Turyakira & Anor vs Uganda Revenue Authority
Turyakira & Anor vs Uganda Revenue Authority (MISCELLANEOUS CAUSE N0.166 OF 2018) [2019] UGHCCD 5 (8 February 2019)
The court found that the application was overtaken by events because the respondent had already clarified, prior to the filing of the suit, that no tax should be charged on mobile money deposits and had ordered refunds for any amounts erroneously collected. The dispute was therefore moot, as there was no live controversy remaining between the parties. The court emphasized that its function is to resolve actual disputes and not to engage in academic inquiries. The preliminary objection regarding non-joinder of the Attorney General was dismissed as directory and not fatal to the application. Ul…
Source excerpt
- Enforcement Of Fundamental Rights
- Right To Property
- Excise Duty On Mobile Money
- Mootness Doctrine
- Jurisdiction Of High Court