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Citation
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Judgment date
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| April 2026 |
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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
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9 April 2026 |
| March 2026 |
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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
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30 March 2026 |
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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.
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27 March 2026 |
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Alleged illegality and technical delays justified an extension of time to file a notice of appeal and obtain records.
Civil procedure – extension of time under Rules 10 and 45A(1)(a) – technical delay from struck-out proceedings – illegality of decision – revocation of right of occupancy by District Land Allocation Committee (DLAC) – requirement to account for delay – requests for certified copies and notice of appeal.
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23 March 2026 |
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Demolition under planning notice while lease subsisted was breach; plaintiff proved plot existence and received general damages.
Contract law — breach by public authority — demolition under planning notice not a contractual termination; pleadings and admissibility of documents; proof of special damages versus award of general damages; reliefs not pleaded cannot be granted.
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18 March 2026 |
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Conviction quashed where inadmissible extrajudicial statement and incomplete circumstantial chain failed to prove guilt.
Criminal law – Murder – Circumstantial evidence – "Last person seen" doctrine – Admissibility of extrajudicial/cautioned statements – Procedural irregularity leading to expungement – Duty to exclude reasonable hypotheses – Failure to call material witnesses.
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18 March 2026 |
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Admissible cautioned statement rendered unsafe by material contradictions and timing; conviction quashed for failure to prove guilt.
Criminal law — Cautioned statement — Certification under CPA and PGO; admissibility vs probative value — Material contradictions (place/time) — Recording outside statutory period — Expunging unsafe statements — Failure to tender listed exhibits not automatically fatal — Common intention evidence undermined by discharged co-accused — Burden to prove guilt beyond reasonable doubt.
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18 March 2026 |
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Trial ruling striking out a party's witness statement without hearing them denied the right to be heard; proceedings remitted for rehearing.
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18 March 2026 |
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A stay of execution requires an executable decree; a mere dismissal decree is not capable of being stayed.
Civil procedure — Stay of execution — Rule 11(3) Court of Appeal Rules — Executable decree required — Dismissal decree non-executable — Preliminary objection on competence sustained.
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12 March 2026 |
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A birth certificate alone does not conclusively establish biological parentage where the claimant refuses court‑ordered DNA testing.
Probate and administration – proof of biological relationship – birth certificate not conclusive proof of paternity – DNA testing as preferred scientific proof – refusal to submit to court‑ordered DNA test may undermine claimant's burden of proof – appellate review of concurrent findings of fact.
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5 March 2026 |
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Conviction for unnatural offence quashed due to material contradictions, investigative omissions, and improperly discounted alibi evidence.
Criminal law – Unnatural offence – proof beyond reasonable doubt; material contradictions in prosecution evidence; admissibility and weight of PF3 and expert opinion; failure to call material witnesses and inspect scene; alibi tendered without notice but documents admitted without objection
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4 March 2026 |
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Challenges to chain of custody and an imperfect extrajudicial form failed; conviction for possession of elephant tusks affirmed.
Wildlife offence — unlawful possession of government trophies; Evidence — chain of custody and exhibit identification; Extrajudicial statements — Chief Justice Guidelines compliance and curative effect of statement contents; Expert identification and corroboration.
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4 March 2026 |
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Failure to obtain statutory leave for a representative suit renders the proceedings incompetent and a nullity.
Civil procedure – Representative suits – Order 1 Rule 8(1) CPC – leave to sue in representative capacity mandatory – locus standi – failure to obtain leave renders proceedings incompetent and a nullity – appellate interference where violation of law/procedure.
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4 March 2026 |
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Conviction quashed where night‑time visual identification was not watertight and prosecution failed to prove the appellant’s guilt beyond reasonable doubt.
Criminal law — Unnatural offence — Visual identification at night — Requirements for watertight identification; prosecution must eliminate possibility of mistaken identity — Failure to describe lighting, distance or basis for familiarity undermines identification evidence.
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3 March 2026 |
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Failure to file heirs' consent in the prescribed Form 56 renders a petition for letters of administration incompetent and null.
Probate law – Requirement of heirs' written consent – Rules 39(f), 71(4) and 72 – Form 56 mandatory – Meeting minutes not substitute – Petition incompetent ab initio – Nullity of subsequent proceedings.
