National Outdoor Advertising Contractors Association Ltd v Kampala Capital City Authority
National Outdoor Advertising Contractors Association Ltd v Kampala Capital City Authority (MISCELLANEOUS CAUSE NO. 407 OF 2019) [2020] UGHCCD 61 (23 April 2020)
The court found that the respondent levied and collected outdoor advertising rates from the applicant's members without enabling legislation, relying on policy documents and council minutes rather than an Act of Parliament as required by Article 152 of the Constitution and section 50 of the Kampala Capital City Act. The imposition of such charges was therefore ultra vires, illegal, and unconstitutional. The respondent's argument that the charges were fees and not taxes was rejected, as both fees and rates under section 50 are subject to the constitutional requirement for parliamentary authori…
Source excerpt
- Judicial Review
- Ultra Vires Decision
- Local Government Powers
- Taxation Without Enabling Legislation
- Refund Of Illegal Charges