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16 Mar 2023

Administrative Law [2023] UGCA 110

Auditor General v Achimo

Auditor General v Achimo (Civil Appeal No. 127 of 2021) [2023] UGCA 110 (16 March 2023)

Court: Court of Appeal of Uganda
Case number: Civil Appeal No. 127 of 2021
Judge: Madrama, JA, Musota, JA, Barishaki, JA

The Court of Appeal held that all reports of the Auditor General, including the impugned reports, are made for the benefit of Parliament and are protected by statutory immunity under Section 38 of the National Audit Act, 2008. The High Court erred in entertaining the respondent's judicial review application and issuing orders against the Auditor General. The origin of the request for audit is immaterial; once the Auditor General undertakes an audit, the resulting report is for Parliament's benefit. The respondent's suit was not sustainable as the reports are immune from challenge in court pri…

Source excerpt

Judicial Review
Statutory Immunity
Fair Hearing
Ultra Vires Action
Procedural Impropriety

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26 Aug 2009

Administrative Law [2009] UGCA 36

Bank of Uganda v Caring for Orphans, Widows & Elderly Ltd

Bank of Uganda v Caring for Orphans, Widows & Elderly Ltd (Civil Appeal No. 35 of 2007) [2009] UGCA 36 (26 August 2009)

Court: Court of Appeal of Uganda
Case number: Civil Appeal No. 35 of 2007

The Court of Appeal held that the Bank of Uganda acted within its statutory powers under section 118 of the Financial Institutions Act and sections 4 and 6 of the Micro-Finance Deposit-Taking Institutions Act when it froze the respondent's bank accounts. The statutes do not require the Central Bank to give a hearing before taking such action, especially where there is reason to believe the accounts contain proceeds of crime or the respondent is operating without a licence. The respondent's refusal to cooperate with investigations and to provide access to its books constituted prima facie evid…