Uganda Case Law

Rock Petroleum (U) Limited v Uganda Revenue Authority

Rock Petroleum (U) Limited v Uganda Revenue Authority (Civil Appeal 4 of 2017) [2018] UGSC 67 (6 November 2018)

Court

Supreme Court of Uganda

Case number

Civil Appeal 4 of 2017

Judge

Arach-Amoko, JSC, Mwangusya, JSC, Opio-Aweri, JSC, Mugamba, JSC, Buteera, JSC

The Supreme Court held that the High Court did not make a liquidated monetary award in Originating Summons No. 09 of 2009, but rather ordered the respondent to render an account and refund monies collected in excess, with no specific sum determined at judgment. Instruction fees in a representative suit must be based on the monetary interest of the party authorised to represent others, not the aggregate sum for all beneficiaries, who were not parties to the suit. The taxing master did not rely on complexity, and the absence of a certificate of complexity rendered the higher fee formula inappli…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Representative Suits
• Refund Orders
• Judicial Discretion

Odong v Uganda (HCT-00-ACD-00-CN 5 of 2014)

Odong v Uganda (HCT-00-ACD-00-CN 5 of 2014) [2015] UGHCACD 8 (15 May 2015)

Court

HC: Anti corruption Division (Uganda)

Case number

HCT-00-ACD-00-CN 5 of 2014

The High Court dismissed a criminal appeal against convictions for causing financial loss and fraudulent false accounting, but varied the refund order upward.

• Causing Financial Loss
• Fraudulent False Accounting
• Admissibility Of Evidence
• Evaluation Of Evidence
• Refund Orders
• Causing-financial-loss