|
Citation
|
Judgment date
|
| December 2011 |
|
|
Whether the Minister could impose Trade (Licensing) fees on banks licensed under the Financial Institutions Act.
Statutory interpretation – Trade (Licensing) Act s.8(2)(f) – meaning of "trade" and "goods"; Financial Institutions Act – regulatory licensing and branch authorisation; Ultra vires – Minister's amendment of Schedule; Certiorari and prohibition as remedies; Local Governments Act – limits on local licensing and revenue collection.
|
20 December 2011 |
|
Plaintiff proved misappropriation but recovery limited to US$40,000 pleaded; awarded US$15,000 general damages, injunction, interest and costs.
* Civil recovery – misappropriation of NGO funds – proof by documentary transfers, written admissions and promissory notes. * Pleading rule – special damages must be specifically pleaded and proved; recovery limited to pleaded amount. * Ex parte proceedings – defendant’s non-attendance and notice considerations. * Remedies – award of special and general damages, injunction, interest and costs.
|
16 December 2011 |
|
Court dismissed plaintiff's action for failure to prosecute and comply with commercial court directions.
* Civil procedure – non-prosecution – failure to comply with court directions – dismissal under Order 17 Rule 4.
* Commercial Court Practice Directions – Rule 7 – power to dismiss or refuse extensions for non-compliance.
* Default judgment – failure to set aside earlier default judgment based on guarantee – impact on prosecution of main suit.
* Appropriateness of Order 9 Rule 22 versus Order 17 Rule 4 in dismissal applications.
|
15 December 2011 |
| November 2011 |
|
|
Removal of a Ugandan trademark where prior foreign registration and non‑bona‑fide use (counterfeiting) are proven.
* Trade marks – Removal from register under s45 for prior registration in country/place of origin; s46 for non‑use (bona‑fide use). * Hong Kong as Special Administrative Region – treated with China for reciprocity under Paris Convention. * Admissibility of electronic/internet evidence (Electronic Transactions Act). * Agent's affidavit competent where facts within agent's knowledge. * Counterfeiting/passing off – labeling unlabelled imports not bona‑fide use.
|
28 November 2011 |
|
Whether the Commercial Court has jurisdiction over alleged copyright infringement raised alongside tort and privacy claims.
* Copyright — jurisdiction — s.45 Copyright and Neighbouring Rights Act 2006 confers Commercial Court jurisdiction to grant injunctions for infringement.
* Pleadings — sufficiency — whether plaint discloses cause of action for copyright infringement (authorship and moral rights).
* Court divisions — interplay between Commercial Division jurisdiction and Civil Division’s unlimited original jurisdiction for tort and constitutional claims.
* Procedure — rule 4(2) Practice Directions: registrar/judge to resolve forum where matter crosses divisional mandates.
|
24 November 2011 |
|
Defendant breached sale agreement; plaintiff awarded $200,000, contractual interest and nominal damages.
Sale of business assets – breach of contract for non-payment of installment; contractual interest – entitlement and calculation; conditions precedent – applicability and belated reliance; counterclaim – service and non-appearance; award of nominal damages.
|
23 November 2011 |
|
The issuance of bonus shares is not taxable as a dividend under Uganda's Income Tax Act.
Tax Law - Income Tax - Definition of dividend - Issuance of bonus shares - Tax avoidance schemes.
|
21 November 2011 |
|
Issuance of bonus shares is a capitalization of reserves, not a dividend, and thus not subject to withholding tax.
Tax law – whether bonus/scrip share issues constitute dividends under statutory definition; capitalization of reserves vs distribution of profits; withholding tax liability; tax avoidance challenge to recapitalization via bonus issues.
|
21 November 2011 |
|
The plaintiff's claim for a promotional prize and restrictive shares dismissed due to unmet targets and unverified conditions.
Contract law – promotion and sales targets – specific performance claims – corporate custom in contractual obligations – employment benefits and conditions – due diligence in acceptance of employment terms.
|
8 November 2011 |
|
Court dismisses claim against a certifying company, finding no negligence or contractual obligation to plaintiff.
Mining Law – Certification of mineral content – Scope of contractual duties – Third-party contractor liability.
|
8 November 2011 |
| October 2011 |
|
|
Application for judgment on admissions dismissed because admissions were not unequivocal and time-bar issue remained to be heard.
