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Citation
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Judgment date
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| December 2012 |
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Applicant failed to prove ineffective service or good cause to set aside an ex parte decree; application dismissed with costs.
* Civil procedure — Wrong procedural vehicle — Error in invoking Order 9 instead of Order 36 not fatal; court may treat matter under correct rule.
* Summary procedure (Order 36 r.11) — Setting aside decree — Applicant must show ineffective service or other good cause; reasons must be evidenced.
* Service — Substituted service under court order (O.5 r.18(2)) is effectual service.
* Execution — Attachment of movable property lawful under section 44 Civil Procedure Act; wrongful attachment challenges require objector proceedings.
* Professional conduct — Court may refer concerns about advocate's roll status to Chief Registrar/Law Council.
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21 December 2012 |
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Buyer’s late rejection of goods deemed acceptance; contemporaneous admission of debt upheld and full claim awarded with interest and costs.
* Contract / Sale of goods – proof of debt by invoices, LPOs and delivery notes – admissible contemporaneous admission of indebtedness.
* Sale of Goods Act s.35 – buyer deemed to have accepted goods after unreasonable delay – late rejection ineffective.
* Authority of corporate officers – admissions in correspondence binding where consistent with meeting outcomes.
* Remedies – special damages proved; nominal damages where actual loss unproven; commercial interest and costs awarded.
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21 December 2012 |
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A collecting society had authority to sue but failed to prove assigned performers or performances, so the claim was dismissed with costs.
* Intellectual Property – Copyright – Performing rights – Effect of Deeds of Assignment transferring performing rights to a collecting society; * Reciprocal representation agreements – authority to sue in local society’s name (article 2(1)(c)); * Locus standi – when a collecting society may bring infringement proceedings in its own name; * Cause of action – necessity to prove assignors performed and that assigned works were performed; * Damages – requirement for strict proof of special damages and inadmissibility of hearsay gate receipts.
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21 December 2012 |
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Management fees for closed fuel cards are ancillary to exempt fuel supplies and not separately subject to VAT.
* Tax — VAT — Mixed supplies — Whether services incidental to supply of goods are part of the goods supply under s.12(1) of the VAT Act.* Tax — VAT — Closed fuel cards and management fees — Whether management fees constitute a separate taxable supply or are ancillary to exempt fuel supply.* Tax procedure — Assessment — Whether VAT assessment on management fees lawful where services economically inseparable from exempt fuel sales.
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21 December 2012 |
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Jet fuel supplied to international carriers at Entebbe is an exempt supply under the VAT Act, not zero‑rated.
* Tax — VAT — Exempt supply v zero-rating — Jet fuel expressly exempted in second schedule — Zero-rating (third schedule/section 24(4)) applies only to taxable supplies. * Tax — Place and time of supply — Supply occurs where goods are delivered/made available; refuelling at airport completes supply. * Tax — Export treatment — Consumption in flight does not constitute export; documentary proof required for export zero-rating. * Statutory interpretation — Harmonisation of sections 18, 19, 24 and schedules; section 77 inapplicable where second schedule expressly exempts goods.
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21 December 2012 |
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Whether respondent’s failure to pay for supplied goods constituted breach and appropriate penalties, interest and damages.
* Contract law – breach by non‑payment of contractual instalments – delivery obligations satisfied. * Contractual penalty – clause vague/harsh; court may decline unconscionable contractual penalty and award substituted penalty interest. * Civil Procedure – O.17 r.4 CPR – court may proceed where a party defaults in taking necessary steps. * Remedies – award of general damages, contractual/penalty interest and post‑judgment interest; costs.
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20 December 2012 |
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Court held late payments attracted interest at 10% p.a.; ambiguous contract interest wording rejected as unconscionable and statutory rates applied.
Contract law – late payment and interest clause interpretation; invoicing and whether time for presentation is of the essence; rejection of unconscionable daily interest interpretation; application of statutory interest (Section 26(1)); awards of special and general damages with post‑judgment interest.
