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Citation
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Judgment date
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| December 2018 |
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Appellant failed to prove sub-5% value addition; assessment set aside and remitted for recomputation due to unreliable methodology.
* Tax — Value Added Tax — Definition and computation of value addition — No statutory formula; value addition measured by change in price or processing costs as percentage of total sales.
* Tax procedure — Burden of proof — Section 18 Tax Appeals Tribunal Act — applicant must prove assessment excessive or exemption claimed.
* Appeals — Powers of Tax Appeals Tribunal — section 19 — remit, vary or substitute decisions; directions for recomputation.
* Precedent — Distinguishability of Savannah Commodities methodology — factual differences and no statutory backing for adopted formula.
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11 December 2018 |
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The applicant recovered the adjusted loan balance, general damages, interest and costs after the respondent breached loan agreements.
* Contract formation – existence of contract established by documentary evidence and conduct of parties; * Evidence – requirement to adduce expert handwriting opinion under the Evidence Act where signature identity is disputed; * Unconscionable interest – court reduced excessive contractual interest for purposes of computing outstanding debt; * Remedies – award of principal, general damages, interest and costs where borrower breaches loan agreements and frustrates recovery of secured assets.
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4 December 2018 |
| October 2018 |
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Reconciliation agreement after bounced cheques was valid; defendant liable for outstanding sum, damages, interest and costs.
Civil procedure – bounced cheques – reconciliation agreement validity; duress requires unlawful pressure and timely repudiation; cheques and reconciliation agreement constitute prima facie evidence of debt; assessment of general damages for dishonoured cheques and prosecution; discretionary award of interest and costs.
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26 October 2018 |
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Successor company entitled to recover transferred debt; forensic and documentary evidence established respondent's liability.
* Commercial law – succession of corporate assets and liabilities – registered ordinary resolution transferring creditors and debtors – successor's locus to sue.
* Evidence – documentary and forensic – use of document examiner's report to prove signatures on cheques and acknowledgements of debt.
* Civil procedure/remedies – recovery of loaned funds and award of costs where debt is established.
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26 October 2018 |
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Dismissal under section 17(2) for non-prosecution is final on the merits; the proper remedy is appeal, not reinstatement.
Civil procedure – Non-prosecution – Failure to file witness statements and refusal to proceed – Abuse of court process – Section 17(2) Judicature Act – Dismissal as adjudication on merits – Reinstatement unavailable; appeal is proper remedy.
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16 October 2018 |
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Court finds the alleged land sale agreement a sham; claim dismissed and each party ordered to bear own costs.
* Contract and property – Alleged land sale – Whether written agreement constituted a genuine sale or was a sham. * Evidence and credibility – Consistency of statements in civil and criminal proceedings; weight of consent judgment and registration records. * Remedies – Recovery of money had and received where underlying transaction is fraudulent. * Costs – Parties with unclean hands each to bear own costs.
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16 October 2018 |
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Leave to appeal refused; director-signed acknowledgment and payment undertaking bound the applicant company.
Civil procedure – leave to appeal from dismissal of application to appear and defend summary suit; corporate agency – director’s signature binds company as directing mind; enforceability of acknowledgements of debt and payment undertakings; letterhead immaterial to binding effect of endorsed documents; no prima facie grounds of appeal.
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11 October 2018 |
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A subcontractor breached maintenance obligations; court awarded UGX 442,552,142, 20% interest from termination, and costs.
* Commercial contracts – Sub-contract – Radio network availability and field maintenance – breach for non-performance and failure to account for supplied fuel. * Damages – Service assurance penalties and quantified fuel losses supported by reconciliation forms and witness evidence. * Interest – 20% p.a. awarded from termination date for deprivation of commercial funds. * Costs – costs follow the event.
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11 October 2018 |
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Court allowed oral amendment to add injunction against eviction, finding no irremediable prejudice to the respondent.
Civil procedure – Amendment of pleadings – Order 6 r 19 CPR – Oral amendment permitted; discretion to allow amendments to determine real issues; amendment not to occasion irreparable prejudice; avoidance of multiplicity of suits; onus on respondent to prove prejudice cannot be atoned in costs.
