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Uganda Case Law

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Administrative Law [1994] UGHC 65

Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another

Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another (Civil Application 29 of 1994) [1994] UGHC 65 (25 February 1994)

Court
High Court of Uganda
Case number
Civil Application 29 of 1994
Judge
Tsekooko, J

The court found that the applicant had established prima facie grounds for leave to apply for judicial review by demonstrating that the respondents' intended sale of goods could adversely affect its rights and that the connection to taxes owed by a third party warranted judicial scrutiny. The court granted leave and issued interim orders restraining the respondents from selling or disposing of the goods pending the outcome of the main application, ensuring the applicant's interests are protected until a full hearing.

Source excerpt

  • Judicial Review
  • Certiorari
  • Prohibition
  • Tax Recovery
  • Seizure Of Goods
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Tax Law [1940] EACA 50

Commissiioner of Inland Revenue v Khan

Commissiioner of Inland Revenue v Khan (Civil Appeal No. 37 of 1940) [1940] EACA 50 (1 January 1940)

Court
East African Court of Appeal
Case number
Civil Appeal No. 37 of 1940
Judge
Hayden J

The court held that section 5(1) of the Limitation Ordinance, 1934, does not apply to claims by the Crown for recovery of Education Tax or Non-Native Poll Tax, as the Crown is not expressly mentioned nor bound by necessary implication in the Ordinance. The magistrate erred in dismissing the suit as time-barred, particularly regarding the Non-Native Poll Tax for 1935 and 1936, which was within the limitation period. Additionally, the consolidation of the claims for Education Tax and Non-Native Poll Tax constituted a misjoinder, warranting the setting aside of the judgment and permitting the ap…

Source excerpt

  • Limitation Periods
  • Crown Exemption
  • Misjoinder Of Claims
  • Tax Recovery
  • Education Tax
  • Poll Tax
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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.