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20 December 2012 |
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A share-for-assets transaction qualified as a disposal; applicant entitled to wear-and-tear deductions absent proof of prior claims.
Tax law – Wear and tear (depreciation) – Disposal by conversion of asset value into shares; Agency and veil-lifting among group companies; Burden of proof in tax review proceedings – evidential shift where records are in government's custody; Appellate review limited to questions of law under Tax Appeals Tribunal Act.
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19 December 2012 |
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Court upheld taxing master’s discretion and dismissed challenge that instruction fee awards were manifestly excessive.
* Taxation of costs – instruction fees – discretion of taxing master under Advocates (Remuneration and Taxation of Costs) Rules – manifestly excessive standard for appellate interference. * Meaning of 'judgment' – taxation certificate not a judgment requiring reasons under Civil Procedure Act/Order 21 r.4. * Use of duplicate court file for taxation – procedural sufficiency and objection timing.
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13 December 2012 |
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Extension of time granted where counsel’s procedural error and Registrar’s ex parte breach of Order 52(2) justified setting aside the vacant-possession order.
Civil procedure – extension of time for appeals against Registrar’s orders – sufficient cause where counsel’s error combined with procedural error by Registrar; Registrar’s powers under Practice Direction No.1 of 2003 – illustrative not exhaustive; Order 52(2) CPR – ex parte orders require justification and recorded reasons.
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13 December 2012 |
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Plaintiff’s damage claims against the defendant bank for an irregular 1996 sale were dismissed; irregular transfers implicated other parties (NPART/first mortgagee).
* Land law – mortgage and encumbrances – release of mortgage requires registered instrument (RTA s125); informal letters insufficient. * Registration of Titles – memorial/instrument numbers and registrar’s endorsement determine priority and validity of transfers. * Mortgage law – priorities and duties of first mortgagee vis-à-vis subsequent encumbrancers; statutory notice/consent requirements for sale (Mortgage Act). * Civil procedure – claims for breach of injunction and damages must be directed at the party responsible for the sale; successor liability and assignment to Non-Performing Assets Recovery Trust.
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7 December 2012 |
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Applicant failed to show triable issues or irreparable harm; interlocutory injunction refused and interim order vacated.
Company law – interlocutory injunction – test for interim injunction (triable issues; irreparable injury; balance of convenience); corporate records and returns of allotment as determinative of shareholding; executor’s transfers and effect on post-death share distribution; voluntary winding up and its impact on preservation orders; evidentiary requirement to show investment and irreparable harm.
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5 December 2012 |
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Respondent liable to pay unpaid purchase price after applicant delivered goods to carrier and endorsed bills of lading.
* Sale of Goods Act – delivery to carrier and bills of lading – delivery and passing of property (s.19(f), s.32(1)).
* Sale of Goods Act – action for price where property has passed (s.48(1)).
* Evidence – endorsement and delivery of original bills of lading and uncontradicted clearance documents as proof of delivery.
* Contract/Contract Act – recovery of clearing/transport charges and entitlement under s.61/quantum meruit where services rendered.
* Civil Procedure – effect of failing to call witnesses to rebut documentary and witness evidence.
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4 December 2012 |
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Court ordered consolidation of multiple suits over the same consignment and referred files to Nakawa High Court to avoid conflicting orders.
Civil procedure – multiple proceedings in different divisions – avoidance of multiplicity (s.33 Judicature Act) – consolidation under Order 11 CPR – interlocutory relief vs. prior orders – lien of warehouseman/transport contractor – joinder under Order 1 r.10 CPR.
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4 December 2012 |
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An appeal against an Order 36 decision is incompetent and must be struck out if leave under Order 44(2) was not obtained.
Civil Procedure – Order 36 CPR – appeals; Order 44(2) CPR and section 76 Civil Procedure Act – leave required to appeal Order 36 decisions; appeal filed without leave is incompetent and incurable; counsel’s oversight cannot displace statutory requirements; inherent jurisdiction cannot override mandatory procedural rules.
