Kam Plaza Investments Limited v Crown Beverages Limited (Miscellaneous Application 1014 of 2023) [2023] UGCommC 202 (20 October 2023)
Court
Commercial Court of Uganda
Case number
Miscellaneous Application 1014 of 2023
Judge
Mutesi, J
The High Court dismissed an application for leave to defend a summary suit, finding no bona fide defence or triable issue and entering judgment for the respondent.
The court held that the applicant, having expressly undertaken in writing to bear the tax liability on the decretal amount and having paid the tax to URA, is estopped from seeking recovery of that tax from the respondent. The court distinguished between taxable employment income and non-taxable awards such as damages and severance, finding that only payment in lieu of notice was taxable, and that the applicant had already discharged the tax obligation. On the issue of set-off, the court found that the applicant did not plead or prove the loan set-off in the main claim, nor did it adduce evide…
Tiles Gallery Limited v One to One Logistics Limited (Civil Miscellaneous Application No. 656 of 2019) [2021] UGCommC 36 (16 August 2021)
Court
Commercial Court of Uganda
Case number
Civil Miscellaneous Application No. 656 of 2019
Judge
Boniface Wamala, J
The Applicant demonstrated plausible grounds of defence and bona fide triable issues of law and fact, specifically a claim for set off and counterclaim against the Respondent's claim. The facts supporting the set off were not rebutted by the Respondent, and under the law, undisputed affidavit facts are deemed true. The Applicant's admission of a lesser sum due and its claim for substantial business loss arising from the Respondent's alleged breach of contract constitute triable issues requiring investigation at trial. The court found that the Applicant should not be shut out from defending th…
A2 Z Infra Engineering Ltd v Forest City Engineering Techinical Services Ltd (Civil Appeal No. 47 of 2016) [2019] UGCA 2068 (20 December 2019)
Court
Court of Appeal of Uganda
Case number
Civil Appeal No. 47 of 2016
Judge
Madrama, JA, Obura, JA, Musota, JA
The Court of Appeal partly allowed a contract appeal, correcting the trial court’s arithmetic, rejecting an unproven stubs claim, and awarding costs at 50%.
Deco Tiles Uganda Ltd v DHL Global Forwarding Ltd (Miscellaneous Application No. 671 of 2015) [2016] UGCommC 220 (16 December 2016)
Court
Commercial Court of Uganda
Case number
Miscellaneous Application No. 671 of 2015
The court found that the applicant did not dispute the respondent's claim in the summary suit but sought to set off or counterclaim for losses allegedly caused by the respondent's delay in delivering cargo. The court held that the doctrine of estoppel by deed did not apply because the audit report forming the basis of the set off was subsequent to the written agreement acknowledging indebtedness. Sections 91 and 92 of the Evidence Act were found inapplicable as the applicant did not deny the agreement's existence or terms. The court determined that the applicant's set off or counterclaim did…
Dias v Reinforcing Steel Co. Ltd (Civil Appeal No. 382 of 1952) [1953] EACA 31 (1 January 1953)
Court
East African Court of Appeal
Case number
Civil Appeal No. 382 of 1952
Judge
Windham J
The court held that section 31 gave the Supreme Court concurrent jurisdiction with the Coast Rent Control Board, but the tenant’s counterclaim for damages failed.