Uganda Case Law

Pegasus Technologies Limited v Women Initiative for Rural Development Organisation and Others

Pegasus Technologies Limited v Women Initiative for Rural Development Organisation and Others (Miscellaneous Application No. 28 of 2024) [2025] UGCommC 157 (3 April 2025)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application No. 28 of 2024

Judge

Ocaya, J

The High Court granted discovery orders in a commercial dispute over alleged fraudulent FlexiPay transactions, while protecting confidentiality and limiting costs.

• Discovery Of Documents
• Evidence Relevance
• Confidentiality In Discovery
• Fraudulent Transactions
• Banking Platform Disputes
• Discovery-of-documents

Annunciata v Mbabazi & 2 Others

Annunciata v Mbabazi & 2 Others (Miscellaneous Application 2316 of 2023) [2024] UGCommC 261 (27 August 2024)

Court

Commercial Court of Uganda

Case number

Miscellaneous Application 2316 of 2023

Judge

Harriet Grace Magala, J

The High Court set aside a consent judgment after finding the applicant signed it under misapprehension and that it did not reflect a true meeting of minds.

• Consent Judgment Review
• Misapprehension Of Facts
• Mortgage Disputes
• Fraudulent Transactions
• Consent-judgment-review
• Misapprehension-of-facts

Red Concepts Ltd v Uganda Revenue Authority (TAT Application No. 36 of 2018)

Red Concepts Ltd v Uganda Revenue Authority (TAT Application No. 36 of 2018) [2020] UGTAT 3 (25 March 2020)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application No. 36 of 2018

Judges

Katwe, Panel Member, Akabway, Mugenyi, Chairperson

The Tribunal found that while the applicant provided invoices and other documentation, there was a critical omission regarding the physical existence and place of business of Boona General Distributors. The evidence failed to establish that Boona existed or that the transactions were genuine, raising doubt about the legitimacy of the input tax claim. The burden of proof rested on the applicant to demonstrate, on a balance of probabilities, that the transactions were not fictitious. The applicant did not discharge this burden, and the Tribunal could not ignore the possibility of fraud or invoi…

Source excerpt

• Vat Input Credit
• Administrative Assessment
• Burden Of Proof
• Fraudulent Transactions

Mody Nouhou Barry v United Bank of Africa

Mody Nouhou Barry v United Bank of Africa (Civil Suit No. 19 of 2012) [2015] UGHC 11 (7 December 2015)

Court

High Court of Uganda

Case number

Civil Suit No. 19 of 2012

Judge

Kabiito, J

The High Court held a bank liable for negligent account opening and poor AML/KYC compliance that enabled fraud, awarding damages, interest, and costs.

• Bank Negligence
• Know Your Customer
• Fraudulent Transactions
• Duty Of Care
• Damages
• Anti Money Laundering

Stanbic Bank Uganda Limited v Kisolo

Stanbic Bank Uganda Limited v Kisolo (Civil Appeal No 11 of 2012) [2013] UGHC 259 (30 April 2013)

Court

High Court of Uganda

Case number

Civil Appeal No 11 of 2012

Judge

Mwangushya, J

The High Court allowed Stanbic Bank’s appeal, set aside the magistrate’s judgment, and held that the UGX 2.3 million payment was not shown to be a refund owed to the respondent.

• Bank Account Disputes
• Fraudulent Transactions
• Reversal Of Funds
• Bank Liability
• Bank-account-disputes
• Fraudulent-transactions

Bank of Africa (U) Ltd v Clive Mutiso & Ors (HCT-00-CC-MA 244 of 2007)

Bank of Africa (U) Ltd v Clive Mutiso & Ors (HCT-00-CC-MA 244 of 2007) [2007] UGCommC 61 (17 June 2007)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-MA 244 of 2007

The High Court granted an interim injunction preserving disputed land pending trial, finding a serious issue to be tried and that the balance of convenience favored restraint.

• Temporary Injunction
• Preservation Of Property
• Fraudulent Transactions
• Balance Of Convenience
• Temporary-injunction
• Preservation-of-property

D.K Construction Co. Ltd & Anor v Barclays Bank of Uganda Ltd

D.K Construction Co. Ltd & Anor v Barclays Bank of Uganda Ltd (Civil Suit No. 644 of 2000) [2002] UGHC 42 (9 March 2002)

Court

High Court of Uganda

Case number

Civil Suit No. 644 of 2000

The High Court held that the plaintiff companies were used as conduits for fraud, pierced the corporate veil, and dismissed the suit.

• Lifting Corporate Veil
• Constructive Trust
• Fraudulent Transactions
• Beneficial Ownership
• Banking Liability
• Lifting-corporate-veil

D.K Construction Co. Limited & Another v Barclays Bank Uganda Limited

D.K Construction Co. Limited & Another v Barclays Bank Uganda Limited (Civil Suit 644 of 2000) [2001] UGHC 112 (17 August 2001)

Court

High Court of Uganda

Case number

Civil Suit 644 of 2000

Judges

Byamugisha, j

The High Court held that two plaintiff companies were used as conduits for fraud and pierced the corporate veil. The suit was dismissed and the bank kept the disputed money.

• Lifting Corporate Veil
• Constructive Trust
• Fraudulent Transactions
• Beneficial Ownership
• Lifting-corporate-veil
• Constructive-trust