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Uganda decisions
Decisions matching the current search
Kisembo & Anor v Commissioner Customs (URA) (HCCS 269 of 2012) [2015] UGCommC 138 (2 October 2015)
The High Court held that the plaintiffs, not the named consignee, owned the vehicles and that URA wrongfully auctioned them to recover another person’s tax debt.
National Enterprises Corporation & 2 Others v Nile Bank Limited (Civil Appeal 17 of 1994) [1995] UGSC 29 (21 June 1995)
The Supreme Court held that the debenture executed before the incorporation of NEC Bakery was a nullity as between the respondent and NEC Bakery, but enforceable against the first appellant, who contracted as principal for a non-existent company and received the loan proceeds. The Court affirmed the lifting of the corporate veil, finding that the first appellant owned and controlled the subsidiaries and that treating them as separate entities would defeat justice. However, the Court found that the respondent bank had no legal authority under the debenture or the Mortgage Decree 1974 to seize…
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