Skip to document content Skip to main menu Skip to search
background image
profile image

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
3 judgments
Advanced search
All years
Filters
  • Filters
  • Alphabet
Sort by:
3 judgments
Citation
Judgment date
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