If appeal is possible, what is the competent body to hear the appeal?

The Election Expenses Act,2010 

http://www.gov.go.tz/egov_uploads/documents/The_Election_Expenses_Act,_2010_%28Act_No_sw.pdf

20.-(1) A political partywhich, and every candidate who

is required under theprovisions of this Act to disclose the amount and sources of funds intended tobe used as election expenses fails to disclose such funds, shall, in theabsence of any reasonable explanation, render itself or himself liable fordisqualification from participating in the election.

(2) Where after hearing apresentation by a political party or the candidate concerned, the Registrar issatisfied that such a political party or a candidate is liable fordisqualification from participating in the election, the' Registrar shallfile an objection with the Director of elections.

(3) Upon receipt of anobjection filed by the Registrar, the National Electoral Commission may issue anorder disqualifying the political party or the candidate.

(4) Without prejudice tothe preceding provisions of this section, the Attorney General, a person whowas a candidate, voter or a political party which sponsored a candidate, mayfile an election petition challenging the nomination of a candidate by apolitical party or election of a candidate who contravened the requirement fordisclosure of funds under this Act.

The National Elections Act (CAP 343)2010

Article 110 (1) [Every election petition shallbe heard and determined by the High Court…]

http://www.unisa.ac.za/contents/faculties/law/docs/National_Elections_Act-.pdf