Abstract:
The purpose of this paper is to examine the provisions concerning the liquidation of cooperative
societies with a view to see how far they reflect the ideals of democracy and autonomy in cooperatives.
This is important, in my opinion, especially with reference to the Act which has been hailed as an
important piece of legislation towards the democratisation of cooperatives in Tanzania. It is my
argument that as far as liquidation is concerned, the provisions are far from enhancing democracy.
The Act places the process of liquidation in the hands of the state and what is even more serious, the
Act violates some of the known principles of liquidation and thus leaves cooperative property
unprotected. In the course of the arguments, I shall attempt to highlight my contentions by drawing
on examples of past experiences and also by comparing our law with laws in other countries.
Reference will also made to the Companies Ordinance for comparison purposes