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5 October 2018 |
| September 2018 |
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Borrower liable under valid loan; guarantor discharged because creditor failed to exhaust mortgage foreclosure remedies.
Commercial law – loan facility and facility letter enforceability – signatures and execution; Guarantee law – validity of guarantor’s signature and equitable discharge where creditor omits foreclosure remedies; Mortgage law – mortgagee must exhaust prescribed foreclosure steps before sale; Misrepresentation – no particulars pleaded; Remedies – judgment subject to exhaustion of foreclosure under the Mortgage Act.
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25 September 2018 |
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Applicant granted leave to defend where credible evidence raised triable issues about repayment of loan.
Commercial law – loan repayment dispute – whether repayment evidence (cash acknowledgement allegedly stolen; bank transfer to related third-party account) raises triable issues – leave to appear and defend granted – costs to abide suit.
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20 September 2018 |
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A suit commenced in the name of a non-existent company is incurable and must be struck out; costs ordered against the instigator.
Civil procedure – non-existent plaintiff – misnomer vs falsehood – incurable plaint – striking out suit; costs against individual who instituted suit in fictitious company’s name.
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20 September 2018 |
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Affidavit contradictions and failure to attend cross‑examination led to striking out evidence and dismissal of leave to appeal.
* Civil procedure — Application for leave to appeal — Necessity of cross‑examination where affidavit contradicts documentary evidence — striking out affidavit where deponent fails to attend for cross‑examination. * Company/agency — Authority of agent to bind company — reliance on corporate resolution.
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17 September 2018 |
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Leave to appeal refused where earlier suit was struck out on a preliminary point and applicant failed to show arguable grounds.
Civil procedure – Leave to appeal – discretionary orders – higher threshold where appeal concerns exercise of judicial discretion; Res judicata – dismissal on preliminary point not on merits does not bar subsequent suit; Abuse of process – filing second suit during pendency of appeal requires demonstration of prejudice; Requirement to set out controversies and arguable points of law when seeking leave to appeal.
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5 September 2018 |
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Application for judgment on admission refused because defendant denied the claim and filed a counterclaim, requiring a full hearing.
Civil Procedure – Judgment on admission (O.13 r.6 CPR) – Requirement of explicit and unambiguous admission; Pleadings and attachments (O.8 r.3 CPR) – failure to disown documents does not necessarily amount to admission; Right to be heard – effect of counterclaim on suitability for judgment on admission.
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4 September 2018 |
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Claim to recover funds paid to former advocates is maintainable; preliminary objections dismissed and suit proceeds against all defendants.
Civil procedure — preliminary objections — res judicata inapplicable where new claim and different parties; Partnership law — liability of incoming partners for funds on firm account; Advocates Act — disciplinary route not a bar to civil recovery; Stay applications — taxation of costs and constitutional petition insufficient basis for stay.
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3 September 2018 |
| August 2018 |
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Bank breached duty by promising letters of credit, causing losses; plaintiff awarded damages; counterclaim succeeds in part.
Banking law – letters of credit – banker’s duty where bank holds out it will issue LC – breach of duty and liability for losses; proof of special damages; partial success of bank’s counterclaim for outstanding loan.
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30 August 2018 |
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Defendant liable for demurrage, container repairs, customs, storage and transport charges; judgment for plaintiff with interest and costs.
Contract interpretation – obligation to avail original shipping documents within stipulated timeframe; failure to provide documents causing demurrage and storage liability; bill of lading and carrier indemnity – consignee/merchant liable for container damage; unpaid clearing, storage and transport invoices enforceable; dishonoured/withheld cheques do not discharge debt.
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30 August 2018 |
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Defendant’s failure to verify alleged defects and withholding payment constituted breach; plaintiff awarded unpaid balance, damages and interest.
Contract law – supply, installation and commissioning – failure to constitute joint verification team – proof of defective goods – entitlement to unpaid contract balance, proven special damages, bank interest, general damages and costs.
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27 August 2018 |
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An appeal filed out of time without appellate-court leave is incompetent and must be dismissed with costs.
* Civil procedure – Appeals – Time for lodging appeals – Section 79(1)(a) Civil Procedure Act – thirty day limit and requirement for appellate court to admit late appeals.
