DSN International Limited v Uganda Revenue Authority
DSN International Limited v Uganda Revenue Authority (Miscellaneous Application 161 of 2023) [2023] UGTAT 17 (20 December 2023)
The tribunal held that the applicant failed to serve the application on the respondent within the mandatory five-day period prescribed by Section 16(3) of the Tax Appeals Tribunal Act and Rule 13 of the Tax Appeals Tribunal Procedure Rules. The delay of over five months constituted indolence and a lack of diligence. Statutory time limits for service are matters of substantive law and must be strictly complied with, as established in Uganda Revenue Authority v Uganda Consolidated Properties Ltd. The applicant did not provide sufficient cause for the delay, nor did it act promptly in seeking re…
Source excerpt
- Application Reinstatement
- Service Of Process
- Abatement Of Suit
- Statutory Time Limits