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Tanzania decisions
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The High Court upheld a labour compliance order on unpaid wages, but excluded 17 employees who later signed valid mutual separation agreements.
The preliminary objection did not raise pure points of law, the petition of appeal was not defective for lack of prayers, and the appeal was not time barred as the limitation period starts upon notification of readiness of certified copies.
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The appellants were not employees of the Tanzania Revenue Authority at the material time, as there was no evidence of government appointment or direct transfer under the Establishment Circular. They remained employees of the Ministry of Finance and were lawfully removed in public interest by the President under section 19(3) of the Civil Service Act. Due process was followed, reasons were provided, and the removal did not constitute punishment.
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Appellants were not employees of the Tanzania Revenue Authority at the material time as there was no evidence of government appointment or direct transfer under the Establishment Circular. Their removal in public interest was lawfully executed by the President under section 19(3) of the Civil Service Act, with reasons provided and due process followed. The High Court did not err in its findings except for taking judicial notice of the appointment date of the Commissioner General without proper basis, which did not affect the outcome.
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The appellants were not employees of the Tanzania Revenue Authority at the material time, as there was no evidence of government appointment or direct transfer under the Establishment Circular. They remained employees of the Ministry of Finance and were lawfully removed in public interest by the President under section 19(3) of the Civil Service Act. Due process was followed, reasons were provided, and the removal did not constitute punishment. The High Court's findings were justified except for reliance on personal research regarding the appointment date of the Commissioner General of TRA.
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The Permanent Secretary, acting under delegated authority from the PS (Establishment), had the legal power to transfer the appellants from NECTA to the Ministry; such transfers were not disciplinary and did not require a hearing; the High Court had jurisdiction as the dispute was not a trade dispute between employer and employee.
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The High Court granted leave to appeal, finding the proposed appeal raised important issues about land allocation authority, revocation powers, and admissibility of an unregistered offer.
The regional finance officer was not an internal revenue officer as defined in G.N. 122 of 1974 and therefore did not have delegated authority to compound offences under the Stamp Duty Act. The High Court erred in holding otherwise.
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The High Court allowed an appeal after finding that the Regional Trade Officer lacked authority to compound offences under the Regulation of Prices Act 1973.
The High Court allowed consolidated criminal appeals, quashed convictions for selling controlled goods at an unauthorized price, and ordered the fines refunded.
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