Fuelex (U) Limited v Commissioner General, Uganda Revenue Authority
Fuelex (U) Limited v Commissioner General, Uganda Revenue Authority (CIVIL SUIT NO. 4 OF 2010) [2020] UGHCCD 116 (29 May 2020)
The court found that the defendant's actions in taking over and occupying the plaintiff's fuel station were lawful, executed under valid statutory authority and a search warrant issued by the court. The deployment of police and military personnel was reasonable given the circumstances and the need to secure the premises during a tax evasion investigation. The plaintiff's refusal to cooperate with the verification exercise prolonged the occupation, but did not render it unlawful. There was no credible evidence of excessive force, theft, or violation of constitutional rights. The plaintiff fail…
Source excerpt
- Unlawful Search And Seizure
- Tax Evasion Investigation
- Statutory Powers And Limits
- Trespass To Property
- Damages For Loss