Hon.Sserunkuma Alloysious Kibuka Mujulizi, J, (Rtd.) LL .M  in Oil & Gas; LL.B,  Dip.LP.LDC, Dip. International Tax Law.

Justice Mujulizi, served as a Judge of the High Court of Tanzania (2006-2017).  He is also an Advocate of  the same  Court, since 1996 – No. 678 on the roll. Prior to that, he had served as a State Attorney –Solicitor,  City Council of  Dar es Salaam (1991- 1996). He  co-founded the Law Firm of Ishengoma, Masha, Mujulizi & Magai Advocates (IMMMA) in 1997, in conjunction with his partners, propelling the firm to prominence as a Commercial and Business Law Firm, serving as Partner in-charge of Litigation until his appointment to public service.

Hon. Mujulizi, embarked on  further studies soon after early retirement, focusing on  the emerging Oil and Gas industry in East Africa. In the course  attaining an LL M degree in Oil and Gas from Uganda Christian University (UCU) 2022. Supplementing his practical experience in serving the Extractive Industry in Tanzania during his tenure at IMMMA. He has since  served as a consultant   with M\s George Muwanguzi & Associate (GMA)  based in Kampala.  And, briefly at IMMMA  (July-December 2021).

He was also privileged to take on additional responsibilities    during his tenure as a Judge. These included, leadership and management positions;

• Judge – In- Charge, Tabora District Registry – at the time also covering Kigoma and Shinyanga Regions (2008-2010) [link to judgements and publications] ;
• Principal, Institute of Judicial Administration (IJA) Lushoto (2010-2013). As Chief Executive Officer (CEO), he was the Chief Accounting Officer  and Secretary to the Governing Council of the Institute, a Public Corporation, established by an Act of Parliament, gaining vast experience in management, budgeting, business development, policy, implementation and accountability to multiple and often conflicting centers of power. A peculiar challenge in the context of public sector corporations, relative to Boardroom politics in the public sector.
• Chairman of the Law Reform Commission of Tanzania (2013-2017). A case of collegiality – leadership among equals, negotiating for gaining priority and balancing between what is important, needed, essential and achievable among conflicting national – social, political and economic agendas. “ Tanzania: A Legal Institute with a Difference”(2011) and “Tanzania: Kikwete Appoints New LRCT Chairman” (2013)

  In the course  attaining  vast experience in the public and private sectors. In particular, in negotiating and structuring Commercial Contracts, public administration & management, litigation, mining, tax, dispute resolution and  regulatory compliance.

  Judge Mujulizi, completed delivery of his Judgments of the High Court in June 2019. 

  He is a graduate of Makerere University – LL. B (Hons) 1987. He has also attended many post graduate studies leading to the award of several Diplomas and Certificates. Among these, Diploma in Legal Practice from the Law Development Centre, Kampala (1989); and Diploma in International  Tax Law – Robert Kennedy University, Zurich Switzerland (2002). Certificate in in Leadership and Change Management – York Saint John University, UK (2015).

  He is also a member of theTanganyika Law Society as well as theEast Africa Law Society, were he served as member of the Council in both organizations (2001-2003)

  Tanganyika Law Society vMinistry of Foreign Affairs and International Cooperation & the AG of Tanzania Misc. Civil Cause No.23 of 2014

  Contact: + 255 756 311 559 ( Tanzania)

