Uganda Revenue Authority v Bwama Exports Limited
Uganda Revenue Authority v Bwama Exports Limited (Civil Appeal 6 of 2003) [2003] UGCommC 135 (10 September 2003)
The Tax Appeals Tribunal erred in entering judgment on admission without first determining the preliminary objection raised by the Uganda Revenue Authority regarding its jurisdiction. The mandatory language of Order 13, rule 2 of the Civil Procedure Rules requires that issues of law, especially those concerning jurisdiction, be resolved before any substantive matters. The Tribunal's failure to address the jurisdictional challenge was a procedural error aggravated by the absence of a valid taxation decision by the Commissioner General of URA, as required by Section 1(1)(k) of the Tax Appeals T…
Source excerpt
- Preliminary Objection Priority
- Jurisdiction Of Tax Appeals Tribunal
- Judgment On Admission
- Taxation Decision Definition
- Duty Drawback Refunds