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Oddy v Sunrise Associated Auctioneers (Miscellaneous Application 152 of 1994) [1994] UGHC 67 (26 October 1994)
The High Court held that lack of notice of taxation proceedings was sufficient cause to admit an otherwise late appeal, and overruled the preliminary objection.
Beijuka v Sunrise Associated Auctioneers (Misc. Appl. No. 152 of 1994) [1994] UGHC 1 (26 October 1994)
The court found that the appellant was not notified of the taxation proceedings and therefore had no knowledge of the Deputy Registrar's order until his arrest. This lack of notification deprived the appellant of the opportunity to appeal within the prescribed period. The court held that this constituted good cause under the proviso to section 80 of the Civil Procedure Act to admit the appeal, even though it was filed out of time. The preliminary objection was overruled, and the appeal was admitted for hearing.
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