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Citation
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Judgment date
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| September 2023 |
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The respondent lawfully converted seized foreign currency; the registrar’s garnishee award of UGX 168,482,970 is affirmed and appeal dismissed.
Bank of Uganda – statutory autonomy and functions under Article 162 and Bank of Uganda Act – power to exchange domestic currency series and convert held foreign currency to avoid demonetisation loss. Garnishee – valuation of seized foreign currency – appropriate conversion date/value where central bank holds funds in supervisory capacity. Evidence – pre-conversion correspondence approximating value not conclusive for fixing garnishee payment. Remedies – appeal dismissed; registrar’s garnishee order for UGX 168,482,970 affirmed.
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8 September 2023 |
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Plaintiff proved and was awarded the outstanding USD 84,721.52 under summary procedure after documentary proof and admission by the defendant.
Civil procedure – Summary procedure (Order 36 Rule 2) – Liquidated demand – Requirement for invoices/documentary proof; Burden of proof in civil matters; Effect of defendant’s default and admission by correspondence.
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8 September 2023 |
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Default judgment set aside where service on company was unproven and defence was on record, despite delay.
Civil procedure – Setting aside ex parte/default judgment – Service on a corporation (Order 29(2)) – Proof of authorization to accept service – Irregular entry of default judgment where a written statement of defence is on file – Delay in bringing application not fatal where judgment irregular.
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8 September 2023 |
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Default judgment set aside where service on company was ineffective and judgment entered despite a filed defence.
Civil procedure – setting aside default/ex-parte judgment – Order 9 Rules 12 & 27. Service on corporations – Order 29(2) – effectiveness of service and authority to accept service. Registrar’s error – judgment entered despite written statement of defence on file. Delay in bringing application – distinction between irregularity (must be corrected) and discretionary relief.
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8 September 2023 |
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6 September 2023 |
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6 September 2023 |
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Non-payment for goods supplied under an LPO amounted to breach; subcontract terms did not bind the non-party supplier.
Contract law – sale and supply of goods – formation by written LPO and conduct – breach by non-payment. Privity – subcontract terms not enforceable against non-party supplier. Evidence – plaintiff must strictly prove special damages; delivery notes, invoices and receipts suffice. Remedies – award of special and general damages, interest and costs under Contracts Act and applicable principles.
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5 September 2023 |
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Fuel cards are taxable benefits absent proof travel was in the course of performing employment duties.
Tax – Income Tax Act s19(2)(d)(i) – Travel/fuel allowances – requirement of nexus between travel and duties to qualify as non‑taxable reimbursement; procedure – appeals from Tax Appeals Tribunal commenced by Notice of Appeal; admissibility – supplementary record not new evidence where Tribunal considered same documents.
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1 September 2023 |
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Fuel cards were held taxable benefits because the employer failed to prove travel was "in the course of" employees' duties.
Tax law – PAYE on employer-provided fuel cards – interpretation of s.19(2)(d)(i) Income Tax Act – requirement to prove nexus between travel destinations and duties; Civil procedure – appeals from Tax Appeals Tribunal commenced by Notice of Appeal (s.27 Tax Appeals Tribunal Act) – memorandum of appeal struck off; Evidence – supplementary record documents treated as part of tribunal record, not new evidence.
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1 September 2023 |
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Fuel cards treated as taxable PAYE because appellant failed to prove fuel use "in the course of" employment duties.
Tax law – PAYE – whether employer-provided fuel cards are a taxable benefit or an exempt travel allowance under s19(2)(d)(i) Income Tax Act; burden of proof and nexus between travel and duties; appeals procedure from Tax Appeals Tribunal (s27); admissibility of supplementary record.
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1 September 2023 |
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Plaintiff failed to plead prima facie fraud or unconscionability against the guarantor; plaint struck out for no cause of action.
Bank guarantees – on‑demand/unconditional guarantees; autonomy principle and URDG; guarantor’s limited inquiry duty; fraud, manifest unlawfulness and unconscionability exceptions; requisite pleading particulars for challenge to payment; striking out for failure to disclose cause of action.
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1 September 2023 |
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A lender named as loss-payee under an insurance policy is not a contracting party and owes no duty to renew or pay the borrower's insurance.
Contract law – Privity – Loss-payee/"interested party" under insurance policy does not make a lender party to the insurance contract or impose contractual obligations. Banking/loan agreements – Interpretation of clauses regarding fees and debit authorisations; renewal obligations not implied where not expressly undertaken. Fiduciary duty – No fiduciary relationship or voluntary assumption of duty by lender to renew/pay insured's premiums. Negligence – No duty of care owed by lender to notify or renew borrower's insurance where contract does not create such duty. Remedies – Claim dismissed; costs awarded to defendant.
