Skip to document content Skip to main menu Skip to search

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.

Visit website

https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html

1 judgment

Advanced search

All years

All months

January
March
August
October

Filters

Sort by:

1 judgment

Citation	Judgment date
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

Citation

Judgment date

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