The Supreme Court of Uganda dismissed an application to recall and review its earlier tax ruling, holding that it was a disguised appeal and no review ground was shown.
Uganda Electricity Board v Bagamuhunda and Ors (Miscellaneous Application No.349 of 2003) [2003] UGHC 17 (23 October 2003)
Court
High Court of Uganda
Case number
Miscellaneous Application No.349 of 2003
The appeal was dismissed because the appellant failed to properly plead or prove at trial that retrenchment packages should be deducted from the pension entitlements awarded by the decree. The trial court had already determined that the retrenchment packages were severance payments and did not replace or offset pension rights. The appellant did not seek a review or appeal of the main decree on this issue, nor did it certify any adjustment or satisfaction of the decree as required by law. The registrar, in making the garnishee order absolute, acted within her jurisdiction and correctly applied…