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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.
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https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
8 judgments
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8 judgments
Citation
Judgment date
January 2011
Ketan Morjaria & Raji v The Commissioner General URA (Miscellaneous Application No. 628 of 2010) [2011] UGCommC 208 (27 January 2011)
Court granted interim injunction against tax enforcement but conditioned it on each applicant paying 30% of the assessed tax.
* Tax law – interim relief – interlocutory injunction restraining enforcement of tax assessments pending suit; interaction with Income Tax Act objection and appeal scheme (sections 99–103). * Procedure – parallel proceedings; High Court’s original jurisdiction vs. statutory appellate route. * Condition for injunction – payment or guarantee of 30% deposit under section 103(2). * Assessment not equivalent to court decree but is prima facie evidence of tax due.
 27 January 2011
Kuehne & Nagel Ltd v Forward International Ltd (HCCS 182 of 2007) [2011] UGCommC 6 (12 January 2011)
A freight forwarder proved entitlement to unpaid forwarding charges and may retain deposited registration documents under a valid lien until payment.
Contract – freight forwarding and recovery of clearing, demurrage and transport expenses; Detinue – deposit of registration documents as security and lawful lien; Evidence – use of release order numbers and payment documents to establish liability; Remedies – special and general damages, interest, costs, and enforcement of lien.
 12 January 2011
Commissioner of Customs, Revenue Authority v Kasibo Joshua (HCT-00-CC-CA 9 of 2008) [2011] UGCommC 5 (11 January 2011)
A taxing officer cannot increase instruction fees for complexity without a judge’s certificate; excessive awards may be reduced.
* Taxation of costs – instruction fees – validity and limits of increased fees for complexity – requirement of presiding judge’s certificate under sixth schedule para 1(a)(ix). * Advocates (Remuneration and Taxation of Costs) Regulations – Reg.6 (exceptional importance/complexity) and Reg.13 (discretion to allow necessary costs). * Appeals in taxation – interfere for errors of principle, not mere quantum.
 11 January 2011
Alenyo George William v DFCU Bank & 4 Ors (HCCS 697 of 2006) [2011] UGCommC 3 (10 January 2011)
Whether the plaintiff proved fraud or illegality in an execution sale and could set aside the purchaser’s mortgage.
Civil procedure – execution, attachment and sale; fraud – strict proof and burden on alleging party; bailiff immunity – does not extend to unlawful acts but unlawful conduct must be proved; warrant renewal – validity of sale; mortgage/third-party purchaser protection; forgery allegation – insufficient evidence.
 10 January 2011
Mulagwe v Lanex Forex Bureau Limited and 4 Others (HCT - 00 - CC - CS - 358 - 2006) [2011] UGCommC 2005 (10 January 2011)
Court ordered refund of illegal deposit by forex bureau but denied interest claim.
Foreign Exchange - Legality of forex bureaus accepting deposits - Transaction enforceability - Corporate liability limits.
 10 January 2011
New Alobo Ltd v Moyo Hardware Ltd (HCCS 364 of 2007) [2011] UGCommC 4 (10 January 2011)
Applicant's renovation claim offset by loan repayments; respondent awarded unpaid rent, remaining guarantor balance, interest and costs.
* Contract – breach – tenant carried out renovations and claimed special damages; proof of special damages and admissibility of receipts. * Set-off and application of loan repayments against improvements – court accepts payments applied to renovations. * Frustration – claim rejected where failure to perform was self-induced. * Rent arrears – oral tenancy, burden to prove payment; award for unpaid rent. * Remedies – netting of awards, interest and costs awarded to successful counterclaimant.
 10 January 2011
Damas Mulagwe v Lanex Forex Bureau Ltd & 4 Ors (HCT-00-CC-CS 358 of 2006) [2011] UGCommC 1 (9 January 2011)
A prohibited forex-bureau deposit is recoverable as money had and received, but contractual interest on such illegal deposits is not enforceable.
* Foreign exchange law – Exchange Control (Forex Bureau) Order 1991 – prohibition on forex bureaux taking deposits from the public. * Contract/enforceability – deposits accepted in contravention of regulatory prohibition – principal recoverable as money had and received but interest not enforceable. * Company law – veil of incorporation – common management/directorship/shareholding alone insufficient to establish liability for other companies. * Remedies – restitution (money had and received) and costs (each party to bear own costs).
 9 January 2011
David Busulwa v Hussein Buhaiti (HCT-00-CC-CS 779 of 2007) [2011] UGCommC 2 (9 January 2011)
The court found the respondent breached the agreement, awarded damages to the applicant, and dismissed the respondent's counterclaim.
Contract – goodwill agreement – breach for non-payment and failure to return assets; Contractual remedies and interest; Credibility and alteration of handwritten acknowledgement; Special damages must be strictly pleaded and proved; Counterclaim dismissed for lack of proof.
 9 January 2011