Civil procedure – Order 13 r.6 – Judgment on admissions – Admissions must be plain and unequivocal; time-bar defence and earlier ruling requiring evidence preclude premature entry of judgment on admissions.
|
25 October 2011 |
|
High Court had jurisdiction under EACCMA; earlier refusal to issue originating summons was erroneous and is reviewed and set aside.
EACCMA enforcement – National courts’ jurisdiction under section 220(1); Distinction between interpretation and enforcement of treaty-derived law; Review for error apparent on face of record; Leave to issue originating summons granted.
|
14 October 2011 |
|
Winding-up petition dismissed where respondent raised substantial, triable disputes as to the existence and proof of the debt.
Companies law – Winding up – inability to pay debts – statutory demand under s.223 – when debt is disputed on substantial grounds winding-up petition inappropriate; civil procedure – disputed documentary evidence and triable issues require ordinary trial; regulatory compliance – absence of National Drug Authority verification may affect proof of importation transactions.
|
13 October 2011 |
| September 2011 |
|
|
Objection that plaintiff can't sue on a contract it did not sign was premature absent agreed facts or admitted documents.
Civil procedure — Preliminary objection — whether plaint discloses cause of action — Order 7 r.11; inadmissibility of documents not annexed to plaint — Order 7 r.14 and r.18; point of law premature where material facts or documents are disputed or not admitted; locus standi/party to contract — only parties can generally sue on contract; fiduciary duties/constructive trust and company’s remedies; procedural requirements for counterclaims and adding parties — Order 8.
|
22 September 2011 |
|
A statutory tax authority cannot be estopped from imposing VAT; assessment remitted for factual reassessment of markups and VAT computation.
Tax — VAT on imports and in-bond sales — Whether departmental letter can waive statutory VAT obligation — Estoppel against statutory duty — Interpretation of VAT Act s.4 and s.23 — Reassessment and auditor remit for factual determination of markup.
|
22 September 2011 |
|
Defendant liable for US$63,787 on dishonoured cheques and ordered to return 43 containers with detinue damages and costs.
Bills of exchange/cheques – cheque dishonoured ("refer to drawer") – holder entitled to judgment absent exceptional grounds; cheque treated as cash. Detinue – owner’s right to immediate possession, identification of containers by serial numbers, damages for detention at agreed per‑day rate. Procedure – defendant absent/ex parte proceedings; counterclaim dismissed for want of prosecution.
|
22 September 2011 |
|
|
22 September 2011 |
|
The plaintiff’s monetary claim was barred by res judicata because it had been raised in earlier proceedings and is dismissed.
Res judicata – Section 7 Civil Procedure Act – Explanation 4 and Explanation 5 – former suit included the manpower/hire claim (exhibit P18 item 6) – relief not expressly granted deemed refused – subsequent suit dismissed with costs.
|
21 September 2011 |
|
Tribunal correctly refused to refer the applicant's tax dispute to arbitration; tax disputes are statutory and ACA applies to courts.
* Arbitration and Conciliation Act s.5 – applicability to courts (judges/magistrates) not specialist tribunals. * Tax law – tax liabilities and dispute resolution are statutory; cannot be ousted by contract. * Agency – Revenue Authority is a statutory agent of Government and may be bound by Government contracts. * Tribunal jurisdiction – Tax Appeals Tribunal lacks statutory power to refer its proceedings to arbitration under s.5 ACA.
|
12 September 2011 |
|
The plaint was rejected for lacking a cause of action against the defendant; arbitral award already compensated plaintiff.
Contract Law – Employment Contracts – Breach of Contract – Doctrine of Double Recovery – Res Judicata – Arbitration Awards.
|
8 September 2011 |
|
Whether non‑service of a counterclaim on non‑parties mandates dismissal, while non‑service on the plaintiff may be excused if no prejudice.
* Civil procedure – service of process – service of counterclaim – distinction between service on existing plaintiff and on new parties introduced by counterclaim; mandatory provisions of Order 5 r 1(2) and sanction in r 1(3).
* Pleadings – Order 8 r 8 and r 19 – duty to deliver defence and serve counterclaim on plaintiff; Order 8 r 9 – service where counterclaim introduces non‑parties.
* Interpretation – mandatory v. directory rules; limits on use of Article 126(2)(e) and inherent powers (s96, s98 CPA) to cure non‑service.
* Relief – dismissal of counterclaim where mandatory service provisions are not complied with; leave to amend or withdraw to avoid multiplicity of suits.
|
7 September 2011 |
| August 2011 |
|
|
Representative-suit notice must name intended plaintiffs; omission renders unnamed plaintiffs’ inclusion invalid and warrants consolidation of overlapping suits.
