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Uganda decisions
Decisions matching the current search
Kampala Capital City Authority v Sebuwufu Muhammed (Civil Appeal No. 69 of 2014) [2025] UGCA 174 (12 June 2025)
The Court of Appeal held that prior notices gave the respondent a fair opportunity to be heard before an enforcement notice, and allowed the appeal.
Gamose Holdings Limited v Lira University (Application 8 of 2025) [2025] UGPPDPAAT 12 (27 March 2025)
The Tribunal struck out Gamose Holdings’ review as out of time, holding the accounting officer’s failure to decide within ten calendar days made the application late.
Senyonjo v Wakiso District Local Government Council & Another (Miscellaneous Cause 232 of 2023) [2024] UGHCCD 171 (17 October 2024)
The court found that the Respondents filed their affidavits-in-reply out of time without seeking leave of court, contrary to the mandatory requirements of the Civil Procedure Rules. The Respondents failed to provide sufficient reason for the delay or to justify an extension of time. The invocation of Article 126(2)(e) of the Constitution does not excuse disregard for procedural rules unless circumstances warrant, which was not demonstrated in this case. The court also held that the 2nd Respondent, as Speaker of the Local Government Council, is an administrative official subject to judicial re…
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Mugasa Adyeeri v The Commissioner Land Registration (Miscellaneous Cause 257 of 2023) [2024] UGHCCD 114 (19 July 2024)
The High Court found that the application was amenable for judicial review due to the absence of an effective alternative remedy, as land tribunals are no longer operational and no clear statutory appellate route exists. However, the Applicant failed to establish any illegality, procedural impropriety, or irrationality in the Respondent's decision to cancel the entry of Muhamudu Mayombwe on the certificate of title. The Respondent acted within its statutory mandate under Section 91 of the Land Act, communicated the reason for its decision, and followed the required procedures. The complaint b…
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Centre for Constitutional Governance (CCG) and 2 Others v Uganda Communications Commission and 2 Others (Miscellaneous Cause 152 of 2019) [2024] UGHCCD 128 (22 January 2024)
The court held that the applicants failed to demonstrate a direct or sufficient interest in the administrative decision of the Uganda Communications Commission to warrant judicial review. The court emphasized that being human rights advocates or organizations with a general mandate to promote rule of law and good governance does not, in itself, satisfy the objective threshold for standing under Rule 3A of the Judicature (Judicial Review) (Amendment) Rules, 2019. The court relied on established case law, which requires an applicant to show an objectively defined interest in the impugned decisi…
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Africa Renewal Ministries Limited v Uganda Revenue Authority (Civil Appeal 58 of 2022) [2023] UGCommC 114 (15 November 2023)
The High Court found that the decision of 7th October 2020 issued by the Uganda Revenue Authority was ambiguous and failed to specify which parts of the Appellant's objection were allowed or disallowed, rendering it non-compliant with section 24(5) of the Tax Procedure Code Act. The ambiguity was a substantive defect, not a mere defect of form, and could not be cured by section 68 of the Act. The Tribunal erred in treating the ambiguous communication as a valid objection decision and in dismissing the Appellant's application for extension of time on that basis. The Court held that the Appella…
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Living Goods Limited v Uganda Revenue Authority (Application 85 of 2021) [2023] UGTAT 38 (5 October 2023)
The Tribunal set aside VAT assessments for December 2016 and January 2017, holding that Living Goods was not liable for VAT during a period before effective registration.
Inter Africa Investments Limited v Commissioner Land Registration (Miscellaneous Cause 53 of 2021) [2023] UGHC 256 (27 September 2023)
The High Court dismissed judicial review of cancellation of land titles, finding no proof of effective notice but holding that ordinary proceedings were the proper remedy.
Sande Akuzewo v Jinja Municipal Council (Misc Cause 6 of 2020) [2023] UGHC 221 (1 September 2023)
The court found that the Town Clerk's decision to halt the applicant's construction works without affording her a fair hearing was procedurally improper and violated her right to fair administrative treatment under Article 42 of the Constitution. The court emphasized that judicial review is concerned with the lawfulness of the decision-making process, not the merits of the decision. The respondent's arguments regarding breach of contract and lack of permits were found to be matters of private law, not relevant to the administrative law issues at hand. The court held that the applicant was ent…
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Embassy Supermarket (U) Limited v Uganda Revenue Authority (TAT Application 114 of 2021) [2023] UGTAT 21 (5 May 2023)
The Tribunal found that the requirement to issue EFRIS invoices was clear and mandatory under the Tax Procedure Code Act and Gazette Notice 595 of 2020. However, the law does not specify that the penal tax should be assessed per invoice or per day of default. The Tribunal held that the penalty must be based on three hundred currency points for the tax period in question, which is one calendar month under the VAT Act. The respondent's assessment of Shs. 84,000,000 was excessive and not supported by the statute. The Tribunal applied the principle that ambiguity in tax law should be resolved in…
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