Uganda Case Law

KAC Chemicals & Paints (U) Ltd v 20 Cube Logistics (U) Ltd

KAC Chemicals & Paints (U) Ltd v 20 Cube Logistics (U) Ltd (Miscellaneous Application No. 1507 of 2021) [2022] UGCommC 45 (29 June 2022)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 1507 of 2021

Judge

Rwakakooko, J

The High Court declined to strike out an appeal, finding the respondent had diligently sought the typed record of proceedings and that delay was attributable to the court.

• Appeal Limitation Periods
• Dismissal Of Appeal
• Record Of Proceedings
• Good Cause Exception
• Appeal-limitation-periods
• Dismissal-of-appeal

JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016)

JP Prpperties Limited v Commissioner Uganda Revenue Authority (HCCS 403 of 2016) [2021] UGCommC 52 (17 September 2021)

Court

Commercial Court of Uganda

Case number

HCCS 403 of 2016

Judge

Wangutusi, J

The court found that the Defendant had issued an objection decision on 21st December 2015, as evidenced by the content and heading of Exhibit P12 and subsequent communications referring to it as the objection decision. The Plaintiff was aware of this decision and sought a review, confirming its finality. Under Section 100 of the Income Tax Act, the Plaintiff was required to file any appeal within 45 days of the objection decision. The suit was filed on 10th June 2016, well after the expiration of the limitation period, rendering it time barred. The court further held that the proper procedure…

Source excerpt

• Objection Decision Timeliness
• Income Tax Assessment
• Appeal Limitation Periods
• Tax Appeals Tribunal Jurisdiction

Hannington Wasswa & Anor v Maria Onyango Ochola & 3 Ors

Hannington Wasswa & Anor v Maria Onyango Ochola & 3 Ors (Civil Appeal 3 of 1992) [1992] UGSC 5 (1 July 1992)

Court

Supreme Court of Uganda

Case number

Civil Appeal 3 of 1992

The Supreme Court upheld the extension of time for appeal, finding the delay arose from obtaining court records and caused no injustice. The appeal was dismissed with costs.

• Extension Of Time
• Appeal Limitation Periods
• Judicial Discretion
• Court Procedure
• Notice Of Appeal
• Memorandum Of Appeal