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3 March 2026 |
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Conviction quashed after cautioned statement expunged for non‑compliance with CPA and oral confession found unreliable.
Criminal law – Rape – Proof beyond reasonable doubt – Admissibility of cautioned statement – Mandatory compliance with s.58(4)/s.59(4) Criminal Procedure Act – Expungement of improperly recorded statement – Reliability of oral confession – Appellate interference with concurrent findings.
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2 March 2026 |
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A guilty plea admitting only the charge but not the facts is defective and vitiates any resulting conviction.
Criminal procedure — Plea of guilty — Requirement that accused be given prosecutor’s statement of facts and opportunity to admit, dispute or explain them — Failure to obtain accused’s response vitiates conviction; plea must be perfect, complete and unambiguous — Remittal for proper arraignment and retrial
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2 March 2026 |
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Vague charge timing and investigative deficiencies meant the prosecution failed to prove the offence beyond reasonable doubt.
Criminal law – Charge particulars – Time of the alleged offence – Necessity to amend under section 251 CPA where evidence identifies a specific date; Proof beyond reasonable doubt – inadequate investigation, failure to call arresting witnesses and unresolved witness inconsistencies undermine prosecution case; Right to fair trial – particularity of charge and ability to prepare defence
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2 March 2026 |
| February 2026 |
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Non-joinder of the auctioneer, Registrar and purchaser vitiated the ex parte land judgment and mandates rehearing.
Land law; necessary parties; non-joinder; Order I Rule 3 CPC; Registrar of Titles; auctioneer; purchaser at auction; nullity of proceedings; remit for rehearing
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27 February 2026 |
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Appeal dismissed because appellants lacked locus standi, one being only a witness and not a party to the challenged ruling.
Probate and administration — locus standi to appeal — distinction between objector (party) and witness — objection ruling v. appointment ruling — nullity of appeal for lack of standing
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27 February 2026 |
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An appellate court's declaration of intestacy based on a missing admitted Will is vitiated if parties are not afforded a hearing.
Probate law — proof and admissibility of wills — missing trial exhibit — appellate compositional issues — right to be heard — decision on incomplete record vitiates judgment — remittal for rehearing
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27 February 2026 |
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Court quashed applicant's unlawful‑dealing conviction for lack of jurisdiction but upheld unlawful‑possession conviction.
Wildlife law – s106(1)(b) WCA: warrantless searches by authorised officers; jurisdictional limits – consent and certificate must specify offences; Criminal Procedure Act – preliminary hearing, disclosure and cautioned statements; chain of custody of exhibits; extra‑judicial statements and Chief Justice's guidelines.
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26 February 2026 |
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A charge of armed robbery omitting the victim of threats/violence is incurably defective and convictions must be quashed.
Criminal law — Armed robbery — Particulars of offence — Requirement to disclose person to whom violence or threats were directed — Omission renders charge incurably defective; cannot be cured by evidence; conviction quashed. Also: failure to prove theft undermines prosecution evidence
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26 February 2026 |
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The appellant's rape conviction upheld; conviction for impregnating a schoolgirl quashed for lack of proof of paternity.
Criminal law – Rape – statutory rape/impregnating a schoolgirl – proof beyond reasonable doubt – DNA evidence – admissibility and chain of custody – expungement where collection/transport procedures not proven – corroboration of victim's testimony – delay in reporting due to threats and immaturity – appellate interference with concurrent findings
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26 February 2026 |
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Appeal struck out for incomplete record (missing letters of administration) and suing respondent personally instead of as administratrix.
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26 February 2026 |
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A transfer made under the wrong statutory provision nullifies subsequent plea, hearing and trial; remit for proper transfer and retrial.
Criminal procedure – High Court power to transfer – Transfer must be under s.256A(1)/s.274(1) CPA; transfer under wrong/non-existent provision nullifies proceedings; same Resident Magistrate with extended jurisdiction must take plea and conduct trial
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25 February 2026 |
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Identification parade without prior description made the appellant's identification unreliable; conviction quashed.
Criminal law – Identification parade – requirement of prior detailed description of suspect – identification held to be of no value where no prior description and suspect already in custody; proof beyond reasonable doubt – unreliable identification vitiates conviction despite medical evidence of sexual assault on a child
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23 February 2026 |
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Conviction quashed because variance between charged location and evidence required amendment, leaving charges unproven.