Civil procedure – Representative suits – Order 1 r.8 CPR – Mandatory requirement to give notice to intended plaintiffs by personal service or advertisement naming them – Failure to publish list renders notice ineffective and unnamed plaintiffs struck out; procedural propriety of raising preliminary objection against registrar’s representative order; consolidation of overlapping suits under s.98 CPA to avoid multiplicity.
|
22 August 2011 |
|
|
18 August 2011 |
|
Preliminary objection that plaint disclosed no cause of action was premature; disputed facts require evidence before ruling.
Civil procedure — Order 7 r.11 (plaintiff’s plaint discloses no cause of action) — Bill of lading as document of title — Privity of contract — Undisclosed principal/agency — Preliminary objection premature where material facts disputed — Issue to be determined after evidence.
|
14 August 2011 |
| July 2011 |
|
|
Applicant’s review was time‑barred: Assistant Commissioner’s objection decision (Aug/Sept 2008) started the 30‑day limitation period.
Tax — limitation periods for appeals to Tax Appeals Tribunal — when 30‑day period runs; Objection decision under Income Tax Act — substance over form; Delegation — Assistant Commissioner’s decisions attributable to Commissioner General; Taxation decision vs objection decision; Internal URA guidelines not legally binding.
|
28 July 2011 |
|
Plaintiff paid in advance but delayed lifting goods; court awarded partial refund net of an equitable US$20,000 set-off and interest.
Sale of Goods – main and subsidiary contracts; ex-bond sales; transfer of ownership by customs Form C21; buyer's duty to pay taxes and take delivery; bonded warehouse demurrage and warehouse keeper’s lien; set-off and equitable set-off where counterclaim not fully quantified; partial refund with interest; costs awarded half.
|
26 July 2011 |
|
Court refused adjournment and ordered each party to bear its own costs after settlement of tax assessment dispute.
Taxation law - assessment of taxes and stamp duty; civil procedure - costs after settlement; exercise of judicial discretion under Order 17 r.4 CPR and section 27 Civil Procedure Act; adjournment refusal.
|
13 July 2011 |
|
Contract and statute showed the recruitment agency, not the client, was liable for NSSF contributions; penalties (not ministerial interest) recoverable.
Evidence — Secondary evidence — Copies admitted where originals cannot be produced in reasonable time (Evidence Act s.64(1)(c), s.64(2)).
Contract interpretation — Agency/secondment agreements — Parties’ clear contractual definitions govern who is 'employer'.
Social security law — NSSF Act — Definition of employer where employees provided by another person (s.1(k)); contributions (s.11), employee deductions (s.12), penalties for non‑payment (s.14); ministerially declared interest relates to member accounts, not unpaid employer contributions (s.35).
|
12 July 2011 |
|
Whether foreign investors trading may obtain entry permits or trade licences without a Bank of Uganda certificate of remittance.
* Statutory interpretation – Investment Code Act (section 10(5)–(9)) – certificate of remittance requirement for foreign investors engaging in trade; * Immigration law – interplay between Investment Code Act and Immigration/Citizenship Acts – entry permits issued to individuals but certificate issued to corporate investor; * Local government powers – duty of local authority under section 10(9) limited to verifying entry permit; * Relief – declaratory interpretation appropriate; cancellation of permits/licences requires factual determination by competent authority.
|
7 July 2011 |
|
Rule 7 conflicts with s.34 ACA; sole arbitrator may enlarge time, but post‑award taxation by arbitrator was unlawful.
Arbitration — procedural competence to challenge awards — conflict between Arbitration Rules (rule 7) and s.34 ACA — time limits; Arbitration — s.31(1) discretion to enlarge time for award; s.31(2) applicable to multi‑arbitrator references; s.14 mandate termination for undue delay; post‑award taxation of advocates’ costs — arbitrator lacked mandate; taxation must follow court enforcement and Registrar’s taxation rules.
|
6 July 2011 |
| June 2011 |
|
|
Plaintiff failed to prove claimed USD special damages; court awarded Shs.5,000,000 nominal damages, offsetting excess payments.
Contract — subcontract for erection of sites — performance and completion — payment terms (20% down, 80% on PAC) — proof of special damages — foreign‑currency conversion of payments — reliance on documentary evidence — nominal damages — costs.
|
29 June 2011 |
|
Failure to serve the notice of motion in a trade mark appeal rendered the appeal incompetent and led to it being struck out.
