Tebajanga and 3 Otheers v Gukina
Tebajanga and 3 Otheers v Gukina [2023] UGSC 30 (12 September 2023)
The Supreme Court held that Rule 106(5) prescribes a seven-day timeline only for making an application for a reference to the Registrar, not for filing the entire record of reference. The respondent complied with this requirement by filing written applications within seven days of the taxation ruling. The subsequent filing of the record of reference after obtaining certified copies of the ruling and proceedings was reasonable and did not render the references out of time. The Court further held that service of the references was properly effected when the Registrar signed and sealed the docum…
Source excerpt
- Taxation References
- Court Timelines
- Preliminary Objections
- Application For Reference