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High Court Commercial Division

The Commercial Court was officially inaugurated on 15th September, 1999. The Government of Tanzania endorsed the recommendations in 1997. It is a division of the High Court of Tanzania. The difference with other High Court Registries is that this court specializes in the determination of commercial disputes only.

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https://www.comcourt.go.tz/comcourt/

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Citation	Judgment date
January 2026
Mahesh Patel vs Stelios Tscichlas (Consolidated Misc. Commercial Applications No. 13218 & 14373 of 2025) [2026] TZHCComD 1 (21 January 2026) Taxing officer’s award upheld: consultation fee subsumed within instruction fee, currency conversion permissible, cross-references dismissed. Taxation of costs – instruction fee – application of Ninth Schedule (Item 8) – consultation fee subsumed in instruction fee – conversion of foreign-currency bills to TZS – exchange-rate evidence must be pleaded – scope of Order 48 (1/6 rule) in taxation proceedings – appellate interference with taxing officer’s discretion.	21 January 2026

Citation

Judgment date

January 2026

Mahesh Patel vs Stelios Tscichlas (Consolidated Misc. Commercial Applications No. 13218 & 14373 of 2025) [2026] TZHCComD 1 (21 January 2026)

Taxing officer’s award upheld: consultation fee subsumed within instruction fee, currency conversion permissible, cross-references dismissed.

Taxation of costs – instruction fee – application of Ninth Schedule (Item 8) – consultation fee subsumed in instruction fee – conversion of foreign-currency bills to TZS – exchange-rate evidence must be pleaded – scope of Order 48 (1/6 rule) in taxation proceedings – appellate interference with taxing officer’s discretion.

21 January 2026