Commercial Court of Uganda - 2019 February

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6 judgments


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; time‑bar defence unproven. Tax law – Insurance – Contingency reserves – Non‑deductibility under Income Tax Act (4th Schedule) – Reserves as post‑profit retained earnings – Distinction from unexpired risk reserves – Limitation of assessments – Sections 95 and 97 – Burden to plead and prove time‑bar	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) Whether an all-risks marine cargo policy remained operative despite unapproved alteration and whether respondent must indemnify applicant. Marine cargo insurance – validity of issued policy – attempted post-issuance alteration requiring regulator approval – error and omissions clause – nondisclosure of vessel age – total loss and indemnity – interest and costs	14 February 2019
Formular Feeds Limited and 3 Others v KCB Bank Limited (Miscellaneous Application 1647 of 2023) [2019] UGCommC 239 (13 February 2019) Stay of execution refused where appellants failed to show realistic prospects of success, substantial loss, and had not complied with costs orders. Stay of execution — Order 43 r.4(3) — requirements: notice of appeal, no unreasonable delay, security for due performance, substantial loss, likelihood of success — civil imprisonment as execution — effect of non‑compliance with costs/security orders on stay application	13 February 2019