unnatural offence (s.154(1)(a)) – elements and requirement of penetration; Sexual offences – delayed reporting and effect of threats on victim credibility; Corroboration by medical evidence (PF3).
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3 February 2026 |
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Inconsistent appeal documents referring to a quashed decision cannot be cured; appeal struck out for incompetence.
Civil procedure – Competence of appeal – Notice of appeal vs memorandum and record of appeal inconsistency – Appeal documents referring to an already-quashed decision – Overriding Objective Principle (Oxygen Principle) – Rule 111 amendment – Preliminary objection – Striking out incompetent appeal.
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3 February 2026 |
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Proceedings quashed where a minor litigant appeared without a next friend and a non‑party applicant lacked locus standi; matter remitted.
Probate and administration — heirs and distribution — locus standi of non-party applicant — minors in probate proceedings must appear by next friend (Probate & Administration Act s36; s52(a); Order XXXI CPC) — incomplete record — quash and remit proceedings.
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3 February 2026 |
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Whether termination was lawful where mobilisation remained unproved, suspension was temporary, and damages must avoid overcompensation.
Contract law – performance and termination – mobilisation acceptance as condition precedent to payment – burden of proof on party claiming completion; whether first acceptable shot-point starts contractual completion period; temporary suspension for recalled equipment not a material breach; signed variations can extend time and shift responsibility; measure of damages for unlawful termination limited to contractual entitlement, avoiding unjust enrichment. |
3 February 2026 |
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Whether offshore contract revenue of the head office is taxable in Tanzania as income of the appellant's permanent establishment.
Tax law — Permanent establishment and "force of attraction" — Allocation of offshore contract revenue to onshore permanent establishment; Income Tax Act s.3 (definition of permanent establishment), s.6(1)(b) (taxation of income sourced in United Republic), s.26 (accrual/percentage-of-completion); Appeals limited to questions of law (Tax Revenue Appeals Act s.25(2)).
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3 February 2026 |
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Appellant’s failure to clear taxes and provide export documentation defeated its breach, damages, and directors’ liability claims.
Contract law — performance and breach — party’s own failure to perform (transportation, border clearance, export documentation) can excuse counterparty’s performance; tax assessments impeding export — proof of loss and causation required for damages; corporate veil — directors not personally liable absent bad faith or conduct outside corporate capacity.
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3 February 2026 |
| January 2026 |
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Extension of time granted to file appeal records due to technical delay in obtaining court documents.
Civil procedure — Appeals — Extension of time to file memorandum and record of appeal — Technical delay caused by Registrar’s failure to supply records — Time spent pursuing relevant court processes excluded — Rule 10 Court of Appeal Rules — Certificate of delay.
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30 January 2026 |
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Stay of execution granted pending appeal; application timely and conditional on a TZS 24,092,000 bank guarantee.
Civil procedure – Stay of execution – Timeliness of application – Whether applicant could await Deputy Registrar’s ruling before lodging appeal – Requirements under Rule 11: showing of substantial loss and provision of security (bank guarantee).
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27 January 2026 |
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Signed loan variations and spousal consents established consent; unpleaded, unproven misrepresentation failed to vitiate the mortgages.
Contract and property law — mortgage and guarantee — validity of loan renewals — presumption of knowledge on signing; burden of proof in civil claims; requirement to plead misrepresentation; spousal consent to mortgage.
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23 January 2026 |
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Commercial Division may decide land-related commercial disputes; mortgage by non-owner known to bank is invalid.
Commercial Division jurisdiction over commercial disputes involving land; validity of mortgage where property was sold in execution; lender’s knowledge vitiating mortgage; mesne profits require evidentiary proof.
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23 January 2026 |
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A bank may set off a matured fixed deposit against a guarantor’s debt where guarantee, demand notice, and general lien exist.
Guarantee and indemnity – demand notice to guarantor – matured fixed deposit receipt becomes general balance – bank's general lien and right of set-off – objection to undervaluation not raised below cannot be entertained on second appeal.
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20 January 2026 |
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Mortgage deed is a separate contract; borrower was not a necessary party and striking out was improper; amendment/impleader was the correct remedy.
Land law – mortgage distinct from loan agreement – non-joinder of borrower not necessarily fatal; Order 1 r.9 and r.10 CPC – amendment/impleader appropriate remedy for non-joinder of necessary party; burden of proof of repayment may be discharged by evidence other than by joining borrower.
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20 January 2026 |
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Appeal struck out as time barred: excluded delay runs to Registrar's notification/collection date, not certificate issuance.
Civil Procedure — Appeals — Time limitation under rule 90(1) Court of Appeal Rules 2009 — Certificate of delay — Excluded period runs to Registrar's notification/collection date — Delay in collecting documents and filing appeal renders appeal time barred.
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19 January 2026 |
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Failure to record and justify dissent by a Tribunal Vice‑Chairperson under s.20 TRAA renders the judgment invalid.
Tax law — withholding tax on payments to non‑residents; Double Taxation Agreements — conflict with domestic withholding provisions; Administrative/tribunal procedure — s.20 Tax Revenue Appeals Act requires recording of differing members' opinions and reasons for disagreement; failure to comply is fatal and warrants quashing and remittal.
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19 January 2026 |
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Whether the High Court erred by awarding 12 months' compensation instead of the appellant's claimed 60 months for unfair termination.
Employment law – unfair termination – compensation – section 40(1)/41(1) ELRA (minimum twelve months) – discretionary power to award higher compensation – appellate interference limited to misdirection, improper consideration, omission, or wrong conclusion – regulation 32(5) considered.
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19 January 2026 |
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The appellants sold a property not listed as security; court held it was not security and dismissed the appeal with costs.
Land law — security for loan; written loan agreement and letter of offer control; Evidence Act — best evidence rule for written contracts; compliance with DLHT Regulation 3(2) (application particulars); nullification of unlawful auction and restitution to purchaser; tribunals' power to grant consequential relief.
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19 January 2026 |
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The appellant's challenge to the Declaration of Trust's illegality and unfair prejudice was dismissed with costs.
Company law — Declaration of Trust — Unfair prejudice (s.236 Companies Act) — Non‑joinder and necessary parties (Order 1 r.9 CPC) — Company secretary's acts in official capacity — BRELA not a necessary party.
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19 January 2026 |
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Tribunal's failure to give reasons rendered its decision null; Court remitted case for fresh judgment.
Tax law — withholding tax and DTA applicability — Tribunal's duty to give reasons (rule 22 Tax Revenue Appeals Rules, 2018) — failure to state reasons renders judgment null — Court's revisional powers to set aside and remit for fresh judgment (s.6(2) AJA).
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19 January 2026 |
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Court held executing court acted without jurisdiction and denied the purchaser right to be heard, ordering remittal and costs.
Execution law; Order XXI rules 87–90 CPC; Proclamation of Sale; functus officio; right to be heard; natural justice; judicial vs administrative order; revision jurisdiction.
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19 January 2026 |
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The applicant's conviction based on an uncorroborated confession and tenuous circumstantial evidence was unsafe.
Criminal law — Murder — Circumstantial evidence — Oral extrajudicial confession and cautioned statement — Requirement of corroboration — Exhibits v. items marked for identification — Inconclusive DNA — Conviction unsafe.
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9 January 2026 |
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Appeal struck out for failure to serve the memorandum of appeal as required by Rule 97(1) of the Court of Appeal Rules.
Civil procedure — Service of memorandum of appeal — Rule 97(1) mandatory — Non‑compliance renders appeal incompetent; Court declined to determine other preliminary points or substantive issues concerning registration of foreign judgment.
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9 January 2026 |