Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021)
Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021) [2024] UGHCCD 51 (1 February 2024)
The court found that the 2nd Defendant had no statutory mandate to levy trade license fees from the Plaintiffs, who are already licensed and regulated by the Uganda Communications Commission. The impugned statutory instrument was declared illegal, ultra vires, and amounted to double taxation, as established by prior unappealed court decisions. The Minister of Trade's communications and the Attorney General's admissions confirmed that radio and television services should have been excluded from the amendments. The Plaintiffs were entitled to a refund of all sums paid under the illegal levy, as…
Source excerpt
- Trade Licensing
- Double Taxation
- Statutory Interpretation
- Restitution Of Illegal Levies
- Representative Actions
- Judicial Review