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Supreme Court of Uganda

The Supreme Court of Uganda is the highest judicial organ in Uganda. It derives powers from Article 130 of the 1995 constitution. It is primarily an appellate court with original jurisdiction in only one type of case: a presidential election petition.

The Supreme Court is headed by the chief justice nd has ten other justices. The quorum required for a court decision varies depending on the type of case under consideration. When hearing a constitutional appeal, the required quorum is seven justices. In a criminal or a civil appeal, only five justices are required for a quorum.

 

Physical address
Plot M105, Kinawataka Road, Mbuya 1, Kampala, Uganda
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http://www.judiciary.go.ug/data/smenu/7/Supreme
12 judgments
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12 judgments
Citation
Judgment date
September 2023
Babumba & Another v Uganda (Criminal Appeal 46 of 2020) [2023] UGSC 77 (20 September 2023)
20 September 2023
Mulwana v UNS-SACCO Limited (Civil Appeal 49 of 2020) [2023] UGSC 66 (15 September 2023)
15 September 2023
Commissioner General and Another v Airtel Uganda Limited [2023] UGSC 33 (12 September 2023)
Lodging an objection and paying 30% does not suspend penal tax under VATA; penal interest accrues from the due date.
Tax law – Value Added Tax Act s.65(3) – penal tax (interest) accrues on unpaid VAT from due date; no suspension by lodging objection absent clear statutory provision Tax Appeals Tribunal Act s.15(1) – payment of 30% is procedural for access to TAT, not a statutory stay of penal tax. Statutory interpretation – taxing statutes construed strictly; courts may not read in suspensive effect by intendment. Successor liability – purchaser who assumes liabilities remains liable for assessed tax and penalties
 12 September 2023
Commissioner General Uganda Revenue Authority v Airtel Uganda Limited [2023] UGSC 45 (12 September 2023)
Penal interest under VATA accrues from the due date despite TAT objections; no refund of penal interest was ordered.
Tax law – Value Added Tax Act s.65(3) and Fifth Schedule – penal tax as interest – accrual from due date; Tax Appeals Tribunal Act ss.14 & 15(1) – procedural payment of 30% does not suspend penal tax; statutory interpretation – taxing statutes require clear words; courts cannot imply suspension of tax liabilities.
 12 September 2023
Commissioner General, Uganda Revenue Authority v Airtel (U) Limited (Civil Appeal 32 of 2020) [2023] UGSC 64 (12 September 2023)
12 September 2023
Kalanzi Katabazi and 2 Others v Kadoma and Another [2023] UGSC 31 (12 September 2023)
A party may not raise an unpleaded easement claim on second appeal; access‑road disputes are governed by the Access to Roads Act.
Easement/Footpath – whether a long‑used footpath can be relied on as an easement when not pleaded; Access to Roads Act – statutory procedure for creating access roads; Pleadings – prohibition on raising new causes of action on appeal; Private nuisance – obstruction of alleged access when no lawful easement exists; Concurrent findings of fact on second appeal.
 12 September 2023
Okumu and 7 Others v Uganda Electricity Transmission Company Limited and 6 Others (Civil Appeal 18 of 2020) [2023] UGSC 32 (12 September 2023)
12 September 2023
Tebajanga and 3 Otheers v Gukina [2023] UGSC 30 (12 September 2023)
Whether a written seven‑day application to the Registrar initiates a timely taxation reference under Rule 106(5).
Civil procedure — Taxation references — Rule 106(5): written application to Registrar within seven days constitutes timely initiation of a reference; Rule 106(5) prescribes timelines for application but not for filing the certified record of reference; filing of record after Registrar certifies proceedings is permissible.
 12 September 2023
Kitaka v Uganda (Criminal Appeal 40 of 2019) [2023] UGSC 71 (6 September 2023)
6 September 2023
Mayengo v Uganda [2023] UGSC 57 (6 September 2023)
Second appeal dismissed: applicant found to be an adult and both conviction and 26 years 4 months sentence upheld.
Criminal law – second appeal – duty of first appellate court to re-evaluate evidence and reach independent conclusion; standards for interfering with factual findings.* Children Act – determination of age – section 107 inquiry and admissibility of medical evidence.* Evidence – medical report admitted under Section 66 Trial on Indictments Act and weight of such evidence when unchallenged.* Sentencing – appellate review limited; severity of sentence reviewable only on a point of law; aggravating factors and remand deduction.
 6 September 2023
Mayengo v Uganda (Criminal Appeal 50 of 2021) [2023] UGSC 54 (6 September 2023)
Whether the appellant was a child at the time of the offence and whether the sentence was excessive — both issues upheld against the appellant.
Criminal law – determination of age of accused; admissibility and weight of medical evidence under Section 66 Trial on Indictments Act; assessment and rejection of contested birth document; appellate re-evaluation of evidence; sentence review – legality, aggravation, and remand credit.
 6 September 2023
Sebuwufu and 3 Others v Uganda (Criminal Appeal 71 of 2021) [2023] UGSC 50 (6 September 2023)
6 September 2023