Barikuddembbe v Rukungiri Municipal Council (Civil Appeal 58 of 2022) [2024] UGHC 361 (22 May 2024)
Court
High Court of Uganda
Case number
Civil Appeal 58 of 2022
Judge
Tom Chemutai, J
The High Court upheld Rukungiri Municipal Council’s market gate charges, found the fees lawful, and dismissed the appeal with each party bearing its own costs.
Eaton Towers Uganda Limited v Attorney General & Another (MISCELLANEOUS CAUSE NO. 84 OF 2019) [2020] UGHCCD 46 (14 April 2020)
Court
HC: Civil Division (Uganda)
Case number
MISCELLANEOUS CAUSE NO. 84 OF 2019
Judge
Musa Ssekaana, J
The court found that the inclusion of telecom masts as a trade licensing item by the local government under item 88 of the amended schedule was ultra vires the Trade (Licensing) Act and conflicted with the Uganda Communications Act, which specifically regulates and licenses telecom masts through the Uganda Communications Commission. The imposition of trade license fees by local governments on telecom masts already licensed by the central government constitutes double collection and is irrational and unfair. The delegated legislation exceeded the authority conferred by the parent Act and was i…
Highway Trading Company Ltd v The Attorney General & Anor (HCT-00-CC-CS 301 of 2005) [2006] UGCommC 65 (31 October 2006)
Court
Commercial Court of Uganda
Case number
HCT-00-CC-CS 301 of 2005
The court held that the boda-boda tax collected under the contract between the plaintiff and KCC was not authorised by any Act of Parliament or by any ordinance promulgated by KCC as required by the Local Government Act and the Constitution. The tax was not an annual bicycle licence as provided for under the Local Government Act, but a monthly tax, and its imposition was at variance with what was authorised by law. The court found that the legal basis for the tax was uncertain and that the imposition and collection of the boda-boda tax was illegal. Consequently, the contract between the plain…