Tanzania Case Law

Criminal Appeal No

Court

TANZLII

The prosecution failed to prove the existence of an agency relationship, which is essential for the offence of stealing by agent under section 273(b) of the Penal Code. However, the evidence established all elements of theft and demonstrated that the appellant obtained the goods by false pretence with intent to defraud, supporting a conviction for the minor and cognate offence of obtaining goods by false pretence under section 302 of the Penal Code.

Source excerpt

• Stealing by agent
• Obtaining goods by false pretence
• Elements of theft
• Agency relationship
• Minor and cognate offences
• Substitution of charges

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SM Holdings v NBC

Court

TANZLII

The defendant did not breach the MOF Agreement as the obligation to insure remained with the plaintiff, but a separate agency agreement existed whereby the defendant, acting as the plaintiff's agent, failed to procure the insurance cover as specifically instructed. The necessary party's liability is limited to TZS 20,000,000 as per the policy endorsement, and the plaintiff failed to strictly prove special damages beyond this amount. General damages are awarded due to the defendant's negligence and breach of agency duty.

Source excerpt

• Bancassurance
• Insurance indemnity
• Agency relationship
• Breach of contract
• Negligence
• Special and general damages

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alpha risk management ltd vs stella maris university college another 2023 tzhc 17443 30 may 2023

Court

TZHC

The High Court held that the plaint disclosed a cause of action against both defendants and dismissed a preliminary objection challenging the second defendant’s joinder.

• Cause of action
• Preliminary objection
• Agency relationship
• Cause-of-action
• Preliminary-objection
• Civil-procedure

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universal african logistics limited vs commissioner general tanzania revenue authority tra 2021 tzca 644 4 november 2021

Court

TZCA

The appellant failed to prove an agency relationship with UWA; its services were performed in Tanzania and did not qualify for zero-rating under the VAT Act; interest was properly imposed as VAT liability was established and respondent's prior opinion was not binding or applicable to the appellant.

Source excerpt

• Value added tax
• Agency relationship
• Estoppel
• Tax assessment
• Zero-rating of services

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db shapriya co ltd vs regional manager 2011 tzhccomd 2079 1 march 2011

Court

TZHCCOMD

The High Court dismissed an application to set aside a garnishee attachment, holding the account was traceable to the decree and TANROADS was subject to execution.

• Garnishee proceedings
• Execution of decrees
• Agency relationship
• Government agency liability
• Garnishee-proceedings
• Execution-of-decrees

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20061201 TZCA Dar es Salaam

Court

TZCA

There was no agency relationship between the appellant and respondent as the respondent collected the levy as a public body on behalf of the government, not as agent for the appellant. The cashewnut export levy was not a tax as it was not enacted by tax legislation or government order, and the respondent had no statutory power to impose or remit the levy to the appellant. The appellant was merely a beneficiary, not a principal, and thus not entitled to claim the sum as money had and received or for conversion.

Source excerpt

• Conversion
• Money had and received
• Statutory levy
• Agency relationship
• Public revenue

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registered trustees cashewnut industry development fund vs cashewnut board of tanzania 2006 tzca 25 1 december 2006

Court

TZCA

There was no agency relationship between the appellant and respondent as the respondent collected the levy as a public body on behalf of the government, not as agent of the appellant. The cashewnut export levy was not a tax as it was not enacted by tax legislation or government order. The respondent was not liable to remit the claimed sum to the appellant.

Source excerpt

• Agency relationship
• Statutory levy
• Conversion
• Money had and received
• Public revenue

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20030527 TZCA Arusha

Court

TZCA

Second appeal over ownership of a motor cycle business and plots at Moshi. The Court of Appeal upheld findings that no fraud was proved and dismissed the appeal with costs.

• Ownership dispute
• Agency relationship
• Fraud allegation
• Jurisdiction
• Tenancy
• Accounting of profits

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20020731 TZHC Mbeya

Court

TZHC

Appeal dismissed in a debt dispute arising from a coffee-buying agency agreement. The court held the appellant failed to prove lawful overhead spending or coercion.

• Agency relationship
• Indemnity
• Repayment agreement
• Commission
• Security for debt
• Agency-law

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20010419 TZCA Dar es Salaam

Court

TZCA

The Court of Appeal of Tanzania held that cattle were purchased by an agent of Mount Usambara Hotels Limited and dismissed the appeal with costs.

• Agency relationship
• Liability for agent's acts
• Sale of goods
• Agency-law
• Contract-law
• Sale-of-goods

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