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1 September 2023 |
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An application for leave to defend in summary proceedings is overtaken by events once a default judgment is entered; the default must first be set aside.
Civil procedure – summary procedure (Order 36) – application for leave to appear and defend – time limits and effect of default judgment. Civil procedure – default judgment – once entered a defendant must set aside judgment before defending on merits. Contract/Guarantee – joinder of guarantor – distinct liabilities and preliminary objection as to wrongful joinder. Practice – application rendered overtaken by events where procedural remedies (setting aside default) are not pursued.
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1 September 2023 |
| August 2023 |
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Plaintiff failed to prove guarantors liable for lump-sum debt; guarantee covered only post-27 November 2019 loan, suit dismissed.
Contract law – Guarantee – scope of guarantor’s liability determined by guarantee terms; Evidence – ex parte/formal proof requires plaintiff to prove case on balance of probabilities; Procedure – necessity to join/serve estate of deceased principal debtor before seeking full recovery.
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31 August 2023 |
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Leave to appeal out of time granted where delay was caused by counsel’s mistake and justice favoured hearing the appeal.
Civil procedure – extension of time for appeal – Section 79(1)(b) – "sufficient cause" where delay caused by counsel’s mistake. Evidence – affidavits by advocates – competence where deponent swears to facts within personal knowledge; rule against advocate as witness considered. Procedure – minor misnomer and citation of wrong provision not fatal; substantive justice over technicalities. Practice – severance of offending paragraphs in affidavits; costs to abide appeal result.
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31 August 2023 |
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Applicant granted leave to defend due to a bona fide dispute over payment and respondents' authority to represent deceased estates.
Civil procedure – Summary suit – leave to appear and defend under Order 36 rules 3 and 4; bona fide triable issue standard; succession law – locus standi of beneficiaries to sue absent probate or letters of administration; risk of double payment and unjust enrichment; potential advocate instruction/professional conduct issue.
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30 August 2023 |
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30 August 2023 |
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Applicant granted unconditional leave to defend summary suit due to triable dispute over existence and accuracy of the claimed debt.
Civil procedure – summary suit – leave to appear and defend – bona fide defence or triable issue required – Maluku test. Summary procedure – liquidated demand – necessity of clear documentary proof (facility letters, loan account statements) to justify summary recovery. Procedure – attachment of intended defence to affidavit in rejoinder – technical irregularity overruled where substantive justice not prejudiced. Remedies – grant of unconditional leave to defend; filing time for defence; costs to abide outcome of main suit.
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30 August 2023 |
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30 August 2023 |
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29 August 2023 |
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Failure by applicant and counsel to follow up ECCMIS notifications is not sufficient cause to set aside a dismissal.
Civil procedure – setting aside judgment/decree entered after dismissal – Order 36 Rule 11; sufficiency of cause for reinstatement; electronic court notification (ECCMIS) and counsel’s duty to monitor; competence and hearsay in supporting affidavits.
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29 August 2023 |
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28 August 2023 |
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28 August 2023 |
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A bank’s account coding and regulatory write-off do not extinguish the respondent’s debt or bar realisation of securities.
Banking law – security and enforcement – cash collateral, “post no debit” coding and perfection of security. Financial regulation – loan classification and write-off under The Financial Institutions (Credit Classification and Provisioning) Regulations, 2005 – write-off as accounting reclassification, not waiver. Contract damage causation – proof of causal link between bank’s conduct and contractor’s breach. Mortgage enforcement – right to realise securities subject to statutory procedure.
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28 August 2023 |
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28 August 2023 |
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Originating summons filed during pending suit was struck out for violating lis pendens and abusing court process.
Civil procedure — Lis pendens — Section 6 Civil Procedure Act — multiplicity of suits — abuse of court process — striking out originating summons — costs.
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25 August 2023 |
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23 August 2023 |
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21 August 2023 |
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Court varied interim preservation order to remain until the LCIA final award becomes enforceable as a decree of this Court.
• Arbitration – Interim measures – Concurrent jurisdiction of courts and arbitral tribunal; court authority to grant preservative measures against non-parties (banks).
• Arbitration – Institutional rules (LCIA Rule 25.3) – Tribunal authorisation after formation versus court jurisdiction.
• Interim relief – Duration and variation – whether measures lapse on termination of proceedings or may continue until award becomes enforceable domestically.
• Enforcement – Recognition and enforcement of foreign award as decree; preservation of assets pending enforceability.
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18 August 2023 |
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Applicant awarded repayment, compensatory damages and revised interest after respondent breached repayment undertaking.
Contract – breach of oral investment agreement and written acknowledgement; assessment of unliquidated damages after default judgment; general damages measured by loss/ROI; exemplary damages declined absent malicious or tortious conduct; court power to revise unconscionable contractual interest (7% per month) to fair pre‑ and post‑judgment rates (20% p.a. UGX, 10% p.a. USD); costs follow the event.