* Civil procedure – Extension of time – leave to appeal out of time must be sought in the appellate court; trial court’s leave insufficient.
* Civil procedure – Institution of appeal – Order 43 r 1 CPR requires Memorandum of Appeal (issue not decided after time-bar determination).
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24 August 2018 |
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Unlawful termination and malicious prosecution by the respondent warranted substantial general, exemplary damages, interest and costs for the applicant.
Employment law – termination by conduct – wrongful and unfair termination; Constitutional and tort law – unlawful arrest, false imprisonment and malicious prosecution for lack of probable cause; Remedies – awards of general and exemplary damages, interest and costs; special damages negated by prior payment.
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23 August 2018 |
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A binding private ruling that palm kernels and coffee husks are VAT-exempt entitles refund and restrains further collection.
Value Added Tax – exempt supplies – section 19 and Second Schedule para 1(a) – unprocessed agricultural products; Tax procedure – private ruling under section 80 – binding on Commissioner where full disclosure; Commissioner functus officio – cannot revoke ruling unilaterally; Illegal tax collection – refund, injunctive relief, damages and interest.
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20 August 2018 |
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Whether a lender lawfully recalled and sought to realize mortgaged security under consumer protection and credit regulations.
* Banking law – mortgage creation and enforcement – validity of facility letters and signatures; * Financial regulation – classification of non-performing credit facilities and realization of security (Financial Institutions Credit Classification and Provisioning Regulations 2005); * Consumer protection – Bank of Uganda Financial Consumer Protection Guidelines 2011 (fairness, reliability, transparency); * Civil procedure – interim injunction refused where applicant lacks prima facie case.
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20 August 2018 |
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Failure to seek a timely extension before substituted service renders the substituted service order void and the suit dismissible.
Civil procedure – Service of summons – Order 5 Civil Procedure Rules – 21‑day service period and 15‑day extension window – Substituted service granted without prior extension is nullity – Suit dismissal for non‑service.
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17 August 2018 |
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Buyer breached payment obligations; seller lawfully repossessed equipment and judgment awarded unpaid balance, damages, interest and costs.
* Contract law – retention of title clause – buyer required to make "substantial monthly" payments to enjoy extended payment term; failure permits seller's repossession.
* Burden of proof – payer alleging payments must prove them; mere denial by payee insufficient.
* Set‑off/valuation – parties' conduct and participation can establish agreed valuation of repossessed goods.
* Remedies – award of special and general damages, differing interest rates, and dismissal of counterclaim.
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17 August 2018 |
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A consent judgment after mediation cannot be set aside by the applicant absent fraud, mistake or unforeseeable change.
Consent judgment; mediation; setting aside review; Judicature (Mediation) Rules 2013 (Rule 17); grounds to rescind: fraud, mistake, misapprehension, collusion, ignorance of material facts; legal representation; finality of mediated settlements; execution remedies.
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17 August 2018 |
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Police unlawfully exceeded a search warrant, remained after vacatur and caused commercial loss; plaintiff awarded damages.
Police powers – search warrants – limits of warranted searches; Police Act s.27 – procedural preconditions for warrantless search and notice; vacatur of warrant – duty to return/vacate and consequences of continued occupation; unlawful trespass where officers commit threats/assault during search; recoverability and proof of special, general and aggravated damages for unlawful closure of business; interest and costs including certificate for two counsel.
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16 August 2018 |
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Appeal challenging QC opinion disbursement was barred by res judicata and dismissed with costs.
Civil procedure – res judicata (section 7 CPA and Explanation 4) – taxation of costs – disbursements – QC opinion fees – abuse of process – finality of litigation.
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14 August 2018 |
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Once leave to defend is granted in a summary suit, residual issues (including interest) are tried as an ordinary suit and interest may be awarded.
* Civil Procedure – Summary procedure (Order 36) – effect of partial judgment and leave to defend – suit converts to ordinary proceedings for residual issues.
* Interest – recoverability where not contractually provided – court’s discretion under Section 26(2) Civil Procedure Act; compensatory nature of interest.
* Costs – costs follow the event (Section 27 Civil Procedure Act).
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13 August 2018 |
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Court granted seven‑day extension to file a defence, holding former counsel’s negligence is sufficient cause for extension.
