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Uganda decisions
Decisions matching the current search
Uganda Revenue Authority v Tamale & Co. Advocates (Civil Appeal 11 of 2020) [2023] UGCommC 165 (29 December 2023)
The High Court held that VAT liability can arise before VAT registration where registration was required, and upheld an additional assessment against the respondent.
Lalango Lutara Vs Attorney General (Civil Appeal No. 26 of 2011) [2019] UGCA 138 (26 April 2019)
The Court of Appeal dismissed a compensation claim against the Government as time-barred, finding no valid written acknowledgement or legal basis to revive limitation.
Kensheka v Uganda Development Bank (Civil Suit No. 469 of 2011) [2015] UGCommC 67 (19 February 2015)
The court found that the plaintiff deposited UGX 84,000,000 on the defendant's account, but the evidence established that the payment was made as part of ABA Trade International's security margin under a trade finance facility, not as consideration for a truck purchase from the defendant. There was no contractual nexus or written agreement between the plaintiff and the defendant bank regarding the sale of trucks. The defendant bank was not enriched by the deposit, as the funds were applied to ABA Trade's obligations. The requirements for unjust enrichment were not met, as the defendant did no…
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Bigways Construcion Ltd v Trentyre (U) Ltd (HCT-00-CC-MA 832 of 2005) [2007] UGCommC 52 (24 May 2007)
The applicant admitted the debt and failed to challenge the claim at the appropriate stage, despite being aware of the proceedings and the execution process. The court found that the applicant's affidavit contained falsehoods regarding the timing and amount of payments, undermining its credibility. The principle of equitable estoppel was invoked, as the applicant stood by and failed to inform the court of payments made prior to judgment and execution. The sale of the attached property was conducted according to the forced sale value assessed by a valuer, and no sufficient cause was shown to w…
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