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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.
27 judgments
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27 judgments
Citation
Judgment date
December 2024
Applicant granted unconditional leave to defend a summary suit after respondent's consent to the application was noted.
Civil procedure – summary suit – leave to defend – consent to application by respondent – triable issues – unconditional leave granted.
31 December 2024

Contracts—writing requirement—money had and received—unjust enrichment—equitable restitution—burden of proof—departure from pleadings—punitive damages—interest—costs

31 December 2024

Land—ownership disputes—proof of purchase—burden of proof—corroboration—fraud—statute of limitations—departure from pleadings—relationship of parties—fiancée—nature of transaction—dismissal of suit—default judgment set aside—costs awarded.

31 December 2024

 

31 December 2024

 

31 December 2024
Whether sums advanced for land purchases are recoverable as money had and received by the respondent.
Restitution — money had and received; failure of consideration; unjust enrichment; evidential burden shift. Trusts — constructive trust not established without title or clear trust intent. Remedies — commercial interest and costs; exemplary/general damages require specific proof.
30 December 2024

 

30 December 2024

 

24 December 2024

 

23 December 2024
Assigned rights under oil exploration licences are taxable as business income sourced in Uganda, not as interests in immovable property.
Taxation – Capital gains tax – definition of 'interest in immovable property' – whether assigned rights under petroleum exploration licences are interests in immovable property or movable property – application of Double Taxation Agreement with Mauritius – deductibility of exploration costs in capital gains tax computation – validity of assessments issued prior to transaction completion – source rules for business income of non-residents.
23 December 2024

Taxation—capital gains tax—source of income—exploration rights—taxation of petroleum operations—double taxation agreements—interpretation of tax statutes—burden of proof in tax disputes—best judgment assessments—partial success of appeal

23 December 2024

Civil Procedure—Application for review—error apparent on the face of record—grounds for review—pleading particulars—public interest litigation—costs

23 December 2024

 

20 December 2024

 

20 December 2024

Civil procedure—garnishee orders—jurisdiction—execution of Supreme Court decree—duplicity of proceedings—lis pendens—abuse of process—depreciation of machinery—Registrar’s powers—High Court and Supreme Court relationship—concurrent filings—applications dismissed.

20 December 2024
Default judgment granted after substituted WhatsApp and newspaper service; defendant ordered to pay USD14,710 and costs.
Civil procedure – Default judgment – Order 36 rule 2 – Substituted service granted – service by WhatsApp and newspaper advertisement – failure to file leave to appear and defend – judgment entered in default; costs awarded.
18 December 2024

 

17 December 2024

 

13 December 2024
Winding-up petition dismissed due to bona fide dispute rendering the claimed debt unascertained.
Insolvency law – Statutory demand – Ascertained debt requirement – Bona fide dispute as to debt/merchantability – Winding‑up petition not to be used to enforce disputed debts (abuse of process).
12 December 2024

 

12 December 2024
Leave to defend a summary suit was denied where the applicant failed to rebut a written undertaking to repay a liquidated sum.
Civil Procedure – summary judgment – application for leave to appear and defend – requirement to disclose triable issues or bona fide defence – binding nature of written undertakings – effect of mere denials in summary suit proceedings.
11 December 2024
Court recognized and enforced an arbitral award where no objection or application to set aside the award was filed by the respondent.
Arbitration – recognition and enforcement of arbitral awards – requirements under Arbitration and Conciliation Act 2013 – no objection or challenge to award – enforceability as court decree.
10 December 2024
A plaintiff compensated by contractual interest for delayed payment following breach of contract is only entitled to nominal damages.
Contract law – Breach of contract – Entitlement to general damages where contractual interest for delayed payment has been paid – Award of nominal damages for infringement of legal right – Remedies following payment of special damages after suit filed.
10 December 2024

 

10 December 2024
An insurance agent is entitled to commission when his efforts procuring business directly result in a contract for the principal.
Contract law – agency – insurance agent’s entitlement to commission – estoppel – procurement of business – breach of contract – specific performance – damages.
3 December 2024

Civil Procedure—summary suit—leave to defend—advocate-client costs—conflict of interest—professional misconduct—illiterate affidavit—no triable issue—application struck out—judgment entered—costs awarded

3 December 2024

 

2 December 2024