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4 December 2012 |
| November 2012 |
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Court found breach of contract and unlawful conversion; ordered return or value of motorcycle, damages, interest and costs.
Breach of contract – unlawful conversion of goods – entitlement to return of chattel or its value – assessment of special and general damages – interest and costs where defendant fails to defend.
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29 November 2012 |
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TAT improperly set aside a customs assessment without substituting or remitting for proper valuation; matter remitted for reassessment.
* Customs valuation – EACCM Act Fourth Schedule Methods I–III – transaction value rejected due to unauthentic documentation – need to follow valuation sequence.
* Administrative law – Tax Appeals Tribunal powers under TAT Act s.19(1)(c) – duty to substitute decision or remit with directions when setting aside.
* Procedural remedy – remittal by Tribunal or Court under s.27(3) where Tribunal fails to determine correct valuation or tax.
* Precedent – application of Uganda Revenue Authority v Tembo Steels Ltd on the requirement to make consequential orders when quashing assessments.
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28 November 2012 |
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Court awarded 20% simple interest on withheld statutory reward, limited general damages to UGX 7.5 million, and costs to plaintiff.
* Finance Act (s.7) – statutory reward for information leading to tax recovery – entitlement and non-application of Income Tax Act penal interest provisions. * Interest – whether section 136 ITA applies to rewards; interest as discretionary remedy under s.26 Civil Procedure Act; simple vs compound interest. * Damages – causation and remoteness of general damages claimed for business loss, employment loss and mortgage default; modest award for inconvenience. * Costs – general rule that costs follow the event.
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23 November 2012 |
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A security firm is vicariously liable for its guard’s robbery; plaintiff awarded liquidated sum, general damages, interest and costs.
* Vicarious liability – security firm liable for deployed guard’s robbery as fundamental breach of contract; * Civil Procedure – Order 9 r.6 (liquidated demand) and r.8 (interlocutory judgment for assessment of unliquidated pecuniary damages) – judgment in default and formal proof; * Damages – insurance proceeds to plaintiff not set off against defendant’s liability (Parry v Cleaver); * Interest – award of post-event interest at 21% per annum from date of loss.
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23 November 2012 |
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A bid acceptance letter does not create a contract under public procurement law unless followed by a signed written agreement.
Public Procurement and Disposal of Public Assets Act – Award of contract – Letter of bid acceptance – Formation of contract – Requirement for written contract signed by both parties – Subsidiary legislation cannot override statute – Absence of contract in procurement process.
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22 November 2012 |
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A letter of bid acceptance under the PPDA Act does not create a binding contract absent a written signed contract.
Public Procurement – Whether a letter of bid acceptance constitutes a contract under the PPDA Act; interpretation of section 76 PPDA Act and regulations 225 and 230; primacy of statutory procurement rules over common law; requirement of written signed contract to confirm award.
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22 November 2012 |
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Applicant failed to prove imminent arrest or attachment; temporary injunction dismissed and interim order vacated.
Civil procedure – Interlocutory injunctions – preservation of status quo; requisites for injunction: triable issue, irreparable harm, balance of convenience; demand letters as ordinary precursor to legal action; burden of proof in affidavits; striking out defective affidavits – severance approach.
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21 November 2012 |
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Imported financial services were taxable pre-2011; URA's VAT assessment upheld and payment ordered.
Tax law – Value Added Tax – interpretation of charging provision (section 4(c)) versus exemption schedule (section 19) – whether imported financial services were taxable pre-2011; statutory interpretation in taxing Acts; assessment upheld.
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16 November 2012 |
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Imported financial services were taxable under the VAT Act prior to its 2011 amendment and not exempt from VAT.
Tax law – Value Added Tax – imported services – financial services – statutory interpretation – exemption under Second Schedule – imported financial services taxable prior to 2011 amendment – remedies for disputed assessments.
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16 November 2012 |
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Court refused to set aside arbitral award, finding arbitrator acted within contract and applied substantial performance.
