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Tanzania Case Law

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Tax law nzega town council v dickson mutabuzi mambo harshok tree motel 2023 tzhc 20430 24 august 2023

nzega town council v dickson mutabuzi mambo harshok tree motel 2023 tzhc 20430 24 august 2023

Court
TZHC

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

  • Hotel levy
  • Vat exemption
  • Double taxation
  • Statutory interpretation
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Civil procedure nzega town council vs dickson mutabuzi mambo harshik tree hotel 2022 tzhc 15194 12 december 2022

nzega town council vs dickson mutabuzi mambo harshik tree hotel 2022 tzhc 15194 12 december 2022

Court
TZHC

The High Court struck out an appeal for incompetence because the memorandum of appeal was not accompanied by a copy of the decree, as required by the Civil Procedure Code.

  • Appeal procedure
  • Mandatory documents
  • Hotel levy
  • Taxation
  • Civil-procedure
  • Appeal-procedure
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Civil procedure 20160930 TZHC Mwanza2

20160930 TZHC Mwanza2

Court
TZHC

The High Court allowed a civil appeal in part, holding that the respondent lacked locus standi to sue in her own name over hotel levy collection on behalf of the district council.

  • Locus standi
  • Jurisdiction
  • Hotel levy
  • Agent-principal relationship
  • Locus-standi
  • Civil-appeal
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Contract law ms robert advertisement limited vs the director dodoma municipal council 2015 tzhc 2033 13 november 2015

ms robert advertisement limited vs the director dodoma municipal council 2015 tzhc 2033 13 november 2015

Court
TZHC

The High Court held that Robert Advertisement Limited breached the hotel levy agreement by failing to remit collected levies. Its claim was dismissed and the council’s counterclaim granted.

  • Breach of contract
  • Agency
  • Hotel levy
  • Counterclaim
  • Breach-of-contract
  • Commercial-law
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About this LexChat collection

Tanzania decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.