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Tanzania Case Law

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Civil law 20061201 TZCA Dar es Salaam

20061201 TZCA Dar es Salaam

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.

  • Conversion
  • Money had and received
  • Statutory levy
  • Agency relationship
  • Public revenue
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Civil law registered trustees cashewnut industry development fund vs cashewnut board of tanzania 2006 tzca 25 1 december 2006

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

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.

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