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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
9 judgments
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9 judgments
Citation
Judgment date
February 2022
Local Government Finance Commission v Craddle Communications Limited (Civil Appeal 59 of 2021) [2022] UGCommC 122 (28 February 2022)
A public entity cannot enforce contracts procured outside statutory procurement and budgetary processes; such contracts are unenforceable.
Public procurement law – procurement and budgetary constraints on public entities – contracts procured in breach of Public Procurement and Public Finance statutes are illegal and unenforceable; unjust enrichment cannot validate illegal contracts.
 28 February 2022
Midlands Freight Limited v Uganda Revenue Authority (Civil Suit 630 of 2019) [2022] UGCommC 175 (28 February 2022)
28 February 2022
Kahoora Enterprises Limited and 3 Others v Modpart Limited and 2 Others (Miscellaneous Application 1455 of 2021) [2022] UGCommC 108 (21 February 2022)
Slip rule limited to clerical slips; substantive judgment errors must be corrected on appeal; correction application dismissed.
Civil procedure – Slip rule (s.99 CPA/Order 52) – limited to clerical/mathematical/typographical errors or accidental omissions; Functus officio – court cannot vary substantive judgment except in narrow exceptions; Substantive errors of law or fact require appeal; Abuse of process where slip rule invoked to re-open merits.
 21 February 2022
Nakato v Housing Finance Bank Limited (Miscellaneous Application 1800 of 2021) [2022] UGCommC 116 (21 February 2022)
Applicant’s stay of sale pending appeal dismissed for failing to satisfy statutory stay requirements and show imminent, irreparable harm.
Civil procedure – Stay of execution pending appeal – requirements under Order 43 r.4(3): notice of appeal; no unreasonable delay; appeal not frivolous and likelihood of success; appeal not rendered nugatory; imminent execution; substantial/irreparable loss; security for due performance; balance of hardship; effect of lapse of conditional injunction. Mortgage law – spousal consent and allegations of forgery/fraud in mortgage transactions; discretion to stay sale by mortgagee.
 21 February 2022
Nakato v Housing Finance Bank Limited (Miscellaneous Civil Application 1800 of 2021) [2022] UGCommC 107 (21 February 2022)
Stay pending appeal dismissed: conditional injunction lapsed and essential requirements for stay not met.
Mortgage enforcement; stay of execution pending appeal; Order 43 r.4 requirements (notice of appeal, unreasonable delay, likelihood of success, nugatory appeal, imminent execution, substantial loss, security for due performance); conditional injunction lapse; balance of convenience.
 21 February 2022
ATC Uganda Limited v Uganda Revenue Authority (Civil Appeal No. 32 of 2020) [2022] UGCommC 74 (18 February 2022)
Capitalisation of interest into principal is deemed payment under s.47(2) ITA, triggering withholding tax and penalties.
Tax law – withholding tax on interest – whether capitalization of accrued interest into principal constitutes "payment" under s.47(2) ITA; admissibility and probative value of foreign lender’s audited accounts; application of Netherlands–Uganda tax treaty; evidential evaluation by Tax Appeals Tribunal.
 18 February 2022
Lubega Fazil and Others v Uganda Central Cooperative Financial Services Limited (Miscellaneous Application No. 1331 of 2022) [2022] UGCommC 200 (17 February 2022)
Unconditional leave to defend granted after mortgagee failed to comply with statutory default notice, creating triable guarantor liability issue.
Civil procedure – Summary judgment – Leave to appear and defend – Defendant must show bona fide triable issue of fact or law. Mortgage law – Mortgage Act 2009, s19 and s21 – statutory notice requirements before commencing action for money secured by mortgage. Contract law – Guarantor liability – Contracts Act s71(2): guarantor liability arises upon default by principal debtor. Demand notices – insufficiency of short demand periods where statute prescribes form and time to rectify default.
 17 February 2022
Combined Services Limited v Attorney General and Another (Miscellaneous Application 811 of 2021) [2022] UGCommC 106 (1 February 2022)
Mandamus denied where government payment of court awards requires prior appropriation and the sums claimed are disputed.
Mandamus; requisites for mandamus (clear right, corresponding duty, no doubt, no alternative remedy); government judgments and appropriations; Consolidated Fund; Public Finance Management Act; Appropriation Act and warrant requirement; discretionary vs. ministerial duties; disputed decretal sums preclude mandamus.
 1 February 2022
Combined Services Limited v Attorney General and Another (Miscellaneous Application 811 of 2021) [2022] UGCommC 115 (1 February 2022)
Mandamus will not compel Treasury to pay disputed court awards absent Parliamentary appropriation and clear entitlement.
Administrative law – mandamus – requisites: clear legal right, corresponding ministerial duty, absence of doubt, and no adequate alternative remedy; Public finance – payments from Consolidated Fund require Parliamentary appropriation – Court awards treated as contingent liabilities until budgeted; Government Proceedings Act – certificate of order and restrictions on execution against government; Interest and computation disputes – entitlement and quantum must be clear before mandamus issues.
 1 February 2022