Search judgments by proposition, citation, court, judge or legal topic, then move directly into the source-grounded case analysis.
Results update automatically as you type.
Tanzania decisions
Decisions matching the current search
The High Court dismissed a reference challenging taxation, upholding the 3% instruction fee, rejecting double-taxation objections, and affirming a separate Tshs.130,000 award.
The applicant failed to disclose sufficient facts or a confirmed triable issue in the affidavit, as the claim of double taxation was speculative and unsupported by law or evidence. The omission of the preparer's name on the application did not render it incompetent since the applicant is not a law firm or advocate. Consequently, the application for leave to defend was dismissed.
Source excerpt
Section 16(7) of the Local Government Finance Act is clear and unambiguous; it exempts entities paying service levy from produce cess but does not exempt those paying produce cess from service levy. The Council's collection of service levy is lawful and does not amount to double taxation or violate Article 138(1) of the Constitution.
Source excerpt
The Regional Commissioner did not invent or enact the guidelines but implemented directives issued by the central government ministries. Certiorari and mandamus cannot lie against an officer acting as agent of the state for duties owed to the government. The application is unmeritorious and dismissed.
Source excerpt
The respondent is not exempted from payment of hotel levy as neither the VAT Act nor the Tourism Act provides such exemption, and the appellant is empowered by the Local Government Finance Act and the Finance Act, 2015 to collect hotel levy. However, the appellant failed to prove the specific amount claimed as there was no evidence on record to support the calculation of Tshs. 2,901,000.
Source excerpt
The Court of Appeal held that section 71 of the Tax Administration Act applies to tax paid in excess, not to double payment after correct tax settlement, and dismissed the appeal.
The trial court's judgment was null and void for failure to specify the offence and legal provision under which the appellant was convicted and for failure to consider the defence evidence.
Source excerpt
The Court of Appeal struck out the tax appeal as incompetent because the record omitted a key annexture and no leave had been sought to exclude it.
Explore more
