Uganda Case Law

Tororo District Local Government v Mulowoza Kayondo

Tororo District Local Government v Mulowoza Kayondo (Miscellaneous Application No. 41 of 2024) [2025] UGHC 295 (16 April 2025)

Court

High Court of Uganda

Case number

Miscellaneous Application No. 41 of 2024

Judge

Kawesa, J

The court found that the applicant's accounts are held in trust for the public and consist of statutory transfers payable out of the consolidated fund. There was no evidence to distinguish trust from non-trust funds within the accounts. Applying the principle that trust funds cannot be attached for the benefit of a judgment creditor, the court held that the attempted attachment of the applicant's accounts by garnishee order is illegal. The application for stay of execution was entertained solely on the ground of illegality, and the court granted a declaration that the attachment is unlawful.…

Source excerpt

• Garnishee Orders
• Attachment Of Funds
• Public Trustee Liability
• Stay Of Execution

Kampala International University v Steel Rolling Mills Ltd & Ors (HCT-00-CC-MA 509 of 2006)

Kampala International University v Steel Rolling Mills Ltd & Ors (HCT-00-CC-MA 509 of 2006) [2006] UGCommC 41 (29 August 2006)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-MA 509 of 2006

The High Court held that VAT funds held by Uganda Revenue Authority for Government were not a debt due to the judgment debtor and could not be attached.

• Garnishee Proceedings
• Attachment Of Funds
• Vat Payments
• Contract Frustration
• Garnishee-proceedings
• Attachment-of-funds