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Civil Procedure [2022] UGSC 2

SWT Tanners Limited & 13 Others v Commissioner General, Uganda Revenue Authority

SWT Tanners Limited & 13 Others v Commissioner General, Uganda Revenue Authority (Civil Application 27 of 2022) [2022] UGSC 2 (14 November 2022)

Court
Supreme Court of Uganda
Case number
Civil Application 27 of 2022
Judge
Opio-Aweri, JSC

The Supreme Court found that the application was properly before it because the similar application in the Court of Appeal had been withdrawn, as evidenced by the notice of withdrawal. The Court held that the applicants had demonstrated the existence of a pending substantive application for stay of execution and a real threat of execution by the respondent, as shown by the demand note issued. The Court applied the principle that an interim stay may be granted where a substantive application is pending and there is a real threat of execution that could render the substantive application nugato…

Source excerpt

  • Stay Of Execution
  • Interim Orders
  • Pending Appeal
  • Tax Enforcement
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Tax Law [2021] UGTAT 25

Kasese Cobalt Company Limited v Uganda Revenue Authority (Application 21 of 2020)

Kasese Cobalt Company Limited v Uganda Revenue Authority (Application 21 of 2020) [2021] UGTAT 25 (27 May 2021)

Court
Tax Appeals Tribunal (Uganda)
Case number
Application 21 of 2020
Judges
Mugenyi, Chairperson, Akabway, Panel Member, Mugerwa

The Tribunal held that agency notices issued by the respondent after the Tribunal's ruling were lawful and in accordance with the Tax Procedure Code Act, which provides a specific mechanism for tax recovery that overrides general civil procedure rules. The Tribunal found that it had jurisdiction to review the issuance of agency notices as a new dispute arose regarding their implementation. However, the applicant failed to demonstrate that the respondent's actions were unlawful or that the delay in service of the agency notice caused any detriment, particularly as there was no evidence that in…

Source excerpt

  • Agency Notices
  • Tax Enforcement
  • Jurisdiction Of Tribunal
  • Service Of Process
  • Interim Orders
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About this JurisAssist collection

Uganda decisions are organised by court, judge, legal area and indexed issue so a practitioner can move from a proposition to a citable authority with the surrounding context intact.

Source links and collection timestamps are retained alongside the indexed records.