Criminal law – Charge particulars – Variance between charged place and evidence – Requirement to amend charge under s.234(1)/s.251(1) CPA – Failure to amend renders charge unproven and conviction unsustainable; Human DNA evidence – admissibility concerns where sampling/chain‑of‑custody and statutory procedures not shown.
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19 February 2026 |
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Appeal allowed: identification unreliable and unc ertified cautioned statement expunged, conviction quashed.
Criminal law — identification by recognition: failure to name or describe at earliest opportunity undermines reliability; Cautioned statement — section 58(3) CPA requires certification by recording officer; lack of certification renders statement inadmissible and expunged; Prosecution burden — without reliable ID or admissible confession, case not proved beyond reasonable doubt.
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19 February 2026 |
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Failure to conduct an identification parade where a child victim only described, not named, her assailant rendered identification unsafe.
Criminal law — Identification parade — Victim gave only a physical description and did not name the assailant — Failure to hold identification parade renders alleged identification a dock-identification and unreliable — Proof beyond reasonable doubt not established — Conviction quashed.
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19 February 2026 |
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Failure to record a ruling and to inform the appellant of rights under s.248(1) CPA vitiates subsequent proceedings and conviction.
Criminal procedure — s.248(1) CPA — failure to record clear ruling whether accused has a case to answer and failure to inform accused of rights to give evidence or call witnesses — procedural omission fatal — subsequent proceedings nullified; conviction and sentence quashed; record remitted to trial court.
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12 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 |
| December 2025 |
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Applicant granted extension to appeal after Court found pursuit of leave and seven-day delay constituted sufficient cause.
Civil procedure — Extension of time under Rule 10 — Time spent pursuing leave to appeal is excludable from limitation period — Duty to account for all days of delay — Reasonableness and diligence in filing — Alleged illegality not determined when delay accounted for.
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30 December 2025 |
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A natural person trading under a business name has locus standi; a business name is not a separate legal entity.
Locus standi — Business name — Unincorporated entity — Business name does not create separate juristic personality — Natural person trading under a business name has capacity to sue.
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24 December 2025 |
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Respondent's failure to pay monthly loan instalments was a contractual breach, entitling the appellant to recover the outstanding debt.
Banking law – Loan agreement – Default for failure to pay monthly instalments – Contract clause entitling lender to terminate and enforce security; Evidentiary burden – requirement for account/statements versus admissions and undisputed facts; Civil procedure – inadmissibility of unpleaded facts (COVID-19) as basis for judgment.
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23 December 2025 |
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Extension of time granted where improper service of hearing notice constituted an apparent illegality justifying restoration application.
Civil procedure — Extension of time under rule 10 — Illegality on the face of the record — Improper service of notice of hearing — Restoration of dismissed appeal — Evidential burden to rebut representation by counsel.
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23 December 2025 |
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Applicant failed to show substantial loss or tender adequate security; stay of execution pending appeal refused.
Stay of execution – Court of Appeal Rules, r.11(3),(4),(5) – intention to appeal not automatic stay – requirements: timeliness, demonstration of substantial/irreparable loss, and furnishing of adequate security – labour dispute, no costs order.
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18 December 2025 |
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Stay of execution granted pending appeal after applicant showed timeliness, irreparable loss and offered bank guarantee security.
Civil procedure — Stay of execution — Court of Appeal Rules 11(3)-(7) — requirements: timeliness (14 days), irreparable/substantial loss, security for due performance (bank guarantee), compliance with Rule 11(7) documentary requirements — stay granted pending appeal.
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12 December 2025 |
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Stay of execution granted pending appeal where applicants occupy disputed land and provided acceptable security.
Civil procedure – Stay of execution – Rule 11 Court of Appeal Rules – Timeliness after revival of execution following judgment creditor's death – Requirement to show substantial loss where applicant occupies disputed land – Adequacy of security by deposit of residential licence.
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11 December 2025 |
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Mortgagee must obtain fresh valuation and meet the 25% rule; sale tainted by fraud voids purchaser’s protection.