* Trade Marks Act/Rules – appeal by notice of motion – requirement to serve appeal documents on opponent – timelines. * Civil Procedure Rules – application of Order 52 (originating motions) and Order 43 provisions by analogy where Trade Marks Rules are silent. * Service of process – notice essential to fair hearing; failure to serve may render proceedings incompetent. * Relief – dismissal/striking out under Order 52 rule 4 for insufficient notice.
|
29 June 2011 |
|
High Court declines to interpret EAC Customs Act provisions affecting uniform regional application; matters should go to East African Court of Justice.
* Regional / Treaty law – East African Community Customs Management Act – status as community instrument prevailing over national law; interpretation requiring uniform application to be handled by East African Court of Justice.
* Jurisdiction – limits of national courts: enforcement vs. interpretation of regional treaty law.
* Procedure – appropriateness of originating summons when interpretation impacts Partner States' uniform application.
|
23 June 2011 |
|
Alleged continuous passing-off and trade mark infringements can give rise to fresh causes, so limitation objection dismissed.
Limitation Act – section 3(1)(a); Civil Procedure Rules Order 17 r.6(1)-(2) – dismissal for want of prosecution and fresh suits; Passing off – nature of tort and elements; Trade mark infringement – statutory monopoly and continuing breaches; Continuous torts – successive causes of action and accrual of limitation; Pleading requirements – Order 7 r.1(e) and r.6.
|
1 June 2011 |
| May 2011 |
|
|
Creditors’ PERD claims dismissed: no divestiture proceeds existed and ministerial discretion was not lawfully impugned.
Public Enterprise Reform and Divestiture Act – entitlement of proved creditors; requirement that payment derive from divestiture proceeds deposited into the divestiture account; ex gratia payments are discretionary and do not by themselves found a cause of action; limitation – divestiture process may delay or affect running of limitation periods; corporate status – DRIC is not a juristic person and cannot be sued; remedy – alleged administrative wrongs may require judicial review/mandamus, not necessarily a plenary claim.
|
26 May 2011 |
|
Interlocutory judgment for unpaid hire-purchase balance confirmed; 12% contractual interest, US$16,000 general damages, costs, limited to guarantors who signed.
* Commercial/hire-purchase – recovery of unpaid purchase price where goods partly returned and others untraceable – confirmation of interlocutory judgment and monetary relief.* Interest – contractual handwritten rate applied (12% p.a.) on outstanding sum; separate interest on general damages (4% p.a.).* Remedies – return of goods impracticable where whereabouts unknown, monetary award appropriate.* Guarantees – judgment enforceable only against defendants who signed the guarantee.
|
22 May 2011 |
|
Applicant’s role and personal guarantee amounted to spousal consent; mortgage upheld and claim dismissed.
Land law – s.39 Land Act (pre‑2004) – restrictions on transfer/mortgage of family land; power of attorney – limits of delegation; corporate personality – directing mind doctrine; personal guarantee and inferred consent; equitable prevention of fraud by veil of incorporation.
|
20 May 2011 |
|
Originating summons under repealed judicial-review rules held a nullity; judicial review premature where statutory tax remedies exist; agency notice revoked.
• Civil procedure – commencement of judicial review proceedings – effect of proceeding under repealed judicial-review rules – fundamental defect vs. curable formality.
• Administrative law – availability of judicial review where statutory alternative remedies exist – Tax Appeals Tribunal remedy; prematurity of judicial review.
• Tax law – validity of third-party agency notice under section 106 where an assessment is in dispute; duty to consider objection and rights under section 99(7).
• Interpretation Act – commencement and effect of repeal of statutory instruments; transitional effect on pending matters.
• Equitable considerations – waiver and requirement to pay 30% deposit under section 103(2) and whether waiver occurred.
|
19 May 2011 |
|
Application to reopen closed case for handwriting expert denied for lack of justification and undue delay.
Commercial procedure – application to reopen closed case to call handwriting expert – no court order or scheduling agreement for expert referral – failure to justify delay – inherent powers and substantive justice – application dismissed with costs.
|
16 May 2011 |
|
Conditional leave to defend a summary suit was granted where the defendant raised borderline triable issues relating to a cheque and agreement.
Civil procedure – application to set aside ex parte judgment – summary suits based on negotiable instruments – service of summons – triable issues – conditional leave to defend – effect of agreement and cheque as security – requirements for raising a bona fide defence.
|
11 May 2011 |
|
Whether the respondent’s written acknowledgment revived the applicant’s otherwise time‑barred contract claims and whether filing fees were paid.