  Email: ask.mujulizij@sealkimlaw.co.tz

Transactional Experience

1. The period between 1990-2005 was marked by major economic and regulatory reformsas Tanzania transitioned from a centrally State controlled economy to a free market economy. This involved the privatization of public corporations and enterprises – ranging from manufacturing industries, banks, insurance, telecommunications, commercial farms as well as Agro and Agro-processing industries. The removal of monopolies from certain sectors required major reforms in the regulatory framework across all major industries. His law firm – IMMMA Advocates, was involved in conducting due diligence especially for prospective foreign investors. He also advised the investors in the tendering processes, sale agreements, taking possession and legal transfers.  In the course, especially for the banking and finance sector there was a sharp rise in litigation arising out of the recovery of outstanding loans, challenges to foreclosure, and insolvency proceedings to clear balance sheets of non-performing assets. Similar liberalization in the Mining and Telecommunications sectors, led to the introduction and application of Information technology that brought on board the merger of operating platforms such as in mobile money transfers and banking. This demanded law reforms to address the emerging technologies for instance the admission and proof of electronic evidence in courts. The emerging disputes imposed major constraints in the established dispute resolution mechanisms. This led to the establishment of a Commercial Division of the High Court in 1999. Not only did Mujulizi participate in almost all major litigation involving banks and mobile telephone operators among many other major players in the fast growing economy; he also advised government on major regulatory reforms. He was ranked among the leading litigators by Chambers Global consecutively between 2002 until 2006 when he was appointed to the bench.

2. Mining –He represented different mining companies in the resolution of many disputes ranging from claims from small scale miners, eviction and resettlement of previous owners from the licensed areas, to tax disputes. For instance, East Africa Mines –vs- Kadeo(Civil Appeal 53 of 2005) [2005] TZCA 75.
3. In the Agro-Industry, his firm was retained by Tanzania Leaf Tobacco to handle dispute resolution ranging from the recovery of loans on account of firm inputs to out- growers, to the preparation of farming contracts, as well as designing innovative ways of ensuring sustainable financing and recovery mechanisms. The need for a sustainable financing and recovery mechanism arose from the existence of different operators in the sector that caused acute problems of reselling farm inputs by the primary farmers.  The solution that IMMMA Advocates proposed was to form a special purpose vehicle for purchasing, lending and distribution of the essential inputs that turned out to be a cost effective machinery bringing market competitors to resolve a common problem. The firm also advised ILLOVO Sugar Company Ltd, which had taken over the assets of Kilombero Sugar Corporation to arrange for the financing of out-growers to improve the quality and quantity of sugar cane required for the utilization of the enterprise’s installed production capacity, as well as the company’s relative capacity to increase its acreage.

4. Project Financing – In 2006, Mujulizi was involved in the restructuring and refinancing of Kagera Sugar Ltd, which was in default of repayment of installments due on a millions of US dollars syndicated loan arranged by Stanbic Bank (T) Ltd, in a consortium composed of local banks, Social Provident Funds, as well as several foreign banks and financial institutions. IMMMA Advocates was able to advise on a loan restructuring arrangement that saved this important yet poorly managed project from foreclosure and liquidation to a prosperous enterprise.
5. Taxation -Mujulizi has recently advised a leading law firm in respect of its client’s huge tax liability with serious implications on costs as a factor of return on investment. The problem had arisen out of a well-intended but rather unreasonable interpretation of a provision of the Income Tax Act (Tanzania) [ Cap. 332 R.E 2019] which retrospectively imposed a 15 % ‘Withholding Tax’ on payments to non – resident entities for services rendered for any entity resident in Tanzania. For the highly technical and capital intensive industry, dependent on foreign know-how, as well as financing, this has adverse effects. Unfortunately, the Court of Appeal had sustained the legislation, for instance in Commissioner General Tanzania Revenue Authority (TRA) –Versus- Aggreko International Projects Ltd [2019] TZCA 178,however,tables were turned against the TRA. However, the specific subject matter of the consultancy was settled amicably.
6. As a Judge, Mujulizi also presided over major constitutional cases as one of the three Judges constituting the quorum in such matters. The last such judgment of the court in Tanganyika Law Society –versus- The Ministry of Foreign Affairs and The Attorney General of Tanzania (Misc. Civil Cause No. 23 of 2014) (Unreported) was delivered in June 2019. See also Zephrine Galeba -vs- The Attorney General [2016] TZHC 2019.; and Amy P. Kibatala –vs- Attorney General &Another [2015] TZHC 4.