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18 August 2023 |
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Attachment binds property in custodia legis; sale by a non-registered mortgagee or during attachment without court leave is void.
Civil procedure – Execution and objector proceedings; attachment and custodia legis; Caveats – subsistence and maintenance; Mortgage law – requirement of registration for transfer of mortgagee rights; Receivership and insolvency – effect on power of sale; Priority – registered mortgage vs unregistered decree/warrant; Order 22 r.59 CPR; Registration of Titles Act s.54, s.92; Mortgage Act s.17 & s.20; Insolvency Act provisions on receivership.
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11 August 2023 |
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An applicant’s false affidavit about frozen bank accounts defeated leave to set aside a default judgment; application dismissed with costs.
Civil procedure – Order 36 r.4 (leave to appear and defend) – requirement of bona fide triable issue; affidavits – material falsehoods vitiating an application; setting aside default judgment; costs and execution of decree.
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9 August 2023 |
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Court granted limited freezing order over company assets after finding a prima facie case and real risk of dissipation.
Commercial injunctions – attachment before judgment (Mareva injunction) – requirements: prima facie case, real risk of dissipation, proportionality and disclosure – nominee shareholding and investment agreements – preservation of corporate assets pending trial.
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9 August 2023 |
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Applicants have standing and jurisdiction exists, but URSB lacks power and court will not invent a management-takeover remedy; application dismissed.
Company law – nominee shareholding and beneficial ownership – locus standi to sue; Civil procedure – subject-matter jurisdiction where contract performance occurs in Uganda; Statutory powers – limits of Uganda Registration Services Bureau and Registrar of Companies; Inherent jurisdiction – constrained, not to be used to invent remedy where statute provides alternatives; Remedies – Companies Act procedures preferable to court-ordered management takeover.
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9 August 2023 |
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Court refuses urgency to hear injunction during vacation where sale is not imminent and trial judge is available after leave.
Civil procedure – application for certificate of urgency to hear matter during court vacation; urgency test – imminence of threatened act; interim relief to interdict sale of property; allocation and availability of trial judge; directions to fix matter in chambers.
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9 August 2023 |
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A valid contractual termination does not excuse breach of express post-termination reconciliation and stock-handling obligations.
Contract law – termination for convenience clause – validity of notice; Implied terms and good faith – limits on implying term of good faith absent pleading or statutory basis; Post-termination obligations – express duties to reconcile and treat stock must be performed; Remedies – special damages require strict proof; general damages awarded for economic inconvenience and distress.
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9 August 2023 |
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Court issued a certificate of urgency to hear an attachment application during vacation to prevent removal of assets.
Certificate of urgency – Court vacation – Whether civil matters may be heard in vacation where assets are at risk – Inherent powers (section 98 CPA) – Attachment before judgment.
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9 August 2023 |
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Court granted certificate of urgency to hear an attachment application during court vacation to prevent removal of assets.
Civil procedure – Court vacation – Certificate of urgency – Attachment before judgment – Inherent powers of the court – Risk of removal of assets – Rule 3 Judicature (Court Vacation) Rules.
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9 August 2023 |
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Applicant failed to raise triable issues; leave to defend under Order 36 was refused and application dismissed with costs.
Order 36 leave to defend — triable issues; admissibility of unstamped instruments — duty may be assessed and paid; arbitration clause — inoperable clause does not oust court jurisdiction; enforcement of contractual interest — court enforces clear agreed rates absent illegality; severance of false affidavit paragraphs permitted.
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7 August 2023 |
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Court granted 60-day extension to comply with specific performance decree, imposing 15% interest due to delay and equity considerations.
Specific performance – decree for sale of land – enlargement of time to comply – requirement to show "good cause" and absence of inordinate delay. Equity and readiness/willingness – deposit of cheque after court-file delay; applicant not penalised for court’s lapse. Limitation Act – 12-year limitation to enforce judgment; Court cannot extend beyond limitation period. Extension terms – Court may impose conditions (interest at 15% per annum for delay).
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4 August 2023 |
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A foreign-provided CRS procured and used by a licensed hotel is an imported ancillary service taxable under VAT.
VAT – Import of services – destination principle – consumer is contracting recipient who procures and uses service in Uganda; Franchising/licensing in hospitality – CRS as integral, ancillary supply to brand license; Composite supplies – character determined by predominant/essential feature; Jurisdiction – High Court hears questions of law under TAT Act s.27(2).
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2 August 2023 |
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Evasive and general denials in a defence are deemed admissions; only specified defences proceed to trial.
