Commercial Court of Uganda - 2011 July

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6 judgments

Citation	Judgment date
July 2011
Cable Corporation (U) Ltd. v Uganda Revenue Authority (Civil Appeal No. 1 of 2011) [2011] UGCommC 88 (28 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
Saahib Enterprises Ltd. v Olam Uganda Ltd. (Civil Suit No. 180 of 2009) [2011] UGCommC 84 (26 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
Finca (U) Ltd (MDI) v Uganda Revenue Authority (HCCS 220 of 2009) [2011] UGCommC 89 (13 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
National Social Security Fund v MTN Uganda Ltd & Anor (Civil Suit No. 94 of 2009) [2011] UGCommC 80 (12 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
Pearl Impex (U) Ltd & 2 Ors v The Attorney General of Uganda (Civil Suit No. 3 of 2011) [2011] UGCommC 58 (7 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
Katamba Phillip & 3 Ors v Magala Ronald (Arb Cause No 03 of 2007) (Arbitration Cause No. 3 of 2007) [2011] UGCommC 65 (6 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