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Tanzania decisions
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The prosecution failed to prove beyond reasonable doubt that the first respondent conducted business of selling cars at ZBC premises or evaded tax, and failed to prove abuse of office as the second count depended on the first; suspicion alone is insufficient for conviction.
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The trial court had jurisdiction despite citation error in DPP consent, procedural omissions did not occasion injustice and are curable, prosecution proved the case beyond reasonable doubt, and sentence for economic offence must comply with EOCCA minimum penalty.
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The High Court of Tanzania ordered forfeiture of some properties after finding the respondent deemed convicted of money laundering following abscondment.
High Court ruling granting bail to an applicant charged with conspiracy, tax evasion, and occasioning loss to a specified authority, subject to strict conditions.
PW2 was a competent witness to tender the exhibit as she possessed and had knowledge of it; proper foundation was laid for admissibility; chain of custody need not be established at the time of tendering but can be established at the close of prosecution case.
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The High Court dismissed the DPP’s appeal, holding that the prosecution had not proved tax evasion in Tanzania and that the respondent had shown export evidence.
The High Court dismissed a civil appeal over a disputed house sale, holding that the seller had not terminated the first contract and the later sale was unenforceable.
The Court of Appeal of Tanzania dismissed a criminal appeal against a conviction for making a false document, upholding findings of credible evidence and valid procedure.
The grounds of appeal were based on theoretical or immaterial inconsistencies that did not affect the outcome. The prosecution evidence was sufficient, and the failure to summon the dhow captain did not vitiate the conviction. The contradictions in evidence were not material, and the plea bargaining of a co-accused was not the sole basis for conviction. Electronic evidence was properly admitted. The appeal was dismissed as lacking merit.
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