Civil procedure – Extension of time – Section 96 Civil Procedure Act and Order 51 r.6 CPR – Court’s discretion to enlarge time – Former counsel’s negligence as sufficient cause – Service of summons and misnomer objection.
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11 August 2018 |
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An injunction restraining liquidation of an on‑demand performance guarantee cannot bind an unjoined, unnotified bank.
* Performance guarantees – on‑demand guarantees – autonomy of guarantee – limited court interference except for fraud or notice to bank; * Interim relief – temporary injunctions – interaction with autonomous guarantees; * Civil Procedure – requirement to give notice/join affected third‑party bank before granting injunction affecting bank; * Competence of application – inability to restrain non‑party bank without joining or serving notice (Order 41 r 3 CPR).
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10 August 2018 |
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Temporary injunction granted to restrain sale of mortgaged property where spouse claims interest and lender failed due diligence.
Mortgage law – lender’s due diligence and spousal consent under the Mortgage Act; temporary injunction – prima facie case, irreparable injury, balance of convenience; preservation of status quo pending determination of substantive suit.
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10 August 2018 |
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Partial breach of loan agreement; misrepresentation and fraud claims dismissed; plaintiff awarded general damages, costs and interest.
Contract – Loan facility – partial non‑disbursement as breach; Misrepresentation and fraud – no proven false inducement or dishonesty; Special damages – must be strictly proved; Remedies – award of general damages, costs and post‑judgment interest.
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7 August 2018 |
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Delay and inadequate grounds justified dismissal of application for extension of time and leave to appeal.
Procedure — extension of time and leave to appeal — applicant must show reasonable prospect of success or arguable grounds and must not be dilatory; counsel’s mistake not automatically excusing delay; stay of execution requires proper grounds.
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7 August 2018 |
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Leave to defend summary suit granted where insurance indemnity raised a plausible triable issue.
Civil procedure - Summary suit (Order 36) - leave to appear and defend; requirement for affidavit to disclose whether defence goes to whole or part of claim; insurance indemnity as a potential defence to summary judgment; filing of written statement of defence.
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6 August 2018 |
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The plaintiff recovered special, general and punitive damages after the defendant unlawfully disconnected electricity causing losses.
* Contract law – electricity supply agreement – duty to supply and not to disconnect after payment; irregular agent conduct can make disconnections unlawful.
* Evidence – special damages must be strictly proved by invoices, payslips or bank records; mere financial statements insufficient.
* Remedies – awards of proven special damages, substantial general damages for loss of use/inconvenience, and punitive damages for oppressive conduct.
* Interest and costs – court ordered interest at the court rate and costs to the successful plaintiff.
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6 August 2018 |
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Agent’s apparent authority bound the respondent; respondent liable for breach and must refund purchase price plus damages.
Contracts – existence and formation via agent; apparent authority and estoppel; waiver by acceptance of late payments; breach by impounding and sale to third party; remedies – refund of purchase price, general damages, costs; special damages not recoverable where illegal or not proved.
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2 August 2018 |
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Conversion claim dismissed as statute-barred for failure to plead disability exemption; costs awarded to respondent.
Civil procedure – limitation – six-year limitation for torts (s.34 Limitation Act) – plaint appearing barred by law – rejection under O.7 r.11(d) CPR; disability exemption (s.21 Limitation Act) must be pleaded under O.7 r.6 CPR and cannot be raised first at trial; substantive conversion/impounding issues not reached.
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2 August 2018 |
| July 2018 |
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Civil procedure—cause of action—prematurity of suit—licensing guidelines—pharmaceutical relocation—exclusivity radius—administrative discretion—guideline ambiguity—suit dismissed
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30 July 2018 |
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Refusal to endorse summons does not defeat service; default judgment upheld where service was effective and no good cause shown.
* Civil procedure – Summary judgment – Setting aside default judgment – Effectiveness of service where defendant or family member refuses to endorse summons – Order 5 r 13 & r 14 CPR; Order 36 r 11 CPR.
* Requirement to pursue pending applications and seek extensions of time where necessary – failure to attend hearing may justify dismissal.
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24 July 2018 |
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Interlocutory injunction denied where written loan terms govern, oral conversion agreement unproven/unenforceable, and indebtedness admitted.
