Court of Appeal of Tanzania

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

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

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11 judgments
Citation
Judgment date
February 2026
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.
4 February 2026
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
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.
4 February 2026
January 2026
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.
20 January 2026
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.
20 January 2026
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.
19 January 2026
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.
19 January 2026
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.
19 January 2026
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.
19 January 2026
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.
19 January 2026
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.
19 January 2026