Atubua v Attorney General (Constitutional Petition 2 of 2020)
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Holding
The petitioner, a foreign-qualified accountant, challenged section 5(3)(b) of the Accountants Act 2013 as discriminatory against accountants with foreign qualifications, contrary to Article 21. The Court held that the petition was couched in generalities and devoid of essential facts showing how the provisions had been applied discriminatorily, so it disclosed no genuine question for constitutional interpretation under Article 137. Mere allegation of a rights violation does not confer jurisdiction; where redress for rights enforcement is sought, the appropriate course is a regular suit in the trial court, with a reference to the Constitutional Court only if a constitutional question later arises. The petition was dismissed.
Facts
The petitioner is an accountant who obtained his qualifications abroad (in Singapore) and holds a foreign accountancy qualification. He disputed the requirement of the Institute of Certified Public Accountants of Uganda that he first pass qualifying examinations set by the Institute's examinations board and complete prescribed practical training before becoming a member. He challenged the constitutionality of section 5(3)(b) of the Accountants Act 2013, contending that it denies membership or direct membership to accountants who studied in foreign countries or hold foreign qualifications, and that this amounts to discrimination contrary to Article 21 of the Constitution. The petitioner did not attach documents evidencing his qualification or any correspondence with the Institute showing he had been refused enrolment, and the petition did not establish where he was enrolled.
Issues
- Whether the petition raises any issues for constitutional interpretation.
- Whether section 5(3) of the Accountants Act 2013 is inconsistent with Article 21(1) of the Constitution.
Orders
- The petition is dismissed.
- Each party to bear their own costs as the petitioner is self-represented.
Key headnotes
Legislation cited (9)
- Constitution of Uganda 1995 art.137(1)
- Constitution of Uganda 1995 art.137(3)
- Constitution of Uganda 1995 art.137(4)
- Constitution of Uganda 1995 art.21(1)
- Constitution of Uganda 1995 art.126
- Constitution of Uganda 1995 art.50
- Accountants Act 2013 s.5(2)
- Accountants Act 2013 s.5(3)(b)
- Constitutional Court (Petitions and References) Rules 2005
Cases cited (8)
- Baku Raphael Obudra and Obiga Kania v Attorney General (Constitutional Appeal No. 1 of 2003)
- Ismail Serugo v Kampala City Council & Attorney General (Constitutional Appeal No. 2 of 1998)
- Wycliffe Kiggundu v Attorney General (Civil Appeal No. 27 of 1993)
- Davis Wesley Tusingwire v Attorney General (Constitutional Petition No. 2 of 2013)
- Paul Semogerere v Attorney General (Constitutional Appeal No. 1 of 2002)
- Attorney General v Susan Kigula and Others (Constitutional Appeal No. 3 of 2006)
- Salvatori Abuki v Attorney General (Constitutional Petition No. 2 of 1997)
- Mbabali Jude v Edward Kiwanuka Ssekandi (Constitutional Petition No. 28 of 2012)