ATC Uganda Limited v Kampala Capital City Authority (MISCELLANEOUS APPLICATION NO.480 OF 2018)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that the applicant established a prima facie case raising a serious question as to the lawfulness of property rates levied on telecommunication masts under the Local Governments (Rating) Act 2005. The court found that attachment of the masts would cause irreparable injury affecting national security, business transactions, and telecommunications services that could not be adequately compensated by damages. The balance of convenience favoured the applicant. Temporary injunction granted restraining KCCA from attaching the applicant's masts pending final determination of the main suit.
Outcome
Temporary injunction granted pending final determination of Civil Suit No. 323 of 2018
Facts
The applicant, ATC Uganda Limited, is a sub-lessee of numerous properties in Kampala on which it maintains telecommunications masts and towers. KCCA imposed property rates totalling UGX 292,630,090 on fourteen of the applicant's masts dating back to 2005, including penalties and interest. KCCA attached two masts at Nsambya Hospital and Sir Apollo Kaggwa to enforce collection. KCCA released the attachment on condition that the applicant pay by 26 August 2018, threatening to attach more masts if payment were not made. The applicant filed Civil Suit No. 323 of 2018 challenging the legality of the rates assessment and brought this application for a temporary injunction to restrain further attachments pending final determination. The central dispute concerns whether telecommunications masts constitute rateable property under the Local Governments (Rating) Act 2005.
Issues
- Whether the applicant satisfied the conditions for the grant of a temporary injunction.
- Whether the applicant demonstrated a prima facie case with a probability of success.
- Whether the applicant would suffer irreparable injury if the injunction were not granted.
- Where the balance of convenience lay between the parties.
Orders
- Temporary injunction granted restraining the respondent, its agents, servants, assignees, employees and anyone acting under the respondent's authority from attaching and detaining the applicant's telecom masts sites and obstructing the applicant's right of access and/or possession of the sub-lease premises until final determination of the main suit.
- Costs of the application awarded to the applicant.
Rules and key headnotes
Legislation cited (6)
- Judicature Act Cap. 13 s.37
- Civil Procedure Act s.64(c)
- Civil Procedure Rules O.41 r.1
- Civil Procedure Rules O.41 r.9
- Local Governments (Rating) Act 2005
- Physical Planning Act
Cases cited (6)
- American Cyanamid Co. v Ethicon Ltd [1975] AC 396
- Victor Construction Works Ltd v Uganda National Roads Authority (HMA No. 601 of 2010)
- Giella v Cassman Brown & Co. [1973] EA 358
- Commodity Trading Industries v Uganda Maize Trading Industries [2001-2005] HCB 119
- J.K. Sentongo v Shell (U) Ltd [1995] III KLR 1
- Kiyimba Kaggwa v Haji A.N. Katende [1985] HCB 43
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.