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299 judgments found.
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July 2019
Beneficiaries with prior involvement have standing to be joined as respondents; preliminary objections require Rule 107(1) notice and reply affidavit.
Civil procedure — Joinder/intervention — beneficiaries of estate
— preliminary objections
— standing and interest to protect estate rights
Civil procedure — Right to be heard — lateness not necessarily fatal
7 July 2019
Inadequate summing-up on circumstantial evidence and assessors' directions vitiated the murder conviction; retrial ordered.
Criminal law — murder conviction based on circumstantial evidence — Circumstantial evidence and assessors' direction — Necessity of explaining circumstantial evidence to assessors
Criminal procedure
— conviction quashed and retrial ordered — When retrial ordered following defective trial proceedings
— duty to sufficiently sum up to assessors (ingredients of offence, direct vs circumstantial evidence, legal effect of extra‑judicial statements, defence case) — Duty of trial judge to sum up on salient facts, law and possible defences
4 July 2019
Appeal dismissed: prosecution failed to prove advocate‑client principal‑agent relationship or a prima facie corruption case.
Criminal law — Corrupt transaction with an agent — Principal‑agent relationship — Whether engagement of an advocate establishes principal‑agent relationship for offence under section 15(1) Prevention and Combating of Corruption Act
Criminal procedure
— No case to answer — Prima facie test at close of prosecution’s case (ss.230–231 Criminal Procedure Act)
— disposal/return of exhibits — Court's power to return exhibits under ss.353 and 358(1) Criminal Procedure Act
4 July 2019
Failure to formally convict after finding guilt invalidates subsequent sentencing and appellate proceedings; remittal for conviction ordered.
Criminal procedure — Revision — remedial nullification and remittal for conviction and sentence
4 July 2019
Reference from a single Justice was struck out as time‑barred for non‑compliance with Rule 62(1)’s seven‑day limit.
Civil procedure — Court of Appeal — reference from single Justice — Time limit for lodging application under Rule 62(1) of the Tanzania Court of Appeal Rules, 2009
4 July 2019
Software licence fees are royalties and services delivered to a Tanzanian resident have Tanzanian source for withholding tax purposes.
Tax law
— Precedent — follows Tullow, distinguishes Pan African Energy
— Royalty definition — licence fees for use of copyrighted software
— Software licence agreements — Characterisation as lease/license
1 July 2019
Licence fees for foreign software are royalties and services supplied to a Tanzanian payer have Tanzanian source for withholding tax.
Tax law — Tax
— Software licence
— Withholding tax liability
1 July 2019
Whether the appellant had notice of a rent increase and whether unpleaded damages could lawfully be awarded.
Appellate practice — concurrent findings of fact — Reluctance of second appellate court to disturb concurrent factual findings
Damages — Special damages
Land law — Tenancy — Validity of rent increase
— No statutory requirement that notice be in writing
— mode of notice contractual
1 July 2019
June 2019
Reported
Money‑laundering counts were non‑bailable; High Court rightly declined premature striking of charges; appeal dismissed.
Appellate practice — Appellate jurisdiction — Limits — appellate court will not decide matters not determined by High Court
Civil procedure — Statutory interpretation — Interaction between Anti‑Money Laundering Act, Cap 200 amendments and CPA bail provisions
Criminal procedure
— Bail — Whether money laundering is bailable
— Pre‑trial relief — Whether High Court may strike out or assess adequacy of particulars pending committal — premature and improper before trial court or revisional jurisdiction
28 June 2019
Whether a resignation was a constructive termination and whether a 36‑month compensation award was justified.
Appellate practice — computation of time
Labour law — Constructive termination — Employer‑created intolerable conditions — ELRA s36 & Code of Good Practice r 7(1)
Labour law — Statutory compensation — Arbitrator's discretion in awarding compensation under s.40(1)(c) ELRA
— Compensation discretionary
— requires prior finding of unfair termination
27 June 2019
Reported
Service of the Notice of Appeal was proper; Court permitted amendment of the Record to include omitted exhibits.
Civil procedure — preliminary objection — Service of Notice of Appeal on interested party
26 June 2019
A litigant in person’s travel and medical treatment can sufficiently explain delay to justify an extension of time to lodge an appeal.
