HC: Anti corruption Division (Uganda) - 2014 December

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1 judgment

Citation	Judgment date
December 2014
Uganda v Degeya (HCT-00-ACD-SC 13 of 2014) [2014] UGHCACD 19 (20 December 2014) Accused convicted of embezzlement, forgery and uttering; concurrent custodial sentences and restitution ordered. * Criminal law – Embezzlement – elements: existence of company, employee status, access by virtue of office, misappropriation of funds, and proof by audit and bank records. * Criminal law – Forgery – false document defined; receipts purporting to originate from supplier found not to originate and declared forged; possession and silence raising presumption of authorship. * Criminal law – Uttering – intentionally inducing another to act on forged documents proven where forged receipts were presented as proof of payment. * Evidence – Circumstantial evidence and audit findings sufficient where direct proof lacking; burden remains on prosecution; accused’s silence on facts within his knowledge relevant under s.105 Evidence Act. * Sentencing – custodial sentence and restitution appropriate given scale of loss and deterrence considerations.	20 December 2014

Citation

Judgment date

December 2014

Uganda v Degeya (HCT-00-ACD-SC 13 of 2014) [2014] UGHCACD 19 (20 December 2014)

Accused convicted of embezzlement, forgery and uttering; concurrent custodial sentences and restitution ordered.

* Criminal law – Embezzlement – elements: existence of company, employee status, access by virtue of office, misappropriation of funds, and proof by audit and bank records. * Criminal law – Forgery – false document defined; receipts purporting to originate from supplier found not to originate and declared forged; possession and silence raising presumption of authorship. * Criminal law – Uttering – intentionally inducing another to act on forged documents proven where forged receipts were presented as proof of payment. * Evidence – Circumstantial evidence and audit findings sufficient where direct proof lacking; burden remains on prosecution; accused’s silence on facts within his knowledge relevant under s.105 Evidence Act. * Sentencing – custodial sentence and restitution appropriate given scale of loss and deterrence considerations.

20 December 2014