Mayambala and 3 Others v Kampala Capital City Authority
Mayambala and 3 Others v Kampala Capital City Authority (Civil Appeal 31 of 2014) [2020] UGCA 2156 (24 March 2020)
The Court of Appeal held that the respondent had no legal basis to collect the impugned taxi park fees, rendering the collection unlawful. The Constitution obligates courts to ensure victims of such wrongs are compensated, and government agencies are not exempt from refunding illegally collected monies. The trial Judge erred in treating the refund as discretionary; the law provides clear guidance that such refunds must be ordered. The argument that the appellants benefited from services funded by the illegal taxes does not absolve the respondent from its obligation to refund. However, the qua…
Source excerpt
- Judicial Review Of Administrative Action
- Illegal Tax Collection
- Refund Of Unlawful Taxes
- Award Of Costs
- Exercise Of Judicial Discretion
- Compensation For Unlawful Expropriation