Civil procedure — extension of time
Civil procedure — Preliminary objections withdrawn — matter determined on merits
Civil procedure — Rule 90(1) certificate of delay
— Adequacy of medical illness and family duties as bona fide explanation for delay by litigant in person
— exclusion of intervening days
26 June 2019
Appeal against dismissal of temporary injunction is incompetent if the order is interlocutory and doesn't finally determine the petition.
Appellate practice — Appealability of interlocutory orders — procedural bar where main suit not finally determined — Appellate Jurisdiction Act s 5(2)(d)
26 June 2019
Fuel remission is forfeited where tax‑exempt fuel is supplied to non‑entitled contractors, validating the tax demand.
Tax law
— fuel and road toll remission under MDA and GNs
— conditions for remission (no transfer/sale/disposition and exclusive use)
— demand for taxes lawful
— disposition to non‑entitled persons terminates remission
— interpretation of statutory instruments
25 June 2019
Stay of execution granted pending appeal; applicants must execute bonds to maintain status quo within 14 days.
Land law — Rule 11(3)-(5) Court of Appeal Rules
— discretion as to form and quantum of security for non-monetary decrees
— timeliness, substantial loss, and security
Land law — Stay of execution pending appeal
24 June 2019
An invalid certificate of delay is fatal; it cannot extend time and renders the appellant's appeal time‑barred.
Civil procedure
— Appeal time limits
— Procedural duty — Appellant and counsel obliged to check correctness of documents in record
Constitutional law — Overriding objective/constitutional principles — Cannot cure non‑compliance with mandatory jurisdictional time limits
24 June 2019
Defective certificate of delay that misstates excluded days rendered the appeal time-barred and was struck out.
Civil procedure — Practice and procedure — Court of Appeal Rules, 2009
24 June 2019
An out-of-time notice of appeal without prior extension renders the appeal incompetent and liable to be struck out.
Civil procedure — Appeal time limits
— court may strike out late appeals lacking prior extension
— notice of appeal
— procedural non-compliance renders appeal incompetent
21 June 2019
Appeal struck out because the notice of appeal was lodged out of time without first obtaining extension of time.
Civil procedure
— Appeal time limits — Appeal filed outside 30‑day statutory period — Rule 83(1) & (2) Tanzania Court of Appeal Rules
— extension of time to file notice of appeal — discretion and requirement to account for delay — Late notice renders appeal incompetent
21 June 2019
Applicant’s ten‑year delay and reliance on evidential grounds failed to justify extension to seek review under Rule 66.
Appellate practice — extension of time — good cause, accounting for delay, diligence — Applicant must satisfy both delay explanation and that intended review falls within Rule 66(1)
Criminal procedure
— Extension of time to apply for review — Requirement to show good cause and establish delay by evidence — Court of Appeal Rules r 66(3)
— Review — review governed by Rule 66 of the Court of Appeal Rules, 2009 — Evidential matters not ordinarily a ground for review
21 June 2019
Whether an invitation to treat and a MoU with the supplier created an enforceable contract or agency entitling the appellant to damages.
Contract law — Offer and acceptance — Invitation to treat/letter of intent v. binding contract
Contract law — agency — burden of proof to establish agency
— Consultancy acting for supplier vs acting for purchaser
— liability for compensation
Damages — special (particularised) and general damages — Specific pleading and proof required — Requirement of contractual basis for contractual damages
21 June 2019
Medical treatment and attendance on a sick relative justified a sixty-day extension to lodge the intended appeal.
Civil procedure — extension of time — medical incapacity and travel to attend sick relative may constitute sufficient cause
21 June 2019
20 June 2019
A certificate of delay is invalid if it excludes days after the appellant becomes aware copies are ready; appeal struck out as time‑barred.
Civil procedure
— Certificate of delay — appeal time runs from when copies are ready — Rule 90(1) Court of Appeal Rules
— Record of appeal — omission renders record defective and appeal incompetent — Rule 96(7) supplementary record
18 June 2019
Applicant failed to account for delay and to plead Rule 66(1) grounds; extension to apply for review dismissed.