Civil Procedure — Pleadings — Order 6 r.8; Order 7 r.10 — General and evasive denials must be specific or are treated as admissions. Civil Procedure — Remedies — Options where pleadings are defective: strike out, deem as admissions, order particulars, permit amendment. Civil Procedure — Abuse of process, sham, frivolous or vexatious pleadings — requisites and threshold for striking out. Contract/Commercial — Bank guarantee disputes — enforceability and effect of conditional guarantees as pleaded defences. Costs — allocation where strike-out application partially succeeds and defence partially sustained.
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1 August 2023 |
| July 2023 |
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Affidavit with mismatched annexures and doubtful signing was struck out; applicant granted leave to appear and defend.
Civil procedure – leave to appear and defend; preliminary objection – competence of affidavit; Oaths Act and Commissioner for Oaths rules; electronic signatures; annexures mismatch; Order 6 r.28 - illegality may be raised at any time.
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31 July 2023 |
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Borrower defaulted; guarantor liable; court reduced an unconscionable 120% p.a. interest to 25% p.a. and awarded principal plus costs.
Contract law – Loan agreement and memoranda of understanding – Default on repayment; implied admissions where allegations not specifically denied (Order 8 Rule 3). Suretyship – Liability of guarantor crystallizes upon principal debtor's default (Contracts Act s.71). Interest – Excessive, harsh or unconscionable contractual interest may be reopened and substituted by court (Civil Procedure Act s.26(1)); court reduced 120% p.a. to 25% p.a. Civil procedure – Ex parte hearing where defendants failed to appear.
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28 July 2023 |
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Principal debtor defaulted; guarantor liable; excessive contractual interest reduced to 25% per annum.
Contract law – loan agreement and memoranda of understanding – default and admissions under pleadings (Order 8 Rule 3). Guarantee – guarantor’s liability crystallizes upon principal debtor’s default (Contracts Act s71). Interest – contractual interest of 10% per month (120% p.a.) declared harsh and unconscionable; court reduced interest to 25% p.a. (civil equitable power to moderate oppressive interest). Remedies – judgment for principal sum, moderated interest and costs.
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28 July 2023 |
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The plaintiffs recover UGX 238,000,000 under a valid settlement; alleged duress and defendant’s counterclaim fail.
Contracts — Illegality — Section 19 Contracts Act exceptions where plaintiff ignorant and illegal object not effected; Land law — non‑citizen freehold prohibition; Evidence — duress/torture requires corroboration; Enforcement — valid settlement enforceable; Remedies — refund with interest and costs.
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27 July 2023 |
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Settlement agreement enforced; Plaintiffs awarded UGX 238,000,000 plus 8% interest after illegality objection was overruled.
Contracts — illegality — section 19 Contracts Act — exception where plaintiff ignorant of illegality and illegal object not effected; Land law — non‑citizens prohibited from holding freehold — transfer requirements; Evidence — duress/torture allegations require corroboration (medical/evidential proof); Settlement agreements — voidability vs voidness; Remedies — restitution, interest and costs.
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27 July 2023 |
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Court declined injunction, ordered arbitration to proceed and struck out duplicative suit as an abuse of process.
Arbitration law – stay and primacy of arbitration – court must not entertain disputes already referred to arbitration under the Arbitration and Conciliation Act. Interlocutory relief – injunction – where arbitration pending court will generally decline jurisdiction and need not examine injunctive criteria. Abuse of process – instituting parallel court proceedings duplicative of arbitration may lead to dismissal and striking out of suit. Civil procedure – power to strike out and refer parties to arbitration; costs awarded against applicant.
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24 July 2023 |
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Court held plaintiff retained ownership where purported seller lacked capacity, buyer acquired no good title and 3rd defendant breached payment terms.
Company law — capacity of foreign company to sue through principal officer without board resolution; Order 29 r.1 CPR. Sale of goods — documents of title and bills of lading; nemo dat quod non habet; Sale of Goods and Supply of Services Act provisions on capacity and sale by non-owner. Contract — breach for non-payment under commercial invoice; remedies include declaration of ownership, injunctions, re-export facilitation, damages and costs. Customs / custody — URA holding goods pending determination of ownership; duty to release after court order and tax compliance.
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17 July 2023 |
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A Taxing Officer may quantify costs but questions on bailiff fees or existence/scope of an advocate-client retainer must be referred to a High Court judge.
Civil procedure – consultative case stated – reservation of question of law to High Court – criteria and procedure under Order 50 r.7 and s.62(2) Advocates Act. Taxation – scope of Taxing Officer – limited to quantifying costs/ taxing bills of costs; cannot vary costs orders or decide existence/scope of advocate-client retainer. Court bailiffs – entitlement to fees under Judicature (Court Bailiffs) Rules, 2022 is a question appropriate for a judge.
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14 July 2023 |
