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Citation
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Judgment date
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| 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 |
