Uganda Case Law

Mumbere and 2 Others v Uganda Wildlife Authority

Mumbere and 2 Others v Uganda Wildlife Authority (Civil Suit 65 of 2022) [2024] UGHC 888 (12 July 2024)

Court

High Court of Uganda

Case number

Civil Suit 65 of 2022

Judge

Byaruhanga Rugyema, J

The court found that the plaintiffs were attacked and injured by a stray lion under the exclusive control of the defendant, Uganda Wildlife Authority, and that the defendant failed in its statutory and common law duty to contain, monitor, and control the lion within the conservation area. The evidence, including eyewitness testimony, medical records, photographic exhibits, and the defendant's own press release, established on a balance of probabilities that the attacks and loss of livestock were caused by the defendant's negligence. The doctrine of res ipsa loquitur applied, shifting the burd…

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• Negligence
• Strict Liability
• Wildlife Human Conflict
• Personal Injury
• Loss Of Property
• Compensation

Embassy Supermarket (U) Limited v Uganda Revenue Authority (TAT Application 114 of 2021)

Embassy Supermarket (U) Limited v Uganda Revenue Authority (TAT Application 114 of 2021) [2023] UGTAT 21 (5 May 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 114 of 2021

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal found that the requirement to issue EFRIS invoices was clear and mandatory under the Tax Procedure Code Act and Gazette Notice 595 of 2020. However, the law does not specify that the penal tax should be assessed per invoice or per day of default. The Tribunal held that the penalty must be based on three hundred currency points for the tax period in question, which is one calendar month under the VAT Act. The respondent's assessment of Shs. 84,000,000 was excessive and not supported by the statute. The Tribunal applied the principle that ambiguity in tax law should be resolved in…

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• Tax Penalties
• Electronic Fiscal Receipting
• Statutory Discretion
• Strict Liability
• Administrative Decisions

Camat Foundation Uganda Limited v Uganda Revenue Authority (TAT Application 114 of 2022)

Camat Foundation Uganda Limited v Uganda Revenue Authority (TAT Application 114 of 2022) [2023] UGTAT 14 (13 March 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

TAT Application 114 of 2022

Judges

Mugenyi, Chairperson, Mugerwa, Panel Member, Katwe

The Tribunal held that penal tax imposed under Section 65 of the VAT Act is civil in nature and does not require criminal prosecution or proof of knowledge or recklessness. The VAT Act, as amended in 2021, omits the requirement for mens rea, making the offence one of strict liability. The Tribunal found that the applicant, through its employee Mark Kiyaga, submitted false and misleading VAT returns using fictitious invoices, and that the applicant failed to discharge the burden of proof to show the assessment was excessive or erroneous. Employer liability attaches for acts done by employees w…

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• Vat Penalties
• Civil Tax Fraud
• Strict Liability
• Employer Liability
• Burden Of Proof

Chong Quing International Construction Corporation Vs Baguma & 3 Ors

Chong Quing International Construction Corporation Vs Baguma & 3 Ors (CIVIL APPEAL NO.007 OF 2017) [2019] UGHCCD 74 (4 April 2019)

Court

HC: Civil Division (Uganda)

Case number

CIVIL APPEAL NO.007 OF 2017

Judge

Musene, J

The High Court allowed a civil appeal, set aside a magistrate’s judgment in a land/trespass dispute, and held the lower court exceeded jurisdiction.

• Trespass To Land
• Quantum Of Damages
• Court Jurisdiction
• Strict Liability
• Estoppel
• Interest On Awards