* Arbitration — review under s.34 Arbitration and Conciliation Act — limited judicial interference. * Contract law — ad-measurement contracts — doctrine of substantial performance justifying recovery where employer prevents completion. * Construction law — retention monies and defects liability certificates — employer’s premature termination and project manager responsibility. * Evidence — court will not reappraise factual findings of arbitrator absent manifest disregard or misconduct. * Public policy/partiality — allegations of unjust enrichment/partiality must be substantiated.
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16 November 2012 |
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Owners can claim detained goods but a paid sub-bailee’s lien for unpaid freight prevails; consignee ordered to pay freight and damages.
* Carriage of goods – bailment and sub-bailment – rights of owner against sub-bailee; common law lien for unpaid freight. * Bills of lading/consignee – consignee/agent liability to beneficiaries for clearing and delivery. * Withdrawal of claims against intermediary forwarder affects remedies against sub-bailee. * Remedies – detention until freight paid, damages against consignee, costs and tax liabilities.
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16 November 2012 |
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Buyer did not acquire title from a thief; vehicle reverts to appellant and remedies remitted for fresh trial.
Civil procedure – service of memorandum of appeal – objection waived where respondent participates and consents to timetable; Sale of Goods Act – s.22 (sale by non‑owner) and s.24 (revesting on conviction) – subsequent conviction of seller for theft revests property in true owner; nemo dat quod non habet – market overt exception considered; estoppel by conduct – burden and prerequisites for invocation; appellate powers – remittal to trial court to determine remedies and add necessary party.
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9 November 2012 |
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A beneficial owner in possession may sue for trespass despite not being the registered proprietor.
Trespass to land; beneficial owner and possession; cause of action; Registration of Titles Act inapplicability to possession-based trespass claims; sufficiency of plaint at preliminary objection stage.
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9 November 2012 |
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An ex parte Kenyan police-assistance order is not a registerable foreign decree in Uganda; registration requires a final, conclusive judgment.
* Private international/enforcement of foreign orders – registration of foreign judgments – distinction between a decree and an order under Judgments Extension Act and Civil Procedure Act; * Foreign Judgments (Reciprocal Enforcement) Act – applicability only to final, conclusive judgments typically for payment of money; applicant must be judgment creditor; * Procedure – mandatory compliance with Order 22 rule 4 for transfer/registration of decrees; * Auctioneers Rules – ex parte police-escort orders do not create adjudicated or executable rights.
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8 November 2012 |
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Respondent's VAT misrepresentation and unlawful termination entitled applicant to damages and return of equipment.
Contract law — misrepresentation: VAT misrepresentation in letter of intent inducing subcontractor to incur VAT; suspension vs repudiation — temporary suspension for unresolved disputes not a repudiatory breach; termination — unlawful termination where employer contributed to delays; remedies — entitlement to refund of VAT, outstanding certificates, general damages, return of detained equipment, interest; counterclaim — partial recovery for outstanding materials only.
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7 November 2012 |
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Valid investment agreements breached; plaintiff recovers principal, limited contractual interest, nominal damages, and costs; guarantors jointly liable.
Commercial contracts – investment agreements – validity and enforceability; breach for non‑repayment of principal; guarantor liability – joint and several; special damages – requirement of strict proof; contractual interest – confined to agreed term; court discretion to refuse harsh/unconscionable interest under Civil Procedure Act s.26.
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6 November 2012 |
| October 2012 |
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Statutory penal interest under the VAT Act is payable despite no award by the Tax Appeals Tribunal or courts.
Tax law – VAT Act statutory penal interest (2% per month compounded) – payable notwithstanding Tax Appeals Tribunal or court silence; Tax Appeals Tribunal Act s.15 – "pay 30% pending appeal" does not exempt taxpayer from penal tax; penal tax treated as tax and assessed by Commissioner.
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18 October 2012 |
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Consent judgment upheld; arrest execution set aside for failure to serve mandatory notice to show cause.
