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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.
14 judgments
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14 judgments
Citation
Judgment date
January 2013
Registrar lawfully convened special general meeting; applicants' challenge dismissed for lack of merit and missing particulars.
Co‑operative law – Registrar’s power under s.22(7) and reg.21(4) to convene special general meeting; bye‑laws vs statute; judicial review – certiorari and prohibition; natural justice – right to be heard; requisites for damages in judicial review (particulars).
31 January 2013
Court allowed oral application for leave to appeal where a preliminary point of law appeared to go to the root of the review.
Judicial review – preliminary objection – whether points of law must be pleaded – interlocutory leave to appeal – oral applications for leave – prima facie/arguable grounds – emphasis on substantive justice.
29 January 2013
Event cancellation policy did not cover artist no-show; insurer justified in refusal; broker breached notification duty but only nominal damages awarded.
Insurance law – scope of cover: distinction between event cancellation and non-appearance (no-show) extensions; proposal form left blank; construction of policy and schedule. Broker duties – duty of care to procure requested cover and to transmit claim notices; agent relationships and obligations. Notice – validity of notice by insured’s legal representatives; obligation to forward claim within policy notification period. Remedy – nominal damages where broker breached notification duty but insured’s policy did not cover the loss.
28 January 2013
Temporary injunction refused where prima facie case existed but no irreparable harm and damages were adequate.
Commercial law – Interim injunctions – preservation of status quo – applicant established prima facie case but failed to show irreparable harm – damages adequate – balance of convenience favours registered proprietor subject to mortgage; bona fide purchaser and Registration of Titles Act issues considered.
25 January 2013
An inconclusive consent arbitral award requiring future agreement cannot be enforced by mandamus to halt a statutory privatisation; application dismissed.
Arbitration – consent arbitral award – whether final or interim – enforceability under s36 Arbitration and Conciliation Act; Arbitration – correction/interpretation/additional award under s33; Administrative law – mandamus/prohibition – limits where relief seeks enforcement of private contractual obligations; Public law – privatisation under Public Enterprises Reform and Divestiture Act – statutory mandate and scope for judicial interference; Constitutional law – article 119 (AG consent) and article 244 (mineral ownership) issues raised but relief inappropriate on facts.
25 January 2013
Plaintiff’s large customs refund claim time‑barred under EACCMA s144; partial refund granted with statutory interest.
Customs law — EACCMA s144(1)(b) and (2): refund for duties paid in error subject to 12‑month limitation; classification rulings and consent decrees do not revive time‑barred refund claims; EACCMA s249: statutory interest on refunds payable to taxpayer.
24 January 2013
A suit challenging a consent judgment confirmed on appeal was barred by res judicata; unpleaded fraud could not avoid the bar.
Civil procedure – res judicata – whether subsequent suit challenging a consent judgment is barred where issues were previously adjudicated and confirmed on appeal; consent judgments – effect and finality; fraud – requirement to plead particulars and strict proof; execution of decrees – inability to execute superseded decree, liberty to execute later consent decree.
23 January 2013
Applicant entitled to insured value and medical expenses; respondent failed to prove deliberate fire and fraud.
Insurance law – comprehensive motor insurance – alleged fraudulent claim by insured; burden and standard of proof for fraud; admissibility and weight of fire investigation reports; consequential loss not recoverable absent specific cover; interest and costs awarded.
22 January 2013
Defendant fraudulently diverted loan funds, breached an undertaking to repay, and is liable for special and general damages and costs.
* Civil law – Fraud and breach of contract – diversion of loan funds by person acting as agent/recipient – admissible documentary and oral evidence; * Contract – undertaking to assume loan obligations – effect of failure to repay; * Remedies – award of special and general damages and costs.
22 January 2013
Informer rewards are taxable income, but an agency notice issued before the 45‑day due date was unlawfully issued.
Tax law — Informer/whistleblower rewards — chargeable gross income; Income Tax Act ss.15,17,58 — rewards includable as income. Tax procedure — agency (third‑party) notice under s.106 — requirements that tax be due and not in dispute; s.103(1)(b) 45‑day due date; premature agency notice unlawful; s.98(3) cannot cure substantive non‑compliance.
21 January 2013
Company may sue for rights acquired from its director, but an unprotected idea alone does not ground breach of confidence.
Confidential information – breach of confidence – ideas versus protectable technical information; corporate capacity – company may acquire rights originating with directors; evidence requirement – need identifiable, original, proprietary technical material to ground breach of confidence claim.
21 January 2013
A regulatory authority that impounds and controls a vehicle assumes a duty of care and may be liable for resultant loss.
Tort — Negligence: duty of care assumed where public authority’s agents impound and control a private vehicle; enforcement powers must be statutory; special damages must be specifically pleaded and strictly proved; appellate re-evaluation of quantum; interest and costs adjustments.
21 January 2013
Bill of lading consigned to the financier conferred legal title; URA’s registration of the importer was unlawful; sale was voidable.
Bill of lading as document of title; consignee named "to the order of" holds legal title; vehicle registration requires owner application under Traffic and Road Safety Act; URA's registration in importer’s name unlawful where bill of lading vests title in financier; sale by seller with contractual restriction is irregular but may be lawful and can be voidable; financier’s contractual lien enforceable; remedies include cancellation of registration, declaration of ownership, damages and enforcement procedures.
11 January 2013
Additional assessments under s97(2) upheld as not time‑barred; tax for period to 30 June 2002 waived under Finance Act 2008.
Tax law – time limits for assessments – sections 95, 96 and 97 Income Tax Act – discovery of new information – effect of audit and allocation proposals on reopening self‑assessments; Finance Act 2008 s.4 – waiver of tax arrears to 30 June 2002; remedy – vacatur of assessments for waived period and direction to issue revised assessments; costs apportionment.
11 January 2013