The Tax Appeals Tribunal dismissed an application to extend time to challenge a tax objection decision, holding it was filed outside the statutory six-month limit.
The Tribunal found that the applicant was served with the objection decision on 24th March 2020 and had until 24th April 2020 to file for review, with a further statutory extension period of six months ending on 24th September 2020. The application was filed on 11th December 2020, outside the statutory period. The Tribunal held that it has no discretion to extend time beyond the six months prescribed by law. The applicant failed to provide sufficient cause for the delay after COVID-19 restrictions were lifted on 22nd June 2020, and granting the application would prejudice the respondent. Ther…
Mukoni Collins Vs Electoral Commission & Anor (HCT-04-CV-MA 0055 of 2011) [2011] UGHC 67 (2 June 2011)
Court
High Court of Uganda
Case number
HCT-04-CV-MA 0055 of 2011
The court found that the applicant failed to demonstrate special circumstances justifying the enlargement of time for service of the election petition. The evidence presented was not credible or sufficiently supported, particularly regarding the alleged administrative delays at the court registry. The statutory requirements for filing and serving election petitions are mandatory and must be strictly complied with. The applicant's conduct was found to be dilatory, and the effective filing of the petition occurred outside the statutory period. The court emphasized that discretion to enlarge tim…