Civil procedure – consent judgment recorded in court – binding if entered in presence of party and counsel; review only for fraud, collusion or material misapprehension; execution by arrest after 12 months requires notice to show cause under Order 22 r 19 and r 34; failure to serve notice renders arrest execution irregular; corporate veil arguments insufficient without proper lifting application.
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17 October 2012 |
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Court allowed a limited injunction preserving shares paid for pending arbitration but declined to restrain the entire rights issue due to regulatory and factual changes.
Arbitration Act s.6 – interim measures pre-arbitration; interim injunction principles (prima facie case, irreparable harm, balance of convenience); conflict with banking regulator directives; preservation of shares purchased pending arbitration; limited court interference where recapitalisation and third-party interests exist.
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5 October 2012 |
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The respondent lawfully terminated the applicant’s dealership for fuel dumping but used excessive force during eviction.
Contract — Dealership agreement — Clause permitting termination where dealer buys/sells competitor petroleum (dumping) — Onus and standard of proof (balance of probabilities) for alleged dumping; Evidence: delivery receipts, identification of delivery vehicle, prior warning. Contract — Termination procedure — Arbitration clause; improper use of force in taking possession. Damages — Special damages require strict proof; ledgers and post-facto audit weak for unpaid supply/loss-of-profit claims. Costs — Apportionment where successful party’s conduct in enforcement was reproachable.
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1 October 2012 |
| September 2012 |
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Loan transaction frustrated by seizure/condemnation of stock; principal recoverable but no entitlement to further interest; costs each party.
* Contract law – frustration – effect where goods purchased with loan capital are impounded/condemned, preventing the business from producing profits. * Banking/loan agreements – deed of accession and co‑financing: rights to interest depend on contract terms and underlying commercial viability. * Remedies on frustration – recovery of principal (Fibrosa) where consideration has wholly failed; loss of entitlement to future interest. * Civil procedure – importance of pleading and adducing evidence for a frustration defence, but court may infer facts from admissions and documentary record.
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21 September 2012 |
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Consent judgment upheld; no sufficient grounds (fraud, collusion or material misapprehension) to set it aside; application dismissed with costs.
Civil procedure – Consent judgment – setting aside only for fraud, collusion, illegality or misapprehension of material facts; Consent judgment operates as binding contract and estoppel; Audit appointed under consent — auditors’ defects challengeable under their terms of appointment but do not by themselves vitiate consent decree; Order 46 CPR limited in application to consent decrees; Remaining reliefs and res judicata to be determined in main suit.
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21 September 2012 |
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Registrar wrongly dismissed expungement application without proof of service or affording a hearing; appeal allowed.
* Trade marks – application to expunge a registered mark – service of counterstatement and statutory declaration – duty of Registrar under rule 49 to forward counterstatement – proof of service required (affidavit/acknowledgement). * Procedural fairness – right to be heard under section 43 Cap 217 and rule 103 SI 217-1 – hearing notice under rule 54(1). * Trademarks Rules 48–57 apply mutatis mutandis to rectification/removal applications and must be modified in practice; dismissal for non-prosecution improper without verifying service.
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21 September 2012 |
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Lessor who issues a seven‑day demand cannot immediately repossess and sell without being estopped; lessee awarded limited damages.
* Finance lease – repossession and sale of leased asset – effect of demand notice – election, waiver and estoppel bar immediate exercise of power to repossess when lessor gives a seven‑day demand. * Wrongful/procedural termination – damages limited to losses up to termination; future earnings not recoverable where lessee was in default. * Remedies – limited general damages for breach of notice; lessor entitled to arrears demanded but not post‑sale interest or additional income.
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21 September 2012 |
| August 2012 |
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A plaintiff may plead negligence against a collateral manager even where breach of contract is also pleaded, if an independent duty of care is alleged.
Civil procedure – Pleading a cause of action – Whether a plaint discloses a cause of action against a collateral manager; Distinction between tort (negligence) and contract; Particulars of negligence required by Order 6 r 3; Pleading form versus substance; Collateral management agreement duties may give rise to independent duty of care.
