tanzania audio visual distributors association others vs honourable attorney general others 2018 tzhc 2938 27 march 2018

tanzania audio visual distributors association others vs honourable attorney general others 2018 tzhc 2938 27 march 2018

The court found that neither Regulation 4(1) nor 23 of GN No. 244 of 2013 imposes compulsory membership with the 2nd respondent as a condition for obtaining certificates of approval or tax stamps. The petitioners failed to provide sufficient particulars or evidence to support their allegations of compulsory...

Source-derived case information.

Citation
tanzania audio visual distributors association others vs honourable attorney general others 2018 tzhc 2938 27 march 2018
Parties
Petitioner: The Tanzania Audio Visual Distributors Association; Petitioner: Shirika la Kutetea Haki za Wasanii Tanzania; Petitioner: Jackline Aringo Odhiambo alias Jack Akinyi; Respondent: Honourable Attorney General; Respondent: Copyright Society of Tanzania; Respondent: Tanzania Revenue Authority
Court
TZHC
Jurisdiction
Tanzania
Judgment Date
27 March 2018
Procedural Posture
Constitutional Petition / Final Judgment
Outcome
petition dismissed
Legal Topics
Freedom of Association, Right to Work, Copyright, Taxation of Artistic Works
Source Language
english
Constitutional Law Administrative Law Intellectual Property Freedom of Association Right to Work Copyright Taxation of Artistic Works

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Parties

The Tanzania Audio Visual Distributors Association

Petitioner

Shirika la Kutetea Haki za Wasanii Tanzania

Petitioner

Jackline Aringo Odhiambo alias Jack Akinyi

Petitioner

Honourable Attorney General

Respondent

Copyright Society of Tanzania

Respondent

Tanzania Revenue Authority

Respondent

Procedural Posture

Constitutional Petition / Final Judgment

Legal Issues

  1. 1 Whether the Films and Music Products (Tax Stamps) Regulations, GN No. 244 of 2013, require compulsory membership with the Copyright Society of Tanzania as a condition for obtaining tax stamps
  2. 2 Whether such requirement, if it exists, infringes the right to freedom of association under Article 20(4) of the Constitution
  3. 3 Whether the acts of the respondents infringe the right to work and to receive just remuneration under Articles 22(1) and 23(1)-(2) of the Constitution

Ratio Decidendi

The court found that neither Regulation 4(1) nor 23 of GN No. 244 of 2013 imposes compulsory membership with the 2nd respondent as a condition for obtaining certificates of approval or tax stamps. The petitioners failed to provide sufficient particulars or evidence to support their allegations of compulsory membership or infringement of constitutional rights. Therefore, there was no violation of the right to freedom of association or the right to work and remuneration.

Court Disposition

petition dismissed

Orders

  • Each party to bear its own costs