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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
6 judgments
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6 judgments
Citation
Judgment date
February 2019
Goldstar Insurance Ltd v Uganda Revenue Authority (Civil Appeal No. 26 of 2016) [2019] UGCommC 3 (20 February 2019)
Contingency reserves required by insurance law are not deductible for income tax; assessment was not time‑barred.
* Taxation – Insurance business – Contingency reserves under Insurance Act – Whether deductible under paragraph 3 of 4th Schedule of Income Tax Act – Held not deductible as they are appropriations/retained earnings, not expenditures. * Tax procedure – Limitation – Sections 95 and 97 Income Tax Act – Burden to plead and prove filing dates to establish time‑bar – failure to plead or adduce evidence defeats the defence.
 20 February 2019
Mangeni v Okot (Miscellaneous Application No. 828 of 2018) [2019] UGCommC 228 (15 February 2019)
Court entered judgment for UGX 32,000,000 on an unequivocal admission in the defence and ordered 25% interest from 24/6/2016.
Civil procedure – Order 13 r.6 – Judgment on admission in pleadings – Unambiguous admission in defence – Effect of non-appearance after service – Interest on admitted sum – Residual claim to proceed to hearing.
 15 February 2019
Mangeni v Okoto (Miscellaneous Application No. 828 of 2018) [2019] UGCommC 12 (15 February 2019)
Court entered judgment on a clear admission in defence for UGX 32 million and awarded 25% interest, reserving the residual claim for hearing.
Civil procedure – Judgment on admission – Order 13 rule 6 CPR – Admission in pleadings must be clear and unambiguous – Non-appearance after substituted service may be treated as affirmation of admission – Interest awarded on admitted sum.
 15 February 2019
Science and Biotechnology Support Systems Ltd v Karamura (Miscellaneous Application No. 444 of 2018) [2019] UGCommC 234 (15 February 2019)
Court granted interlocutory injunction to prevent director’s disruptive interference with company bank accounts and business pending main suit.
* Civil procedure – interlocutory injunction – requirements: prima facie case, irreparable injury, balance of convenience. * Corporate law – director’s communications with banks – interference with company affairs and preservation of status quo. * Order 41 CPR – power to grant temporary injunction to prevent wasting, damaging or alienation of property.
 15 February 2019
Salini Construttori S.P.A v Jubilee Insurance Company of Uganda Ltd (Civil Suit No. 109 of 2016) [2019] UGCommC 27 (14 February 2019)
An insurer’s unapproved post-issuance policy variation fails; insured entitled to indemnity under original "all risks" marine policy.
Marine cargo insurance – formation and operative policy – material post-issuance alteration requires regulatory approval (Insurance Act s.35) – "All Risks" cover upheld – error and omissions clause protects unintentional non-disclosure – vessel age non-disclosure defence rejected – total constructive loss established – indemnity, general damages, interest and costs awarded.
 14 February 2019
Formular Feeds Limited and 3 Others v KCB Bank Limited (Miscellaneous Application 1647 of 2023) [2019] UGCommC 239 (13 February 2019)
Application for stay pending appeal dismissed for failure to show arguable appeal, irreparable loss or requisite security.
Stay of execution — Order 43 r.4 CPR — requirements: notice of appeal; no unreasonable delay; likelihood of success; risk of appeal becoming nugatory; substantial/irreparable loss; security for due performance — execution by arrest/civil imprisonment — constitutional and ICCPR considerations.
 13 February 2019