Uganda v Gurindwa (Hct-00-ac-sc-0070 of 2012)
Uganda v Gurindwa (Hct-00-ac-sc-0070 of 2012) [2012] UGHC 166 (15 August 2012)
The court held that the shifting of the burden of proof to the taxpayer under section 223 of the East African Community Customs Management Act does not violate the presumption of innocence guaranteed by Article 28(3)(a) of the Constitution. Article 28(4)(a) specifically allows laws to impose the burden of proving particular facts on the accused in criminal proceedings, and this exception is designed to ensure fairness in trials where the taxpayer is in possession of relevant evidence. The court found no breach of the right to a fair trial or the non-derogable rights under Article 44. Furtherm…
Source excerpt
- Presumption Of Innocence
- Burden Of Proof
- Fair Trial Rights
- Constitutionality Of Statutes
- Tax Evasion Offences