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29 May 2020

Civil Procedure [2020] UGHCCD 116

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)

Court: HC: Civil Division (Uganda)
Case number: CIVIL SUIT NO. 4 OF 2010
Judge: Musa Ssekaana, J

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

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25 Jan 2016

Land And Property [2016] UGCA 96

Uganda Post Ltd T/A Posta Uganda v Anne Magezi

Uganda Post Ltd T/A Posta Uganda v Anne Magezi (Civil Application 172 of 2012) [2016] UGCA 96 (25 January 2016)

Court: Court of Appeal of Uganda
Case number: Civil Application 172 of 2012
Judge: Nshimye, JA, Mwangusya, JA, Kakuru, JA

The Court of Appeal held that the appellant, as a corporate landlord, lawfully exercised its right to distress for rent through its authorized officer, Ms. Matende, in accordance with the tenancy agreement and the Distress for Rent (Bailiffs) Act. The court found that the trial Judge erred in concluding that the distress was unlawful due to the absence of a court order, as the law permits a landlord to distress for rent in person or through authorized agents. The respondent's property was not privileged from distress under Ugandan law, and the claim that 'tools of trade' were exempt was unsup…