Highway Trading Company Ltd v The Attorney General & Anor (HCT-00-CC-CS 301 of 2005)
Highway Trading Company Ltd v The Attorney General & Anor (HCT-00-CC-CS 301 of 2005) [2006] UGCommC 65 (31 October 2006)
The court held that the boda-boda tax collected under the contract between the plaintiff and KCC was not authorised by any Act of Parliament or by any ordinance promulgated by KCC as required by the Local Government Act and the Constitution. The tax was not an annual bicycle licence as provided for under the Local Government Act, but a monthly tax, and its imposition was at variance with what was authorised by law. The court found that the legal basis for the tax was uncertain and that the imposition and collection of the boda-boda tax was illegal. Consequently, the contract between the plain…
Source excerpt
- Local Government Taxation
- Contractual Legality
- Statutory Authority
- Municipal Regulation