Wakilii

Aponye House Limited v Uganda Revenue Authority (Application 10 of 2023)

Tribunal · [2023] UGPPDPAAT 12 · 2023 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application to review decision of Uganda Revenue Authority refusing to accept bid submission
Decision
Application struck out as time-barred

Observed later treatment

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Holding

The Tribunal held that the application was time-barred and incompetent. The Accounting Officer's decision was communicated to the applicant by email on 20 April 2023. Under sections 89(8) and 91(2) of the Public Procurement and Disposal of Public Assets Act 2003, the applicant had ten working days from receipt to file an application with the Tribunal. The deadline was 5 May 2023, but the application was filed on 9 May 2023. Time limits in procurement statutes are mandatory and substantive law, not mere technicalities. The Tribunal has no power to extend time. The application was struck out.

Outcome

Application struck out as time-barred

Facts

On 6 February 2023, Uganda Revenue Authority initiated a restricted domestic bidding procurement for additional parking slots for Kampala Metro Office. Four providers were shortlisted and sent invitations to bid on 22 March 2023. A pre-bid meeting was held on 30 March 2023. The bid deadline was 6 April 2023. Only one bid, from Meera Investments Limited, was received by the deadline. Aponye House Limited filed a written complaint with the Accounting Officer on 13 April 2023, challenging the refusal to accept its late bid submission. The Accounting Officer dismissed the complaint by letter dated 20 April 2023, sent by email to the applicant's email address on the same date at 9:18pm. Aponye House Limited filed an application with the Tribunal on 9 May 2023, seeking review of the Accounting Officer's decision.

Issues

  1. Whether there is a competent application before the Tribunal?
  2. Whether the application was filed within the statutory time limits prescribed by the Public Procurement and Disposal of Public Assets Act 2003?

Orders

  • Application struck out.
  • Suspension order dated 9 May 2023 vacated.
  • Respondent may continue with the procurement.
  • Each party to bear its own costs.

Rules and key headnotes

Administrative Law — Public Procurement — Statutory Time Limits — Mandatory Compliance
Time limits set by the Public Procurement and Disposal of Public Assets Act 2003 are matters of substantive law, not mere technicalities, and must be strictly complied with. The Tribunal has no power to extend or enlarge time once the statutory period has expired.
Administrative Law — Public Procurement — Communication of Decisions — Electronic Communication
Where an administrative review decision is sent by email to the correct email address of the applicant, communication is effective from the date and time the email is dispatched, even if a copy is also sent to an incorrect email address. The burden of proving authenticity of electronic records lies on the party seeking to introduce them.
Administrative Law — Tribunal Jurisdiction — Competence of Application — Time Bar
A tribunal must inquire into the existence of facts to determine whether it has jurisdiction before proceeding to the merits. Where an application is filed outside the statutory time limit, the tribunal's jurisdiction is extinguished and the application is incompetent.

Legislation cited (5)

Cases cited (8)

  • Yaya Farajallah v Obur Ronald & Others (HCCA No. 0081 of 2018)
  • Uganda Revenue Authority v UCDA (Civil Appeal No. 31 of 2000)
  • World Standardization Certification & Testing Group (Shenzen) Co. Ltd v Uganda National Bureau of Standards (Application No. 46 of 2022)
  • Fara Gostar Bistoon v Uganda Electricity Transmission Company Limited (Application No. 2 of 2023)
  • Kafophan and SIAAP Consortium v Ministry of Agriculture Animal Industry and Fisheries & Youth Alive Uganda (Application No. 31 of 2022)
  • Kasokoso Services Ltd v Jinja School of Nursing and Midwifery (Application No. 13 of 2021)
  • Samanga Elcomplus JV v Uganda Electricity Distribution Company Limited (Application No. 17 of 2021)
  • Maxol Uganda Limited v Uganda Electricity Generation Company Limited (Application No. 3 of 2023)

Full judgment

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

Aponye House Limited v Uganda Revenue Authority (Application 10 of 2023) 2023 UGPPDPAAT 12 (30 May 2023)
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.