Criminal procedure — Extension of time to apply for review — Unpleaded issues at hearing cannot found review
18 June 2019
Application to strike out a notice of appeal dismissed; applicants failed to show respondents did not take essential appellate steps.
Civil procedure — Court of appeal procedure
— compliance with rule 90(2)/91(1) (application for copies and service)
— inadmissibility of new grounds raised only in submissions
— interpretation of rule 90(4) (Registrar's and appellant's duties; no automatic sanction)
— relevance of execution of decree to striking-out application
— striking out notice of appeal
18 June 2019
A typographical error in a request for copies did not show failure to take essential steps; application to strike out dismissed.
Civil procedure — Appeals
— Pendency of appeal does not automatically stay execution — Execution of decree does not alone permit striking out notice of appeal under rule 89(2)
— Striking out notice of appeal for failure to take essential steps to prosecute appeal — Application under Rule 89(2) of the Court of Appeal Rules
— written application and service for copy of proceedings required for exclusion of time — Compliance with rule 90(2) and Registrar obligations under rule 90(4)
18 June 2019
Application to strike out notice of appeal dismissed; respondents had taken requisite procedural steps and execution did not justify striking out.
Appellate practice — Appeal procedure
— new grounds cannot be introduced in written submissions without leave
— service of notice of appeal and application for copies
— striking out notice of appeal for failure to take essential steps
18 June 2019
No contractual or agency relationship existed between the appellant and the first respondent; consultancy was with Eurocopter.
Contract law — Damages
— Conditional assurances ineffectual where sale contract unsigned
— no breach, no entitlement
Contract law — invitation to treat — expression of interest not a binding offer
Contract law — Memorandum of Understanding — consultancy/agency between private parties does not create contractual obligations with third parties
Contract law — Requirement of consensus ad idem — no contract where offer was not accepted
18 June 2019
Technical delay and arguable illegality in the impugned judgment constituted good cause to extend time to lodge an appeal.
Civil procedure — extension of time
— Alleged illegality in impugned judgment (irregular admission of evidence; reliefs to unpleaded parties)
— Appeals struck out for incompetence (improperly endorsed exhibits; erroneous decree)
— costs in the cause
— good cause
— Distinction between technical and actual delay
18 June 2019
Failure to properly admit documentary exhibits rendered the trial judgment a nullity and prompted an ordered retrial.
Civil procedure
— Admissibility of documentary evidence — Requirement for production, tendering and endorsement under Order XIII Rules 4(1) & 7(1) CPC — Order XIII Rules 4(1) & 7(1) CPC and Appellate Jurisdiction Act s 4(2)
— Appeal/revision — Failure to admit exhibits — Judgment founded on improperly admitted documentary evidence is a nullity — Remedy: invocation of Appellate Jurisdiction Act s 4(2)
18 June 2019
A judgment based on documentary exhibits not properly admitted is a nullity and warrants retrial.
Civil procedure — documentary evidence
18 June 2019
Extension of time granted where reissued/corrected judgment caused brief, reasonably explained delay in filing revision.
Civil procedure — extension of time
18 June 2019
Applicant granted extension where High Court corrected and reissued judgment, causing a short, reasonable filing delay.
Civil procedure — extension of time — Good cause required — delay caused by correction/reissuance of High Court judgment can justify extension — accounting for each day of delay and distinction between apparent illegality (pure law) and mixed law/fact issues
18 June 2019
Extension granted because corrected High Court judgment was received and the short subsequent delay was reasonable.
Civil procedure — Court of Appeal — extension of time
— alleged illegality as ground for extension
— duty to account for each day of delay
— good cause required
— inability to file revision on incorrect judgment
— time to run from receipt of correct judgment
18 June 2019
Extension granted to file revision after applicant received corrected High Court judgment; 12‑day delay held reasonable.
Civil procedure
— extension of time — requirement of good cause — Receipt of corrected judgment and short delay held reasonable
— Revision — Requirement that applications for revision be accompanied by a copy of the decision sought to be revised — Necessity for a correct judgment, decree and proceedings to accompany an application for revision
18 June 2019
18 June 2019
An appeal to the Tax Revenue Appeals Board lies only from an objection decision; refusal to waive tax deposit is not appealable.
