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Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another (Civil Application 29 of 1994) [1994] UGHC 65 (25 February 1994)
- Citation
- [1994] UGHC 65
- Status
- Judgment
- Jurisdiction
- Uganda
- Court
- High Court of Uganda
- Panel
- Tsekooko, J
- Case number
- Civil Application 29 of 1994
- Language
- English
More details
- Court
- High Court of Uganda
- Panel
- Tsekooko, J
- Case number
- Civil Application 29 of 1994
- Language
- English
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
The court found that the applicant had established prima facie grounds for leave to apply for judicial review by demonstrating that the respondents' intended sale of goods could adversely affect its rights and that the connection to taxes owed by a third party warranted judicial scrutiny. The court granted leave and issued interim orders restraining the respondents from selling or disposing of the goods pending the outcome of the main application, ensuring the applicant's interests are protected until a full hearing.
Court disposition
leave granted; interim injunction issued
Orders
- Leave is granted to the applicant to apply for orders of certiorari and prohibition.
- The respondents are restrained from selling or disposing of the applicant's goods until disposal of the main application or further court order.
- The respondent should be served with Notice of Motion of the application for the orders sought.
- Costs of this application shall be in the cause.
02
Material facts
Parties
Diplomatic Duty Free Services Ltd.
Applicant Counsel: ByenkyaThe Commissioner General of Uganda Revenue Authority
RespondentThe Uganda Revenue Authority
Respondent03
Procedural history
Posture
Miscellaneous Application / Leave to Apply for Judicial Review (certiorari and Prohibition)
04
Questions and positions
Legal issues
- 01
Whether the applicant has established prima facie grounds for leave to apply for orders of certiorari and prohibition against the respondents.
- 02
Whether the respondents should be restrained from selling or disposing of the applicant's goods pending determination of the main application.
Party arguments
- Applicant
- The applicant contends that the respondents have withheld its goods imported in January 1994 and intend to sell them to recover taxes allegedly owed by a third party, M/S Kasaasi Coffee Growers and Processors Ltd. The applicant seeks leave to apply for judicial review orders of certiorari and prohibition, arguing that the respondents' actions are unlawful and prejudicial. Supporting documents, including correspondence and incorporation certificates, were annexed.
- Respondent
- No respondent arguments were presented at this stage as the application was ex parte.
05
Court’s reasoning
Legal principles
- 01
Section 36 of the Judicature Act, 1967; Rule 3 of the Law Reform (Miscellaneous Provisions) (Rules of Court) Rules
Leave to apply for judicial review may be granted where the applicant demonstrates prima facie grounds for relief under the Judicature Act and relevant rules.
- 02
Rule 5 of the Law Reform (Miscellaneous Provisions) (Rules of Court) Rules
The court may issue interim orders to preserve the subject matter pending determination of the main application.
06
Ratio, limits and disposition
Ratio decidendi
The court found that the applicant had established prima facie grounds for leave to apply for judicial review by demonstrating that the respondents' intended sale of goods could adversely affect its rights and that the connection to taxes owed by a third party warranted judicial scrutiny. The court granted leave and issued interim orders restraining the respondents from selling or disposing of the goods pending the outcome of the main application, ensuring the applicant's interests are protected until a full hearing.
Obiter and limits
- The title of the Chamber application was imperfect but did not affect the substance of the relief sought.
- Costs of this application shall be in the cause.
Court disposition
leave granted; interim injunction issued
- Leave is granted to the applicant to apply for orders of certiorari and prohibition.
- The respondents are restrained from selling or disposing of the applicant's goods until disposal of the main application or further court order.
- The respondent should be served with Notice of Motion of the application for the orders sought.
- Costs of this application shall be in the cause.
Source and reliance status
High Court of Uganda
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
High Court of Uganda
Judgment
THE REPUBLIC OF UGANDA
IN THE HIGH COURT OF UGANDA AT KAMPALA
CIVIL APPLICATION NO. <sup>P</sup>.9 <sup>O</sup>F 199^
DIPLOMATIC DUTY FREE SERVICES LTD. .. APPLICANT.
VERSUS
| 1. | | | THE COMMISSIONER GENERAL<br>OF UGANDA REVENUE AUTHORITY | | | J<br>I | | * | *CESPONDENT. | | |----|-----------|-----|---------------------------------------------------------|-----|---------|--------|--------|----------|--------------|--| | 2. | | | THE UGANDA REVENUE AUTHORITY | | | J | | | | | | | BEFORE: — | The | Honourable | Mr. | Justice | | J. W. N. | Tsekooka | | |
ORDER
The title of the Chamber application is not quite so perfect. However the applicant has instituted Chamber Summons Application (Exparte) by virtue of S. J^f of thr Judicature Act, 19&7 and Rule 3 of the Law Reform (Mis . ' revisions) (Rules of Court) Rules (S. I^ 7^~\*1 <sup>o</sup> ' JT'Ae .p> applicant seeks leave of this court tc apply to ce-urt <y Notice of Motion for he Orders of Certiorari and Prohibition to (i) require the respondents to produce before this courts all the documents and proceedings leading to the decision to hold goods imported by the applicant in early January, <sup>1994</sup> and (ii) tn prohibit the respondents from\*selling off the applicant's goods to recover taxes owed by a certain M/S KSsaasi Coffee Growers and processors Ltd.
The Chamber Summons is supported by applicant's statement required by Rule <sup>3</sup> (2) and affirmation required by the same rule. The Affirmation was made by Nasser Ntege Ssebagala. To the statement are annexed letters marked annextures <sup>H</sup>A<sup>n</sup> and nB" which were addi-essed to Ssebagala and M/S Byenkya, Kihika & Co., Advocates, respectively, about the taxes and the withholding of the goods-,
Also annexed are Certificate of Incorporation of the applicant and documents relating to the goods.
$\epsilon$
I have perused and considered the contents of the Chamber Summons, the statement and Annextures thereto and affirmation of Mr. Ssebagala. I have considered the submissions of Mr. Byenkya and Rules 3 and 5 of the said rules. I think that prima facie there are grounds for granting leave and I hereby do grant the leave sought.
- $1.$ The respondent should be served with Notice of Motion of the application for the orders sought. - $\mathbf{2}$ . I direct that there should be No sale or disposal of the goods withheld by the Respondents or their servante until disposal of the main application for the two orders or until further orders of this court.
Costs of this application shall be in the cause.
J. W. N. TSEKOOKO
JUDGE $25/2/1994.$
At 12.30 p.m. Applicant present. Byenkya for Applicant. Ssensonga court clerk. Order read out.
$\epsilon$
$\mathbf{a}$
ab
J. W. N/ TSEKOOKO JUDGE
$25/2/1994.$
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