Yo-Uganda Limited & 2 Others v Uganda Revenue Authority
Yo-Uganda Limited & 2 Others v Uganda Revenue Authority (Civil Appeal 9 of 2023) [2023] UGHCCD 388 (15 August 2023)
The court held that the appellants failed to demonstrate a sufficient basis for granting a temporary or mandatory injunction. The respondent acted within its statutory mandate under the Tax Procedure Code Act to seize and review records relevant to tax investigations. The appellants' claims of irreparable harm and breach of privacy were speculative and unsupported by specific evidence of unlawful conduct or actual violation. The court emphasized that public interest in tax collection and enforcement outweighs the private interests asserted by the appellants, and that granting the injunction w…
Source excerpt
- Temporary Injunctions
- Right To Privacy
- Tax Investigations
- Personal Data Protection
- Public Interest
- Judicial Discretion