Limitation of actions – accrual and written acknowledgment under Limitation Act (sections 2(4), 22 and 23) – reviving otherwise time-barred contractual claims; accrual dates for retention and extensions; periodic claims (monthly arrears) and limitation; court filing fees – reassessment and requirement to top up before proceeding.
|
10 May 2011 |
|
Attachment before judgment cannot prejudice a lessor's ownership; bus released from attachment.
Civil procedure — Attachment before judgment — Order 40 rule 8 — Investigation of third-party claims; Release from attachment under Order 22 rules 55–57; Possessory rights — Lessee cannot sell lessor's chattel without authority; Lien requires possession; Delay/estoppel in seeking relief.
|
10 May 2011 |
|
Court entered judgment on admissions: 740M loan at 22%; outstanding balance and licence issue reserved.
Commercial law – Judgment on admissions (Order 13 r.6 CPR) – Loan agreement UGX 740,000,000 at 22% – Co‑financing 50/50 – Security by land – Deed of guarantee – Outstanding balance to be reconciled or determined by auditor/referee – Effect of lack of money‑lenders licence reserved for trial.
|
9 May 2011 |
|
Court partially set aside arbitral award for unproven special damages and for punitive general damages (errors of law).
Arbitration — Setting aside arbitral award under s.34 ACA — scope of judicial review; application of contractual terms by arbitrator (Clauses 23,24,30); discretion to appoint experts; unproven special damages; punitive general damages v. compensatory damages — parts of award set aside.
|
2 May 2011 |
| April 2011 |
|
|
Court rules on local vs international rates for interconnection traffic, BL: FM between telecom operators due to unlawful code use. UCC failed its regulatory duty.
Telecommunications law – Interconnection Agreement – traffic classification between domestic and international rates – use of country codes – regulatory failure by national communications authority – legal implications of ad hoc network arrangements.
|
28 April 2011 |
|
Calls to +256 477 were locally terminated; no ITU assignment existed, so the respondent was liable under local interconnection rates.
* Telecommunications law – interconnection agreements – tariff application where calls routed to a non-ITU-assigned operator using a national code – local v international classification. * Numbering and regulation – ITU assignment vs ad hoc national arrangements; necessity of gazetted ministerial guidelines under national communications law. * Evidence – court preference for telecom expert evidence on routing and termination. * Remedies – enforcement of interconnection tariffs, contractual interest, general damages and costs.
|
28 April 2011 |
|
Court set aside summary judgment caused by counsel's error and allowed defence over alleged excessive money-lender interest.
Setting aside summary judgment – Order 36 Rule 11 – "good cause" where counsel's mistake or negligence led to dismissal; Mistake of counsel not to be visited on diligent litigant; Money Lenders Act – alleged excessive interest (1% per week) may render transaction harsh, unconscionable and triable; Conditioned leave to defend upon deposit of principal sum.
|
17 April 2011 |
|
Appeal dismissed: taxation proceeded under earlier order and the advocate-authority issue was barred by res judicata.
* Civil procedure – Taxation of costs – Additional bill of costs – Whether counsel may tax client’s bill after withdrawal of instructions.
* Res judicata – Issue preclusion where point could and should have been raised in earlier proceedings – Kamunye test applied.
* Duty of Registrar/Deputy Registrar to give effect to higher court orders – obedience to resubmission order for taxation.
* Remedy – Appeal to higher court over alleged failure to consider counsel’s authority.
|
17 April 2011 |
|
A prior consent order settling indebtedness bars a subsequent recovery suit as res judicata; enforcement, not fresh litigation, remains.
Commercial law – Consent order – Res judicata – Civil Procedure Act s.7 – Consent orders binding and subsisting unless set aside for fraud, collusion or vitiating factors – Withdrawal of winding‑up petition does not extinguish settled liability – Enforcement/execution remains available.
|
14 April 2011 |
|
An affirmed arbitral award is a decree barring a fresh suit; enforcement against directors must proceed via execution under section 34 CPA.
Arbitration award affirmed by High Court treated as decree (s36 Arbitration Act); res judicata bars fresh suit on same decree; execution under s34 CPA is the proper avenue to enforce decrees against directors or third parties; corporate veil may be lifted in execution proceedings where directors concealed assets; separate suit against third party with no pleaded cause of action will fail.
|
14 April 2011 |
