A Compulsory Research Report Submitted to Mzumbe University – Mbeya Campus College in Partial Fulfillment of the Requirements for an Award of the Bachelor of Laws Degree (L.L.B) of Mzumbe University.The bottom line of this Report is the Research conducted under the title which inquire the “Dilema on the Pecuniary Jurisdiction of Commercial Matters in Tanzania Mainland.” The research was undergone under the presumptions that, the current law governing pecuniary jurisdiction of Commercial Court is not settled, thus creates confusion as to the pecuniary limit between the High Court commercial division and the District Courts. That, there is no consistency in legal practice involving question of pecuniary jurisdiction of commercial court. Thus, the researcher aimed at assessing the legal definite pecuniary jurisdiction limit between the High Court Commercial Division and the subordinate court and the practical consistence of the court in dealing with pecuniary jurisdiction of commercial matters. Where the study was based on the Dar es Salaam as the case study, but not limited there only. The exploitation of relevant data which has been used to form this paper entailed variety of techniques including but not limited to interview, documentary review and observation. The researcher interviewed a number of legal practitioner albeit minimal, including advocates and other legal officers. The documentary reviews also involved the perusal of relevant writing on the subjects including legal instruments, books, article and journals where the researcher was able to come up with necessary data to compose the finding of the research. Essentially, pecuniary jurisdiction is the power of the court to hear and determine a dispute basing on the monetary value of the matter. It is contended that the jurisdiction of the court is conferred neither by the parties nor by the magistrate or judge, rather it is a statutory conferment. Thus, a court cannot exercise jurisdiction unless it is conferred by the law. Thus, this research unveiled that there is a legal paradox on the law conferring pecuniary jurisdiction to the court as far as commercial matters are concern. The researcher also provides some recommendations which has to be taken in to consideration to resolve the dilemma. The researcher is essentially useful as it creates awareness of the problem and also alerts relevant authority about the problem and suggesting curative measures.