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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
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Judgment date
July 2010
Ahamya Sam v Uganda Revenue Authority (HCT-00-CC-CS 487 of 2007) [2010] UGCommC 112 (18 July 2010)
Informer not entitled to 10% reward on taxpayer’s voluntary disclosures beyond the audited period.
Tax law – Informers’ reward – Section 7 Finance Act 1999 – 10% reward payable only on tax recovered as a result of informer’s information and related enforcement action; voluntary taxpayer disclosures for periods outside the information/audit do not attract the informer’s reward.
 18 July 2010
Rock Petroleum (U) Ltd v Uganda Revenue Authority (HCT-00-CC-OS 9 of 2009) [2010] UGCommC 42 (18 July 2010)
Whether the respondent lawfully collected increased excise duty during the lapse and whether the applicants are entitled to refunds.
Tax law – taxation only by Act of Parliament; provisional collection orders and their expiry. Statutory interpretation – ambiguity in commencement provisions; retrospective operation of tax statutes. Validity of Acts – errors going to substance (non-existent schedule) cannot be corrected by printer's corrigenda; only Parliament may amend laws. Refunds – unlawful or excess tax collections are refundable under excise and provisional collection statutes.
 18 July 2010
Bansagira Building Contractors (1977) Ltd v Attorney General (HCT-00-CC-CS 330 of 2009) [2010] UGCommC 19 (11 July 2010)
A prior consent settlement and statutory limitation barred the applicant’s subsequent breach of contract claim; suit dismissed with costs.
Civil procedure – res judicata – prior consent settlement as full and final settlement precluding relitigation; Explanation 4, s.7 Civil Procedure Act. Limitation – actions against Government founded on contract – s.3(2) CPLA; cause of action accrual and three‑year limitation. Contract law – effect of IGG report and administrative communications on accrual of cause of action.
 11 July 2010
Nile Breweries Ltd v Nabongo Fred T/A Nabi Impex (HCT-00-CC-CS 223 of 2008) [2010] UGCommC 23 (11 July 2010)
Plaintiff awarded UGX 82,832,484 for unpaid beer; separate VAT refund denied; interest and costs awarded.
Commercial Law – Distributor agreement – Recovery of unpaid supplies – Account statements, invoices, letter of acknowledgment and empties reconciliation as proof of debt; VAT included in account balance so separate VAT refund refused; interest awarded at 21% p.a. and costs granted.
 11 July 2010