Commercial law – interim injunction – requirements: prima facie case, irreparable harm, balance of convenience; written facility letters govern loan terms; alleged oral agreement to vary clear written loan terms unproven and unenforceable (Contracts Act s.10(5)); injunction not granted where indebtedness admitted and damages are adequate remedy.
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24 July 2018 |
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An extension to repair and sell mortgaged property to raise a deposit was refused because the injunction aimed to preserve, not permit disposition, of the security.
Civil procedure – interim injunction conditional on deposit – purpose to preserve mortgaged security – applicant’s request to repair and sell security inconsistent with injunction – extension of time refused as abuse of process.
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18 July 2018 |
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Magistrate Grade I exceeded its Shs.20m pecuniary jurisdiction; judgment set aside and matter remitted to competent court.
• Civil procedure – Pecuniary jurisdiction – Magistrate Grade I limited to claims not exceeding Shs. 20,000,000 (s.207 Magistrates Courts Act) – award exceeding statutory limit renders judgment a nullity.
• Jurisdiction is fundamental – a court must acquire jurisdiction before giving judgment; lack of jurisdiction requires setting aside and remitting to a competent court.
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13 July 2018 |
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Plaintiff’s plaint raised triable factual issues; preliminary objection alleging no cause of action was disallowed.
Civil procedure – Preliminary objection – Sufficiency of plaint to disclose a cause of action – Auto Garage test – Preliminary objections must be pure points of law and not raise disputed facts – El Busaidy applied.
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12 July 2018 |
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Applicant granted leave to defend after uncontroverted receipts and quality-of-goods dispute raised triable issues.
Civil procedure – application for leave to appear and defend – requirement to show triable issues; evidential weight of uncontroverted receipts (Exhibit P.1); disputed balance of debt; defence of defective goods (merchantable quality) raising triable issues.
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12 July 2018 |
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A preliminary objection based on disputed facts was disallowed; the plaint raises triable issues requiring evidence.
* Civil procedure – Preliminary objection – Whether the plaint discloses a cause of action – Preliminary objection must be a pure point of law and must not raise disputed facts requiring evidence.
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11 July 2018 |
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An innocent purchaser may obtain release of attached goods sold before injunction; non-compliant sellers must furnish security or face committal.
Commercial law – Interlocutory attachment of goods; innocent purchaser; effect of prior sale and customs release; security for appearance; warrants and committal under Order 40 r.4 CPR.
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11 July 2018 |
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Default judgment set aside where substituted service was ineffective and applicant demonstrated a prima facie triable defence.
* Civil procedure – substituted service – effectiveness – substituted service is only valid where reasonable efforts at personal service have been made and it achieves notice to the defendant.* Setting aside default/ex parte judgment – applicant must show lack of effective service or sufficient grounds and a bona fide triable issue.* Prima facie defence – illiteracy and non-receipt of alleged funds can constitute triable issues warranting trial.* Remedies – set aside default judgment; leave to defend; file WSD within fixed time; costs in the cause.
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11 July 2018 |
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An applicant seeking to stop sale of mortgaged property must deposit 30% of the debt or forced sale value as Regulation 13(1) requires.
* Mortgage law – Mortgage Regulations 2012, Regulation 13(1) – Requirement to deposit 30% of forced sale value or outstanding amount before courts stop mortgagee sale. * Interim relief – Temporary injunction to restrain sale of mortgaged property – conditional injunctions. * Precedent – High Court bound by Court of Appeal interpretation of Regulation 13(1). * Mortgagee’s remedies – Statutory power of sale under the Mortgage Act 2009.
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6 July 2018 |
| June 2018 |
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Stay refused: appeal not as of right and applicant failed to deposit court-ordered security.
• Arbitration and Conciliation Act s.34(1)/(5) – interlocutory applications for setting aside/suspension of award; High Court not exercising original jurisdiction.
• Right of appeal – interlocutory order under s.34 does not attract an appeal as of right.
• Stay of execution – requirement to show sufficient cause, avoid delay, and provide security (O.43 r.4 CPR; Order 22 r.26).
• Non-compliance with court orders – failure to deposit court-ordered security bars relief; court orders must be obeyed.
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29 June 2018 |
