Uganda Case Law

Maleka Engineering and Construction Company Limited and Another v Kira Municpal Council (Application 30 of 2024)

Maleka Engineering and Construction Company Limited and Another v Kira Municpal Council (Application 30 of 2024) [2024] UGPPDPAAT 32 (24 June 2024)

Court

Public Procurement and Disposal of Public Assets Appeals Tribunal

Case number

Application 30 of 2024

Judges

Gimara SC, Chairperson, Isanga, Panel Member, Nuwagira, Kalumba, Kyarisiima, Kayemba

The Tribunal found that the Applicant's bid was correctly disqualified at the preliminary evaluation stage because its foreign joint venture partner, Teskon Muhendislik Limited STI, submitted a tax clearance certificate that was invalid as of the bid submission deadline. The certificate was for a different entity, and no evidence of a legal name change or merger was provided. The Tribunal held that an invalid eligibility document cannot be remedied by post-submission clarification. Further, the Applicant's bid was nonresponsive to mandatory requirements on personnel, equipment, and general ex…

Source excerpt

• Public Procurement Review
• Bid Evaluation
• Eligibility Documents
• Joint Venture Compliance
• Tax Clearance Certificate
• Remedies In Procurement

Zee Pharmaceuticals Limited v Uganda Revenue Authority (Application 287 of 2022)

Zee Pharmaceuticals Limited v Uganda Revenue Authority (Application 287 of 2022) [2023] UGTAT 73 (14 September 2023)

Court

Tax Appeals Tribunal (Uganda)

Case number

Application 287 of 2022

Judges

Mugenyi, Chairperson, Akabway, Panel Member, Ali

The Tribunal upheld a preliminary objection, holding that Zee Pharmaceuticals had not first objected to the refusal of a tax clearance certificate and that no objection decision existed.

• Tax Clearance Certificate
• Objection Decision
• Jurisdiction Of Tribunal
• Income Tax Ledger Liability
• Tax-clearance-certificate
• Objection-decision