Uganda Case Law

Kateera v Commissioner of Land Registration & 6 Others

Kateera v Commissioner of Land Registration & 6 Others (Miscellaneous Cause 81 of 2023) [2024] UGHCCD 64 (2 May 2024)

Court

HC: Civil Division (Uganda)

Case number

Miscellaneous Cause 81 of 2023

Judge

Musa Ssekaana, J

The applicant failed to prove a legal or equitable interest in the suit land as a beneficiary of the estate of the late Jonathan Kateera. The caveat was not a valid beneficiary caveat under the law, as the land was registered in the names of living persons, not the estate of a deceased. The respondent followed statutory procedure by issuing notice to the applicant before lapsing the caveat, and there was evidence of proper notification. The subsequent transfers and mortgages were effected by registered proprietors acting within their rights, and the applicant's challenge to their titles was u…

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• Caveat Removal
• Judicial Review Procedure
• Beneficiary Rights
• Title Registration
• Notice Requirements
• Administrative Discretion

Britania Allied Industries Limited v Uganda Revenue Authority (TAT Application 103 of 2021)

Britania Allied Industries Limited v Uganda Revenue Authority (TAT Application 103 of 2021) [2023] UGTAT 12 (29 May 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 103 of 2021

Judges

Ali, Panel Member, Akabway, Mugerwa

The tribunal found that mango and guava fruit pulp do not fall under HS codes 2009.19.00 (orange juice) or 2009.79.00 (apple juice) but are properly classified under HS code 2009.89.00, which covers other juices of any single fruit or vegetable. The relevant duty remission scheme, as published in the EAC Gazette, only applies to specific HS codes and quantities, which did not include mango or guava pulp. The applicant's reliance on legitimate expectation was rejected because the respondent's communications and recommendations were limited to the HS codes listed, and statutory bodies cannot bi…

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• Customs Duty Remission
• Tariff Classification
• Legitimate Expectation
• Statutory Interpretation
• Estoppel
• Administrative Discretion

Jazz Supermarkets Limited v Uganda Revenue Authority (Application 115 of 2021)

Jazz Supermarkets Limited v Uganda Revenue Authority (Application 115 of 2021) [2023] UGTAT 31 (8 May 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 115 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal set aside a UGX 84,000,000 EFRIS penalty and replaced it with UGX 6,000,000, holding the penalty was to be computed per tax period, not per invoice or day.

• Tax Penalties
• Electronic Fiscal Receipting
• Statutory Interpretation
• Administrative Discretion
• Vat Compliance
• Tax-penalties

Gakou Brothers Enterprises Limited v Uganda Revenue Authority

Gakou Brothers Enterprises Limited v Uganda Revenue Authority (Civil Appeal 55 of 2021) [2023] UGCommC 155 (24 March 2023)

Court

Commercial Court of Uganda

Case number

Civil Appeal 55 of 2021

Judge

Abinyo, J

The High Court upheld tax assessments against Gakou Brothers Enterprises Limited, finding the taxpayer failed to prove the assessments were excessive and the Commissioner’s 24% mark-up was justified.

• Tax Assessment
• Burden Of Proof
• Administrative Discretion
• Fair Hearing
• Evidence Admissibility
• Tax-assessment

Open Society Justice Initiative v Cameroon (Communication 290 of 2004)

Open Society Justice Initiative v Cameroon (Communication 290 of 2004) [2006] ACHPR 72 (25 May 2006)

Court

African Commission on Human and Peoples Rights

Case number

Communication 290 of 2004

The African Commission closed the file after the parties reached an amicable settlement over Cameroon’s broadcasting licensing dispute involving Freedom FM.

• Freedom Of Expression
• Broadcasting Licensing
• Administrative Discretion
• Right To Property
• Freedom-of-expression
• Broadcasting-licensing