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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.
Visit website
https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
4 judgments
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4 judgments
Citation
Judgment date
October 2010
Gordon Sentiba & Ors v Uganda Revenue Authority (Misc.Cause No.35 of 2010) (Miscellaneous Cause No. 35 of 2010) [2010] UGCommC 27 (28 October 2010)
A binding private tax ruling was unlawfully revoked without hearing, so revocation was declared null and an injunction granted.
Tax law – private rulings under s.161 Income Tax Act – binding effect where full and true disclosure made; revocation without hearing unlawful. Administrative law – judicial review – procedural fairness/natural justice and Article 42 right to be heard. Doctrine of functus officio – public officer who issues binding ruling cannot unilaterally revisit it; proper recourse is appeal/tribunal. Declaratory relief in judicial review – discretionary; court declined to determine substantive tax merits at interlocutory stage.
 28 October 2010
Godfrey Sentongo v Centenary Rural Development Bank (HCT-00-CC-MA 504 of 2010) [2010] UGCommC 25 (19 October 2010)
Court granted leave to amend pleadings where amendments were necessary to resolve real issues and caused no injustice, allowing seven days to file.
Civil Procedure – Amendment of pleadings – Order 6 rr.19 & 31 CPR – Amendment allowed where necessary to determine real issues and does not cause injustice; pleadings should not contain evidential assertions; special damages must be strictly proved.
 19 October 2010
Muddu Awulira Enterprises Ltd & 2 Ors v Stanbic Bank Uganda Ltd (HCT - 00 - CC - MA - 528 (HCT-00-CC-MA 528 of 2010) [2010] UGCommC 26 (19 October 2010)
Court allowed amendment to plaint to reflect auditor’s findings, subject to removal of evidential averments and time‑bar specifics.
Civil procedure – Amendment of pleadings – Order 6 rule 19 – Leave to amend to reflect expert auditor’s report – Special damages versus new cause of action – Time‑bar objections must be specific – Pleading must not set out evidence (Order 6 rule 18).
 19 October 2010
Muddu Awulira Oil Refinery Ltd & Anor v Centenary Rural Development Bank & 3 Ors (HCT-00-CC-MA 502 of 2010) [2010] UGCommC 24 (19 October 2010)
Court permitted amendment of plaint under Order 6 CPR as necessary to decide real issues, subject to filing within seven days.
Civil procedure – Amendment of plaint – Order 6 r19 and r31 CPR – Test: necessary to determine real questions in controversy and must not cause injustice – Amendments largely on special damages; evidential averments to be cleaned up – Delay explained by counsel’s medical condition – Leave to amend granted.
 19 October 2010