Wakilii

Amer v Uganda Revenue Authority (Civil Appeal 4 of 2023)

High Court · [2024] UGCOMMC 242 · 2024 Appeal Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal from the Tax Appeals Tribunal ruling dismissing application to reinstate withdrawn TAT Application
Decision
Appeal dismissed with costs to the Respondent

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that a suit withdrawn under Order 25 of the Civil Procedure Rules cannot be reinstated. Once withdrawn, the suit ceases to exist and the plaintiff loses standing to apply for reinstatement. The Civil Procedure Rules confer no power on courts to reinstate withdrawn suits. The only remedy available is to file a fresh suit, subject to limitation. Appeal dismissed.

Outcome

Appeal dismissed with costs to the Respondent

Facts

On 25 January 2022, the Appellant purchased cosmetics worth UGX 287,623,000 in Kampala for transit to South Sudan. Uganda Revenue Authority impounded the vehicle transporting the goods and issued a seizure notice under sections 199 and 200 of the East African Community Customs Management Act 2004, alleging possession of prohibited and un-customed goods. The Appellant filed TAT Application No. 68 of 2022. During pendency, URA agreed to release the goods on condition that the Appellant withdraw the application. The Appellant withdrew by letter dated 29 April 2022. URA released only two boxes worth UGX 7,000,000 and refused to release the remainder. The Appellant filed TAT Application No. 157 of 2022 seeking reinstatement of the withdrawn application. The Tax Appeals Tribunal dismissed the application, holding that withdrawal discontinues a matter and leaves no matter to reinstate. The Appellant appealed to the High Court Commercial Division.

Issues

  1. Whether a suit that has been withdrawn can be reinstated by the court.

Orders

  • Appeal dismissed.
  • Costs awarded to the Respondent.

Rules and key headnotes

Civil Procedure — Withdrawal of Suit — Effect of Withdrawal
A withdrawal of a suit by its nature infers that the suit ceases to exist from the record and it will appear as though no matter had in the first place been commenced.
Civil Procedure — Withdrawal of Suit — Reinstatement
Order 25 of the Civil Procedure Rules does not provide for reinstatement of a suit that has been withdrawn. The only remedy available to a party who wishes to proceed with the claim after withdrawal is to file a fresh suit.
Civil Procedure — Withdrawal of Suit — Loss of Standing
Once a suit has been withdrawn, the plaintiff loses capacity as plaintiff and therefore lacks locus standi to make an application for reinstatement. The plaintiff cannot, after withdrawal resulting in loss of capacity, do an act which can be done only in that capacity.
Civil Procedure — Withdrawal of Suit — Court's Powers
Courts have no power under the Civil Procedure Rules to reinstate a matter that has been withdrawn. The right to revoke a withdrawal can only be conferred by the legislature expressly providing so in the rules, not by judicial discretion.
Tax Law — Tax Appeals Tribunal — Application of Civil Procedure Rules
Under section 22(4) of the Tax Appeal Tribunal Act, the Civil Procedure Rules apply to matters before the Tax Appeals Tribunal.

Legislation cited (4)

  • East African Community Customs Management Act 2004 s.199
  • East African Community Customs Management Act 2004 s.200
  • Tax Appeal Tribunal Act s.22(4)
  • Civil Procedure Rules Order 25

Cases cited (2)

  • Frost Mark EHF v Uganda Fish Packers Ltd (Civil Appeal No. 114 of 2011)
  • Priscilla Nyambura Njue Versus Geovhem Middle East Ltd & ano. HCC No. 415 of 2016

Full judgment

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The original judgment as reported. Read the original PDF before relying on any passage.

Amer v Uganda Revenue Authority (Civil Appeal 4 of 2023) [2024] UGCommC 242 (10 July 2024)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.