SARC Digested Cases
Access professionally prepared digests of leading Tanzanian court decisions covering Taxation, Commercial Law, Employment Law, Land Law, Constitutional Law, Company Law, Banking Law, Criminal Law and Civil Litigation. Each digest presents concise legal principles, facts, issues, court reasoning and practical implications for advocates, judges, magistrates, students, researchers, accountants, tax consultants and corporate executives.
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2015 Digested Cases
Professionally prepared digests of leading Tanzanian court decisions delivered in 2015. Browse by case name, area of law, court, judge, citation or keywords.
Commissioner General TRA vs. Rodgers Mhina & Another
TZS 10,000Civil Procedure; Appellate Practice
Court of Appeal of Tanzania
2015
Civil Application No. 135 of 2014
Luanda, J.A.
Extension of Time, Restoration of Appeal, Defective Affidavit, Source of Information, Rule 10, Rule 112
Summary
The application sought extension of time to file an application for restoration of an appeal that had been dismissed for failure to appear. The Court examined whether sufficient cause had been established and whether the supporting affidavit was legally competent.
Commissioner General (TRA) vs. Archipelago Investment Limited
TZS 10,000Tax Litigation; Appellate Practice; Civil Procedure
Court of Appeal of Tanzania
2015
Civil Appeal No. 1 of 2009
Luanda, J.A.
Mjasiri, J.A.
Mmilla, J.A.
Unsigned Order, Tribunal Members, Rule 17(3), Mandatory Signatures, Incompetent Appeal
Summary
The Court considered whether an appeal could proceed where the order of the Tax Revenue Appeals Tribunal had not been signed by all members as required by law. The Court reaffirmed that compliance with Rule 17(3) is mandatory and that an appeal founded on an unsigned Tribunal order is incompetent.