Heritage Oil and Gas Limited v Uganda Revenue Authority
Heritage Oil and Gas Limited v Uganda Revenue Authority (Civil Appeal No. 264 of 2018) [2020] UGCA 2080 (23 June 2020)
The Court of Appeal lacks jurisdiction to entertain appeals from decisions of the High Court made pursuant to appeals from the Tax Appeals Tribunal under the Tax Appeals Tribunal Act, as no statutory provision confers such a right. The right of appeal must be expressly enacted by Parliament, and neither the Tax Appeals Tribunal Act nor the Income Tax Act provides for a further appeal to the Court of Appeal in these circumstances. The scheduling conference direction by the High Court Judge was not an appealable order under the Civil Procedure Act or Rules, and there is no legal basis for strik…
Source excerpt
- Right Of Appeal
- Tax Appeals Tribunal Jurisdiction
- Scheduling Conference Orders
- Striking Out Skeleton Arguments