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Civil Procedure [2025] UGCommC 167

Pegasus Technologies Limited v Uganda Revenue Authority and Attorney General

Pegasus Technologies Limited v Uganda Revenue Authority and Attorney General (Miscellaneous Application No. 29 of 2023) [2025] UGCommC 167 (3 April 2025)

The court held that the applicant's application for discovery and production of tax returns and immigration records succeeds. The respondents, though non-parties to the main suit, are proper custodians of the documents sought and may be joined for discovery purposes. The application, though brought by notice of motion instead of chamber summons, is not fatally defective as the court has jurisdiction and no prejudice is caused. The documents sought are relevant and material to the resolution of the main suit, as they may confirm or impeach the defense that payments were genuine and made by for…

  • Discovery Of Documents
  • Confidentiality Of Evidence
  • Procedural Irregularity
  • Production Of Tax Records
  • Production Of Immigration Records
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Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.