Commercial Court of Uganda - 2001

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7 judgments

Citation	Judgment date
October 2001
Total Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 6 of 2001) [2001] UGCommC 5 (31 October 2001) Whether a resident company could preserve investor tax exemptions after repeal — court held the company’s election ineffective; withholding required. Investment incentives – repeal and transitional saving – interpretation of s.168(21) Income Tax Act 1997; scope of exemptions (corporate tax, withholding tax on dividends/interest) and applicability to non‑resident shareholders; distinction between certificate-holder (investor) and resident project/company; obligation to withhold tax; dispute-resolution under Investment Code s.30 (negotiation, arbitration, High Court).	31 October 2001
Hon Mulindwa Birimumaso v Government C. P. Corporation (H.C.C.S. No.674 of 1998) [2001] UGCommC 7 (18 October 2001) Estoppel by conduct barred an MP’s claim for the price difference after accepting a different vehicle and authorizing deductions. Parliamentary vehicle procurement scheme; hire‑purchase agreement; promissory note; estoppel by conduct; cause of action; statutory executing agency liability.	18 October 2001
In the matter of a Petition for a receiving Order by Thomas I. Kato ( A Debtor) [2001] UGCommC 6 (11 October 2001)	11 October 2001
June 2001
Pegasius Tradomg International Supply v Mukisa Peter t/a Meshack Trading (High Court Civil Suit No. 61 of 2001) [2001] UGCommC 4 (20 June 2001) Plaintiff entitled to unpaid invoice, US$1,000 general damages, and 20% commercial interest where defendant acknowledged debt. Commercial debt – unpaid invoices – credit sales and partial payments – debtor’s correspondence acknowledging debt – entitlement to general damages for inconvenience and expenses – commercial interest (20% p.a.) from acknowledgment to payment – costs.	20 June 2001
Jaspal.S.Sandhu v Noble Builders (U) Ltd & Anor (Company Cause No. 16 of 2000) [2001] UGCommC 3 (6 June 2001) Applicant retained membership despite director-change notification; respondent’s oppressive conduct warranted just and equitable winding up and an order to account. Companies law – locus standi to present winding-up petition – distinction between director notification and share divestiture – Form 8 does not transfer or forfeit shares absent evidence – estoppel by prior sworn admissions – oppression/unfair prejudice – rectification of register – just and equitable winding up – delinquent director – order to account and restore assets.	6 June 2001
March 2001
Amrit Goyal v Hari Chand Goyal and Ors (High Court Miscellaneous Application No. 438 of 2001) [2001] UGCommC 1 (1 March 2001) A shareholder raising triable disputes over share ownership and non‑quantifiable corporate harm is entitled to an interlocutory injunction. • Civil procedure – interlocutory injunctions – Order 37, Rules 2(1) & 9 – American Cyanamid principles • Company law – shareholder remedies – locus standi of minority/putative majority shareholder to restrain interference with management • Company law – disputes over beneficial ownership, share transfers, director resignations and company register – triable issues • Equitable relief – inadequacy of damages for preservation of corporate harmony, records and reputation	1 March 2001
Said Tibazarwa v Uganda Commercial Bank (Civil Suit No. 13 of 1996) [2001] UGCommC 2 (1 March 2001) Court struck out the defendant’s defence for disobeying an order to produce banker’s books and entered judgment for the plaintiff. Civil Procedure – Failure to comply with production order – Order 10 r.21 CPR – striking out defence. Bank records – banker’s books – non-production, contradictory explanations and speculative defences insufficient. Relief – judgment for liquidated demand; interest and costs. Section 101 Civil Procedure Act – court’s power to make orders for ends of justice.	1 March 2001