Constitutional Court of Uganda - 2019 July

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3 judgments

Citation	Judgment date
July 2019
Fuelex Uganda Limited v Uganda Revenue Authority (Constitutional Petition 3 of 2009) [2019] UGCC 15 (24 July 2019) Whether a statutory 30% pre‑payment before tax objection unlawfully impedes the constitutional right to a fair hearing and access to court. * Constitutional law – access to justice and fair hearing – whether statutory pre‑payment (30%) before lodging tax objection denies right to a fair hearing (Article 44). * Tax law – appeals and objections – scope of section 15 of the Tax Appeals Tribunal Act: quantum disputes vs liability/exemption disputes. * Precedent – effect of Supreme Court decision on materially identical VAT provision; distinguishing facts and per incuriam considerations.	24 July 2019
Barihaihi & Anor. v Attorney General (Constitutional Petition No. 23 of 2011) [2019] UGCC 8 (8 July 2019) Committal proceedings and s.1 Trial on Indictments do not violate the applicant's fair-trial, information, legal-aid or bail rights. Constitutional law — criminal procedure — Trial on Indictments Act s.1 — committal proceedings — High Court unlimited original jurisdiction — procedural law permissible; fair trial rights (Article 28) — information of charge and pretrial disclosure — right to state-funded counsel accrues on charge (Article 28(3)(e)); right to apply for bail preserved (Article 23(6)(a)).	8 July 2019
Binega v Attorney General & Anor. (Constitutional Petition No. 1 of 2016) [2019] UGCC 7 (8 July 2019) Pension exemption does not extend to contractual gratuity; gratuity taxable under the Income Tax Act. Constitutional law – taxation – Whether constitutional pension exemption covers contractual gratuity; statutory interpretation of "pension" vs "gratuity"; scope of Pensions Act and pensionable office; income tax treatment of terminal benefits.	8 July 2019