Civil procedure
— Procedure — Revision — Court’s power to strike out incompetent appeals and nullify lower tribunal proceedings
— Tax administration — Commissioner’s discretion to waive or reduce deposit is not an objection decision and is amenable to judicial review rather than appeal to TRAB
Tax law — Appeals — Competence of appeals to Tax Revenue Appeals Board — Appeal lies only from an objection decision under the TAA, not from a discretionary refusal to waive deposits
17 June 2019
An appeal against dismissal of a temporary injunction is incompetent where the order did not finally determine the pending petition.
Civil procedure — Appeals — interlocutory orders
17 June 2019
A Rule 62 reference applies only to single-Justice decisions, not full Court rulings.
Civil procedure
— Appellate locus standi — competence issues where notice of appeal names a deceased person may require regularisation by legal personal representatives
— Competence — full Court
— Court of Appeal — reference applications limited to decisions of a single Justice
16 June 2019
Registry delay in supplying essential documents can constitute good cause for extension of time to lodge an appeal.
Appellate practice — extension of time — proper forum — Effect of filing Notice of Appeal and limits of High Court's power under s.11 Appellate Jurisdiction Act
Civil procedure
— Good cause test and Lyamuya factors Extension of time — Technical delay caused by court registry's failure to supply documents
— Procedural irregularity — defective record and delayed service invalidate appeal process and require re-preparation of record — Relevance to extension applications
14 June 2019
Court granted extension of time due to technical delay by High Court Registry in supplying essential appeal documents.
Appellate practice — Appellate jurisdiction — competence to grant extension
Civil procedure
— extension of time
— Record of appeal
14 June 2019
Alleged illegality in an impugned decision suffices as good cause to extend time to file an appeal.
Civil procedure — extension of time
— failure
— where illegality of the impugned decision is raised, it constitutes sufficient reason to enlarge time to appeal
14 June 2019
Omission of statutory sub‑category or victim's age and minor date inconsistencies do not vitiate conviction absent prejudice.
Criminal law — Sexual offence (unnatural offence) — Effect of defective particulars/omission of subsection in charge sheet
Criminal procedure — Variance between charge and evidence as to time — Time variance curable under Criminal Procedure Act s 234(3)
Evidence — Child witness voire dire — recording opinion that child understands duty to tell truth
14 June 2019
Reliance on unadmitted documentary exhibits rendered the trial judgment a nullity; retrial ordered.
Civil procedure — documentary evidence
13 June 2019
Conviction for unnatural offence upheld despite defects in charge and minor date discrepancy; voir dire and evidence found reliable.
Criminal law
— Sexual offence (unnatural offence) — Curable defect
— variance between charge and evidence as to time — Date discrepancy not fatal
Evidence — Child witness voire dire — Voir dire — Oath comprehension test sufficient
12 June 2019
An appeal to the Tax Revenue Appeals Board is limited to objection decisions under the TAA; waiver refusals are not appealable.
Tax law
— Appeals — Scope of appeals to Tax Revenue Appeals Board — Appeal confined to objection decisions under TAA
— refusal to waive deposit not an appealable objection decision — Competency of appeal — Revision
12 June 2019
Appeal against Commissioner’s refusal to waive assessed tax deposit was incompetent; appeal struck out and lower tribunal decisions nullified.
Appellate practice — Competence of appeal — Requirement of prior objection decision before appeal to Tax Revenue Appeals Board
Judicial review — Judicial review of taxing officer’s decision — Whether refusal to waive assessed tax deposit is challengeable only by judicial review
Tax law — Tax appeals — scope of appeal
12 June 2019
An appellate court should not grant injunctions to restrain execution of subordinate tribunals; a stay of execution is the proper remedy.
Civil procedure — Inherent powers
11 June 2019
Applicant failed to justify the 110-day delay after a struck-out appeal; extension of time to appeal was refused.
Civil procedure — extension of time — distinction between timely-lodged but incompetent appeal and actual delay.* Burden to account for every day of delay
11 June 2019