The Tribunal held that Kansai Plascon did not make a valid voluntary disclosure under section 66 of the Tax Procedure Code Act, so penalties and interest already collected were not refundable.
The Supreme Court held that the application for review was filed after an unreasonable delay of one year and eleven months, which compounded the five-year period between filing suit and delivery of judgment without mention of the impugned letter. The letter dated 14th July 1998 was found suspect by both the trial Judge and the Court of Appeal due to lack of credible evidence regarding its source, absence of prior mention, and inconsistency with the bank's position. The appellant failed to demonstrate that the letter constituted new and important evidence not within his knowledge at the time o…
Kisuule v Greenland Bank Ltd (Civil Appeal No. 13 of 2009) [2010] UGCC 11 (11 February 2010)
Court
Constitutional Court of Uganda
Case number
Civil Appeal No. 13 of 2009
Judge
Mukasa-Kikonyogo, DCJ, Mpagi-Bahigeine, JA, Kavuma, JA
The appeal against refusal to review a loan judgment was dismissed. The court held the alleged 1998 letter was not proved as new evidence and did not justify review.
