Constitutional Court of Uganda - 2019

14 judgments
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14 judgments
Citation
Judgment date
December 2019
Parliament may prescribe constituency numbers by resolution, but demarcation and valid elections require the Electoral Commission and constitutionally established vacancies.
Constitutional law – Representation of the people – Parliament’s power to prescribe number of constituencies (Art 63(1)) – Demarcation is Electoral Commission function (Art 61(1)(c); Art 63(2)–(5)) – Saved existing constituencies (Art 294) – Vacancies and timing of elections (Art 63(6); Art 81–84) – Premature elections void ab initio.
27 December 2019
12 December 2019
November 2019
5 November 2019
October 2019
15 October 2019
4 October 2019
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
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
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
June 2019
26 June 2019
May 2019
30 May 2019
28 May 2019
April 2019
18 April 2019
17 April 2019
February 2019
8 February 2019