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.
2 judgments

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2 judgments
Citation
Judgment date
April 2024
The appellant failed to prove tax evasion or abuse of office beyond reasonable doubt; acquittal upheld.
Criminal law — burden of proof — prosecution must establish guilt beyond reasonable doubt; suspicion insufficient. Tax evasion — elements include intentional conduct of business and failure to be a registered taxpayer or pay due tax. Abuse of office — requires proof of intentional misuse of position to obtain undue advantage; secondary charge may fail if primary offence not proved. Abatement — appeal against a deceased appellant/respondent abates under procedural rules.
30 April 2024
Applicant granted seven‑day extension to serve respondent after registry delay prevented timely service of appeal documents.
Civil procedure – extension of time to serve memorandum and record of appeal – delay caused by court registry’s failure to supply filed copies – sufficiency of cause under Rule 97(1) and discretionary power to extend time – unopposed application; alleged illegality not considered.
30 April 2024