Uganda Case Law

Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021)

Radio One Limited T/a Radio One Kampala and 31 Others v Attorney General and Another (Originating Summons 3 of 2021) [2024] UGHCCD 51 (1 February 2024)

Court

HC: Civil Division (Uganda)

Case number

Originating Summons 3 of 2021

Judge

Nambayo, J

The court found that the 2nd Defendant had no statutory mandate to levy trade license fees from the Plaintiffs, who are already licensed and regulated by the Uganda Communications Commission. The impugned statutory instrument was declared illegal, ultra vires, and amounted to double taxation, as established by prior unappealed court decisions. The Minister of Trade's communications and the Attorney General's admissions confirmed that radio and television services should have been excluded from the amendments. The Plaintiffs were entitled to a refund of all sums paid under the illegal levy, as…

Source excerpt

• Trade Licensing
• Double Taxation
• Statutory Interpretation
• Restitution Of Illegal Levies
• Representative Actions
• Judicial Review

Uganda Clearing Industry and Forwarding Association v Kampala Capital City Authority & Another

Uganda Clearing Industry and Forwarding Association v Kampala Capital City Authority & Another (MISCELLANEOUS CAUSE NPO. 439 OF 2017) [2020] UGHCCD 86 (8 May 2020)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CAUSE NPO. 439 OF 2017

Judge

Musa Ssekaana, J

The High Court granted judicial review, quashing a trade licensing amendment that required clearing and forwarding firms to obtain an additional municipal licence.

• Judicial Review
• Delegated Legislation
• Double Taxation
• Ultra Vires Action
• Trade Licensing
• Regulatory Conflict

NC Bank Ltd & 24 Ors v Kampala Capital City Authority & Anor

NC Bank Ltd & 24 Ors v Kampala Capital City Authority & Anor (MISCELLANEOUS CAUSE NO. 2 OF 2018) [2019] UGHCCD 71 (25 February 2019)

Court

HC: Civil Division (Uganda)

Case number

MISCELLANEOUS CAUSE NO. 2 OF 2018

Judge

Wolayo, J

The High Court in Kampala held that licensing banks under the Trade Licensing Act was ultra vires, but upheld licensing of off-premises ATMs.

• Judicial Review
• Ultra Vires
• Trade Licensing
• Banking Regulation
• Delegated Legislation
• Judicial-review

Stanbic Bank (U) Ltd & 3 Ors v Attorney General (HCT-00-CC-MA 645 of 2011)

Stanbic Bank (U) Ltd & 3 Ors v Attorney General (HCT-00-CC-MA 645 of 2011) [2011] UGCommC 118 (20 December 2011)

Court

Commercial Court of Uganda

Case number

HCT-00-CC-MA 645 of 2011

The High Court quashed trade licence fee requirements imposed on banks and ATMs, holding the amendment was ultra vires because banks are separately licensed under the Financial Institutions Act.

• Judicial Review
• Ultra Vires
• Statutory Interpretation
• Trade Licensing
• Bank Regulation
• Judicial-review