Land Act s.143 – mortgagee’s duty of care to obtain best price; fresh valuation and Chief Valuer approval; 25% undervalue rule; rebuttable presumption of breach
Evidence – burden to comply rests on mortgagee, not mortgagor. Bona fide purchaser – s.145(3) protection unavailable where sale tainted by fraud/misrepresentation or purchaser had notice of irregularity. Auction sales – non-compliance with valuation/procedure may invalidate sale
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10 December 2025 |
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A mortgagee must obtain a fresh valuation and exercise duty of care; undervalue sale can be voided and purchaser loses protection.
Land law – Mortgagee’s duty of care and valuation before sale – Section 143 (25% rule) – Burden of proof – Bona fide purchaser protection and exceptions (fraud/notice) – Sale at undervalue can be set aside.
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10 December 2025 |
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Court held that alleged failure to investigate poor performance is a factual issue, not a point of law, and struck out the appeal.
Labour appeals — jurisdiction under section 58 LIA — appeals limited to points of law; investigation into poor performance — factual question versus point of law; Performance Improvement Plan (PIP) considered factual evidence in disciplinary/performance proceedings.
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3 December 2025 |
| November 2025 |
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DLHT lacked jurisdiction over an insurance indemnity claim; proceedings and subsequent appeal were nullified.
Jurisdiction — District Land and Housing Tribunal — Whether DLHT may adjudicate insurance/indemnity claims arising from theft/fire —
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27 November 2025 |
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The appellant cannot use accounting reclassification under section 21/IAS8 to avoid s11(2)'s year-of-income deduction requirement.
Income Tax Act s11(2) – Deductibility of expenses – deductions must be incurred in the year of income and wholly and exclusively for production of income; s21 and IAS 8 – basis of accounting for tax purposes does not authorize correcting returns to override s11(2); procedural fairness – omission to cite a specific subsection does not make it a new issue where the dispute squarely concerns that statutory principle; appellate scope – legal questions on statutory interpretation are properly before the Court.
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26 November 2025 |
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Bank’s written facility (amended) governs loan amount; pre‑contractual conduct cannot vary the written loan agreement.
Civil procedure – choice of forum clause – waiver vs exclusive selection of registry; Banking law – loan facility documentation – written facility letter prevails over pre‑contractual negotiations; Evidence – parol evidence rule bars using negotiations/conduct to vary a written loan agreement; Secured lending – guarantors liable where borrower defaults; Remedies – declaration of breach, payment of outstanding balance, interest, penalties, vacant possession and damages.
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26 November 2025 |
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Insurer not liable where loan exceeded Free Cover Limit and no medical underwriting was obtained; non‑disclosure of pre‑existing disability fatal to claim.
Insurance law – Group credit life policy; Free Cover Limit (FCL) and requirement for medical underwriting; uberrimae fidei – duty of disclosure of pre‑existing medical conditions; contract interpretation – insurer’s liability limited where underwriting not obtained; remedies of bank to recover unsecured excess loan.
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26 November 2025 |
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Stay of execution granted pending appeal; verification numbering error treated as clerical and Rule 11 requirements satisfied.
Court of Appeal – Civil procedure – Stay of execution under Rule 11 – requirements: good cause, irreparable harm, undertaking to provide security – verification clause defects – clerical error rectifiable under overriding objective – Rule 90(1) not applicable to stay applications.
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25 November 2025 |
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Whether the appellant showed good cause to obtain extension of time to file a tax appeal.
Tax appeals – extension of time – section 16(5) TRAA – reasonable/sufficient cause – technical delay v. actual delay – duty to account for each day of delay – overriding objective cannot override mandatory time limits.
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25 November 2025 |
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Stay of execution granted pending appeal, conditioned on a TZS 250,000,000 bank guarantee.
Stay of execution – application under rule 11(6) of the Tanzania Court of Appeal Rules, 2009; irreparable harm and risk of appeal being rendered nugatory as grounds for stay. Enforcement of labour award – long delay between award and execution; appropriate conditional security to protect respondent
Security – bank guarantee as condition for stay; failure to furnish security terminates stay
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21 November 2025 |
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Applicant failed to prove good cause or account for delay; extension of time was dismissed with no costs.
Court of Appeal — extension of time under Rule 10 — good cause — need to account for each day of delay; allegations of illness/financial hardship require evidential support in affidavit; competence/jurisdictional points may be decided without oral hearing; illegality on face of record must be clear to justify extension.
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20 November 2025 |