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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 |
