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Commercial Court of Uganda

The Commercial Court was established in 1996 as a division of the High Court of Uganda devoted to hearing and determining commercial disputes with current jurisdiction (as established under Legal Notice No.4 of 1996 and Instruction Circular No.1 of 1996); company causes, Bankruptcies and intellectual property.

The mission of the court is to deliver to the commercial community an efficient, expeditious and cost-effective mode of adjudicating disputes that affect directly and significantly the economic, commercial and financial life of Uganda.

Physical address
Plot 14, Lumumba Avenue, Nakasero.
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https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
7 judgments
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7 judgments
Citation
Judgment date
October 2000
East African Development Bank v Ziwa Horticultural Exporters Ltd (High Court Miscellaneous Application No. 1048 of 2000) [2000] UGCommC 7 (19 October 2000)
Court referred company dispute to arbitration under contractual and articles’ arbitration clauses, to be completed within 30 days.
Arbitration — stay of court proceedings — Arbitration and Conciliation Act 2000 s.6 — court discretion to refer to arbitration where agreement is valid, operative and capable of performance — scope of arbitration clauses in loan agreement and company articles — alleged asset-stripping and shareholder-oppression do not automatically render arbitration inoperative — s.10 and limits on court intervention considered.
 19 October 2000
Rio Insurance v Uganda Revenue Authority - (High Court Civil Appeal No. 12 of 2000) [2000] UGCommC 6 (16 October 2000)
An appeal cannot be prosecuted ex parte; notice of appeal must be served and a tribunal may require proof rather than enter default monetary judgment.
* Appeals – requirement of service of notice of appeal – Tax Appeals Tribunal Act s.28(1) and Civil Procedure Rules Order 39(2) – appeal cannot be lodged or prosecuted ex parte. * Procedure – default of respondent at tribunal – distinction between liability/declaratory relief and liquidated claim – necessity of formal proof even where respondent excluded. * Tax appeals – Tribunal entitled to hear applicant's case ex parte rather than enter default monetary judgment.
 16 October 2000
August 2000
Nile Bank Ltd and Anor v Thomas Kato and Ors - (High Court Miscellaneous Application No. 1190 of 1999) [2000] UGCommC 5 (29 August 2000)
A vague general denial and unspecific illegality plea must be struck out; judgment entered for the applicant.
Civil procedure – Order 6 Rules 5, 7 and 29 CPR – Pleadings – general denial must be specific; illegality must be expressly pleaded with supporting facts and statutory provisions; court may strike out pleadings that disclose no reasonable defence. Contract – sale of company and assets – indemnity clause – breach where purchaser's title is defeated by third‑party repossession; registered title documents can rebut a defence.
 29 August 2000
March 2000
Uganda Consolidated Properties v Uganda Revenue Authority - (Civil Appeal No. 75 of 1999) [2000] UGCommC 4 (26 March 2000)
Notification of collection measures can revive a taxation decision and restart the 30‑day review period under section 17.
Tax law – limitation – notification of taxation decision – appointment of collection agent and subsequent communications may constitute notification and revive assessment; section 17(1)(c) 30‑day review period runs from notification while section 17(7) six‑month limit runs from decision.
 26 March 2000
Development Finance Company of Uganda Ltd and Ors v N.G. General Ltd (High Court Miscellaneous Application No. 1527 of 1999) [2000] UGCommC 3 (6 March 2000)
Court refused security for costs where receivers possessed sufficient assets to meet likely costs.
Civil procedure – Security for costs – Companies Act s.404; CPR Order 23 rr.1,3 – Receivership – possession of realisable assets (ginnery) as sufficient security – application for security for costs dismissed.
 6 March 2000
Road Master Cycles (U) Ltd v Tarlock Singh Sagh (High Court Miscellaneous Application No. 1609 of 1999) [2000] UGCommC 2 (1 March 2000)
A dismissal under Order 15 rule 4 is a judgment operating as res judicata, barring a fresh suit; affidavit defects affect costs.
Civil procedure — Order 15 r.4 dismissal for failure to produce evidence operates as judgment and creates res judicata; fresh suit barred. Procedural remedy — where dismissal under Order 15 r.4 occurs, appeal to Court of Appeal, not reinstatement under Order 9 r.20. Affidavit formalities — failure to state commissioning date breaches s.8 Oaths Act and may affect costs.
 1 March 2000
January 2000
Uganda Revenue Authority v China Jiefang (U) Ltd (High Court Civil Appeal No. 57 of 1999) [2000] UGCommC 1 (31 January 2000)
Interest on overpaid tax refunds is payable under the Income Tax Decree and is not discretionary for the Commissioner.
* Taxation — Refunds of overpaid tax — Statutory entitlement to interest on refunds under the Income Tax Decree (sections 2, 99(2)(a), 111(1)). * Statutory interpretation — "may be payable" does not confer discretion when statute otherwise mandates payment. * Appeals — Tax Appeals Tribunal awards on interest upheld where supported by purposive reading of taxing provisions. * Accrual — interest on refund accrues from date final liability is established under the applicable law.
 31 January 2000