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31 August 2012 |
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Court declares consent decree property under article 26 and orders the treasury to commence the payment process.
Mandamus against treasury; Government Proceedings Act s.19 (certificate of order and service); compliance with constitutional appropriation rules (article 154); consent decree as property under article 26; discretionary nature of mandamus; judicial review remedies to enforce fundamental rights.
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31 August 2012 |
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An existing agro‑processor’s capacity‑expanding investment qualifies for the 2008 income‑tax exemption; URA’s restrictive reading rejected.
Tax law – Interpretation of Income Tax (Amendment) (No.2) Act 2008 – agro‑processing exemption; whether capacity‑expanding investment by existing processor qualifies; effect of subsequent narrower amendments; distinction between tax exemption and allowable capital deductions.
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31 August 2012 |
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Defendant precluded from relying on unpleaded lack-of-certification defence; select plaintiffs awarded unpaid contract sums, interest and general damages.
Contract law – unpaid contractual sums – requirement for certificate of completion – failure to plead defence – parties bound by pleadings (Order 6 CPR) – assessment of special and general damages – interest on unpaid contractual sums.
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31 August 2012 |
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Applicant restrained from tax enforcement pending reconciliation and deposit of the outstanding 30% required under a consent order.
Tax law – interim payment of 30% under s.103(2) Income Tax Act as statutory condition for stay of enforcement; consent order enforceability; temporary injunction to maintain status quo pending resolution; reconciliation of refunds offsetting deposit.
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31 August 2012 |
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Temporary injunction granted to protect trademark rights against transit imports pending trial despite customs’ transit obligations.
* Intellectual property – Trademark – Interim injunction – tests: serious question to be tried, irreparable injury, balance of convenience; * Customs obligations – UN Transit Trade convention – interaction with enforcement of trademark rights; * Smuggling risk and protection of goodwill as basis for interim relief.
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29 August 2012 |
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28 August 2012 |
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Court dismissed the summons, cautioned against multiplicity of proceedings and abuse of process, and limited an affidavit's admissibility.
* Civil procedure – preliminary objections – consolidation of applications – whether consolidation appropriate given overlapping applications and prior rulings.
* Civil procedure – pleadings and affidavits – applicant’s capacity to sue; recycling of exhibits/receipts; admissibility of affidavits (affidavit of employee admissible only as to employer-respondent).
* Civil procedure – abuse of process – court’s powers under Section 98 CPA to caution parties and prevent multiplicity of proceedings.
* Case management – avoidance of parallel civil and criminal proceedings and jurisdictional overlap.
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27 August 2012 |
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Affidavit sworn by an advocate lacking authorisation and source disclosure is defective and must be struck out.
Affidavit by counsel — deposing on contentious matters — Order 3 r.1 authorization — disclosure of source of information — inadmissible hearsay — Advocates (Professional Conduct) Regs r.9 — reuse of court-fee receipt — preliminary objection upheld; affidavit rejected.
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27 August 2012 |
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Employer’s delay in paying a certified interim sum was a fundamental breach; retention not payable absent contractual completion.
* Contract law – retention monies – retention payable only on completion and after defects liability period or substitution by bank guarantee; incomplete works disentitle contractor from retention. * Construction contracts – fundamental breach – employer’s failure to pay a certified interim payment within contractual time (84 days) amounts to fundamental breach permitting termination. * Termination – upon employer’s fundamental breach Project Manager should certify value of work and materials (Clause 60); absence of such certificate does not preclude damages for breach. * Remedies – entitlement to general damages, interest and costs where employer delays payment and contract is terminated.
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27 August 2012 |
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Employer’s undertaking to deduct staff loans created deduction‑only liability, not a guarantor’s primary liability.
Contract formation — employer’s written undertaking to make authorised salary deductions; Guarantee v undertaking — employer not a guarantor; Employer liability limited to deduction obligation; Mitigation — lender’s failure to sue borrowers or enforce contractual remedies reduces recoverable damages; Issue of illegality under Money Lenders Act abandoned.
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24 August 2012 |
