Skip to document content Skip to main menu Skip to search
background image
profile image

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.
Visit website
https://judiciary.go.ug/data/smenu/17/Commercial%20Court%20Division.html
2 judgments
Advanced search
All years
Filters
  • Filters
  • Alphabet
Sort by:
2 judgments
Citation
Judgment date
December 2018
Wabulungu Multipurpose Estates Ltd Uganda v Uganda Revenue Authority (Civil Appeal No. 26 of 2015) [2018] UGCommC 69 (11 December 2018)
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.
 11 December 2018
Pinnacle Finance Ltd v Kaddu (HCCS 94 of 2015) [2018] UGCommC 70 (4 December 2018)
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.
 4 December 2018