Tanzania’s Court of Appeal overturns ex-audit officer’s dismissal

Arusha. The Court of Appeal has reinstated a former National Audit Office of Tanzania (NAOT) officer after nullifying his dismissal over alleged embezzlement, ruling that the disciplinary process that led to his removal was conducted outside the legally mandated timeframe.

In a judgment delivered on August 7, 2025, a panel of three judges, Ferdinand Lila, Dr Benhajj Shaaban Masoud, and Ubena Agatho, upheld part of Emmanuel Kitambwa’s appeal, declaring the disciplinary committee’s proceedings null and void.

The ruling also set aside all subsequent decisions, including those made by the President and the High Court and ordered that Kitambwa be reinstated with pay if he has not reached retirement age. If already retired, he is to receive his salary from the date of suspension to retirement, plus all benefits due under the law.

Long legal battle

Kitambwa, formerly a Principal State Attorney in the Attorney General’s Chambers, was transferred to NAOT as Head of Legal Services before his dismissal in February 2017. The disciplinary committee accused him of fraudulently obtaining Sh123.3 million.

He unsuccessfully appealed to the Public Service Commission (PSC) and later petitioned the President, who upheld the PSC’s decision in December 2017.

When administrative remedies failed, Kitambwa took the matter to the High Court, but Justice Joacquine De Mello ruled in 2019 that the dismissal was lawful.

Procedural breach

In his latest appeal—Civil Appeal No. 460/2022—Kitambwa argued that the disciplinary process violated Regulation 47(10) of the Public Service Regulations, which requires investigations to begin within 60 days of issuing a notice of charges.

The court heard that Kitambwa was served with charges on October 17, 2016, but the hearing began on January 6, 2017—22 days after the deadline had expired.

Principal State Attorney Deodatus Nyoni, representing the respondents, conceded the delay. Justice Agatho, delivering the lead judgment, said such a breach deprived the committee of legal authority.

“In law, doing something outside the set timeframe renders it invalid for lack of jurisdiction,” he said.

Legal representation

Kitambwa was represented by advocates Mpaya Kamara, along with two other lawyers, while the respondents—the President, Attorney General, and NAOT—were represented by a team led by Mr Nyoni.