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Tanzania decisions
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The High Court of Tanzania granted a six-month extension for an official liquidator to continue winding up Retrus Tanzania Ltd and file his report.
The High Court wound up Elite Career Choices (T) Limited for inability to pay debts and appointed an official liquidator, while directing priority for NSSF's claim.
The appeal was incompetent due to failure to serve notice of appeal as required by Rule 84(1), and the High Court proceedings and judgment were nullified because of fatal irregularities including mis-joinder and non-joinder of necessary parties (Makambako SACCOS and Comrade Auction Mart), and uncertainty regarding the identity of the purchaser, violating the right to be heard under Article 13(6)(a) of the Constitution.
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The High Court Labour Division dismissed consolidated applications to lift the corporate veil and commit a company officer to prison, holding the company was under liquidation and the court lacked jurisdiction.
A winding-up petition against FN Transport Limited was settled by deed of settlement, which the High Court recorded as part of its consent judgment.
Applicants accounted for the period of delay by showing time spent obtaining leave to appeal and necessary documents; alleged illegality regarding jurisdiction of High Court in execution against company under liquidation was apparent and of sufficient importance; discretion under Rule 10 exercised to grant extension.
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The High Court struck out an execution application against a company in liquidation, holding that leave of court was required and the claim was incompetent.
The High Court Commercial Division adopted a settlement in a winding-up petition, marking the dispute settled, vacating earlier orders, and directing payment steps.
Applicants failed to establish two of the three mandatory conditions for interim injunction—irreparable loss and balance of convenience. The loss is reparable by damages and the respondents, as liquidators, would suffer greater inconvenience if injunction is granted. Applicants' default and delay negate their claim for equitable relief.
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The High Court upheld a preliminary objection, holding that it lacked jurisdiction over a petition challenging TRA’s revenue-law actions and dismissed the petition with costs.
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