Commercial Court of Uganda - 2011 January

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8 judgments


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) Whether the defendant must reimburse plaintiff’s clearing expenses and whether plaintiff lawfully retained vehicle documents as security. Contract – recovery of clearing and forwarding expenses – proof of payments and account; Detinue – retention of registration books/vehicle as security and lawful lien; Freight forwarding general lien (FIATA rules) – right to retain documents and goods until payment; Assessment of damages and commercial interest rates	12 January 2011
Commissioner of Customs, Revenue Authority v Kasibo Joshua (HCT-00-CC-CA 9 of 2008) [2011] UGCommC 5 (11 January 2011) Taxing officer erred by increasing instruction fee for complexity without judicial certificate; award reduced to a reasonable sum. Taxation of costs; instruction fee uplift; Advocates (Remuneration and Taxation of Costs) Regulations; Regulation 6 (complexity)—certificate required; Regulation 13—discretionary uplift; error of principle; appellate review of taxation	11 January 2011
Alenyo George William v DFCU Bank & 4 Ors (HCCS 697 of 2006) [2011] UGCommC 3 (10 January 2011) Allegations of fraud in execution sale dismissed for failure to meet strict proof; mortgage and sale upheld. Civil procedure – execution and attachment – renewal and validity of warrant; Fraud – heightened burden of proof in allegations of fraud; Sale of attached property – release of title to secure mortgage; Equity – plaintiff’s participation and clean hands doctrine; Remedy – refusal to set aside mortgage or sale	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) Whether renovations entitled the plaintiff to compensation, and how guarantees, offsets and unpaid rent determine net liabilities. Contract law – compensation for improvements; proof of special damages; set-off/offset against guarantees; oral tenancy – liability for unpaid rent; frustration – self-induced and unavailable as defence	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) An illegal forex-bureau deposit is recoverable as money had and received, but promised interest on the prohibited transaction is not enforceable. Foreign exchange law – Exchange Control (Forex Bureau) Order 1991 – illegal acceptance of deposits by forex bureaux – money had and received – unenforceability of contractually promised interest in prohibited transactions – corporate veil not lifted – 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) Defendant breached a goodwill agreement by underpaying, not returning property, and failing to supply equipment; damages awarded. Contract law – breach of goodwill agreement – disputed instalment payment and altered receipt – failure to return goods – failure to supply agreed equipment – dismissal of counterclaim for misappropriation – special damages require strict proof	9 January 2011