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Commercial Court of Uganda

The Commercial Court was established in 1996 as a division of the High Court of Uganda devoted to hearing and determining commercial disputes with current jurisdiction (as established under Legal Notice No.4 of 1996 and Instruction Circular No.1 of 1996); company causes, Bankruptcies and intellectual property.

The mission of the court is to deliver to the commercial community an efficient, expeditious and cost-effective mode of adjudicating disputes that affect directly and significantly the economic, commercial and financial life of Uganda.

Physical address
Plot 14, Lumumba Avenue, Nakasero.
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https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
8 judgments
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8 judgments
Citation
Judgment date
July 2012
Kamugisha v Uganda Revenue Authority (2) (HCCS 311 of 2012) [2012] UGCommC 89 (31 July 2012)
An application for judgment on admission was premature pending the court’s mandatory inquiry under Order 12 and Order 15 CPR.
Civil procedure – Judgment on admission (Order 13 r.6 CPR) – Scheduling conference (Order 12 CPR) – Agreed facts in joint scheduling memorandum – Consent/partial consent judgment procedure (Order 15 r.6–7 CPR) – Court inquiry whether agreement duly executed – Prematurity of application for judgment on admission.
 31 July 2012
Kamugisha v Uganda Revenue Authority (HCCS 311 of 2012) [2012] UGCommC 88 (20 July 2012)
An application for judgment on admissions is premature where scheduling rules require court inquiry; stay pending respondent's final position.
Civil procedure – Order 13 r.6 – Judgment on admissions – scope where admissions arise in scheduling memorandum. Civil procedure – Order 12 (scheduling conference) and Order 15 rr.6–7 – obligation to inquire into and record agreed issues before pronouncing judgment. Admissions – effect of admissions in joint scheduling memorandum; not equivalent to consent judgment without court inquiry. Procedural fairness – respondent allowed time to obtain management approval; court stayed decision and awarded costs.
 20 July 2012
Kahoora Enterprises Ltd v Uganda Revenue Authority (Miscellaneous Cause No. 8 of 2012) [2012] UGCommC 86 (13 July 2012)
A judicial review challenging a tax reclassification was dismissed as time-barred because grounds arose more than three months before filing.
Administrative law – judicial review – time limits – rule 5(1) Judicature (Judicial Review) Rules 2009 – when grounds "first arose"; Tax law – reclassification of supplies and VAT assessments – objection decisions; Procedural law – effect of objection decision (functus officio) and proper forum (Tax Appeals Tribunal) for challenging tax objection decisions; Enforcement – Tax Appeals Tribunal powers and contempt.
 13 July 2012
Kawamara v Juuko (HCT-00-CC-CS 294 of 2009) [2012] UGCommC 87 (13 July 2012)
A champertous litigation‑funding agreement is illegal and unenforceable; special damages not proved; suit dismissed.
Contracts — Champerty and maintenance — Litigation funding agreements; public policy and illegality — ex turpi causa — burden of proof for special damages — post‑dated cheque insufficient as strict proof.
 13 July 2012
Arch Katerega & Anor v Uganda Posts Ltd (HCT-00-CC-CS 20 of 2010) [2012] UGCommC 83 (12 July 2012)
Contract partly performed; defendant waived advance, breached by non-payment; plaintiffs awarded UGX 88,832,725, damages, interest and costs.
Contract law – partial performance; waiver and variation of written contract; estoppel by conduct; quantum meruit/unjust enrichment; proof of special damages; interest and costs.
 12 July 2012
Pearline Investment Ltd v Kampala Capital City Authority & Anor (HCT-00-CC-MC 23 of 2011) [2012] UGCommC 82 (11 July 2012)
Supporting affidavits for motions are not stamp-chargeable; respondent’s replies were timely filed, objections overruled.
Stamps Act — whether affidavits in support of motions are chargeable; inadmissibility of unstamped documents; Judicature (Judicial Review) Rules, r.7(3) — filing and service of affidavits in reply within 56 days; effect of non-service and entitlement to proceed ex parte.
 11 July 2012
Ntale v Uganda Revenue Authority (HCT-00-CC-CS 303 of 2008) [2012] UGCommC 80 (10 July 2012)
Rent paid to a bank as loan repayment is taxable rental income; deductions limited to 20% under the Income Tax Act.
Tax law – Income Tax Act – Definition of 'rent', 'rental income' and 'payment' – payment credited to loan constitutes rental income. Tax law – Rental tax v gross income – rental income taxed separately under s.5(1) and s.5(3). Tax law – Deductions – s.22(1)(c) limits allowable deduction for rental income to 20%. Remedies – assessment and collection by revenue authority upheld; claim for refund dismissed.
 10 July 2012
Shay Kameo & 4Ors v Kenya Airways Ltd (HCT-00-CC-CS 151 of 2009) [2012] UGCommC 78 (9 July 2012)
Commercial Court may decide narrow disputed issues from agreed documents; carrier breached contract by failing to provide infant restraint.
Commercial Court procedure – scheduling conference and Joint Scheduling Memorandum – agreed documents admissible and case management permitting determination of narrow issues without full oral evidence. Carriage by air – carrier’s duty to provide appropriate infant restraint where requirement notified and endorsed on ticket – failure is breach of contract. Remedies – special damages supported by booking and hotel documentation; limited general damages to infant; interest and costs awarded.
 9 July 2012