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Uganda decisions
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Uganda Revenue Authority Vs Fresh Handling Ltd (Civil Appeal No. 25 of 2009) [2019] UGCA 121 (28 May 2019)
The Court of Appeal upheld a ruling that Fresh Handling Ltd’s export-related services were zero-rated for VAT before the 2006 amendment, and dismissed URA’s appeal with costs.
Rock Petroleum (U) Ltd v Uganda Revenue Authority (HCT-00-CC-OS 9 of 2009) [2010] UGCommC 42 (18 July 2010)
The court found that the Uganda Revenue Authority could not legally impose and collect the increased Excise Duty on diesel and petrol from 1st November 2007 to 27th June 2008, as the provisional collection order had expired and the Excise Tariff (Amendment) Act No. 5 of 2008 was enacted with fatal ambiguities regarding its commencement date and reference to a non-existent schedule. The corrigenda issued by the Uganda Printing and Publishing Corporation could not cure substantive legislative errors, as only Parliament has the mandate to amend or correct Acts. The court held that, in the face o…
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Kyaligonza Vs Kasangaki (Miscellaneous Application No. 42 of 2005) [2006] UGHCCD 1 (7 March 2006)
The High Court found that the Magistrate Grade 1 had no jurisdiction to hear a land case filed on 3/12/2001 because, under the Land Act 1998 and its amendments, Magistrates and Local Council Courts could only complete land cases that were pending as of 2/7/1998 within a two-year grace period. The subsequent amendment by Act 3/2001 did not create new jurisdiction for cases filed after 2/7/1998 but merely extended the period for completing pending cases. The proceedings and judgment of the Magistrate's Court in Civil Suit No. 58/2001 were therefore void for lack of jurisdiction. The High Court…
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