Banyankole Kweterana Co-operative Union Ltd v Mastiko (Civil Appeal No. 23 of 1999)
Observed later treatment
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Holding
The Court of Appeal dismissed the appeal against a High Court award of gratuity of Shs. 38,400,000 arising from wrongful dismissal. On construction of the employment contract, gratuity under Clause 2(b) was payable for the full contract term where the employer terminated the contract without assigning a reason under Clause 11. The court held that an employee wrongfully dismissed recovers all damages legally flowing from the breach, including any gratuity promised and payable as part of the package, since he was denied the opportunity to earn it. The income tax argument was abandoned by the appellant and did not fall for decision. The award was affirmed with costs.
Outcome
Appeal dismissed; High Court award of gratuity of Shs. 38,400,000 affirmed
Facts
By a written employment contract (Ex P2), the appellant co-operative union engaged the respondent as General Manager on a four-year term with effect from 1 February 1995. On 24 November 1996, after one year and nine months, the appellant terminated the contract without assigning any reason, acting under Clause 11, which required payment of salary for the unexpired period plus a sum representing fair valuation of loss of contract. The respondent was not paid as stipulated and sued for breach of contract. The High Court awarded him Shs. 13,389,500 as salary for the unexpired period, Shs. 5,000,000 for loss of contract, and Shs. 38,400,000 as gratuity, plus costs and interest. The appeal concerned only the gratuity award. Clause 2(b) provided for gratuity at the end of the contract, computed on a per-year-of-service basis, subject to reductions only where the employment was terminated for cause under specified sub-clauses of Clause 7.
Issues
- Whether, on the proper construction of Clauses 2(b) and 11 of the contract, gratuity was payable for the full contract term where the contract was terminated without reason.
- Whether the trial judge erred in failing to account for income tax payable by the respondent on the awarded sums.
Orders
- The award of Shs. 38,400,000/= made by the trial judge in respect of the respondent's gratuity is affirmed.
- Appeal dismissed with costs.
Rules and key headnotes
Legislation cited (2)
- Income Tax Act No. 11 of 1997 s.20(1)(a)
- Income Tax Act No. 11 of 1997 s.20(1)(d)
Cases cited (2)
- Lake v Campbell (1862) 5 LT 582
- Southern Highlands Tobacco Union Limited v David McQueen (1960) EA 490
Cases citing this judgment (6)
How later Ugandan judgments in the Wakilii corpus have cited this case. Treatment labels come from Sequitur — Uganda’s citator — each backed by a verbatim span from the citing judgment, and are not an assertion that this case is, or is not, good law.
- Musoke Muhammadi v Charles Ggingo Mujje (Miscellaneous Application 4 of 2025)
- Nabisaalu & Another v Mutumba & Another (Taxation Appeal 56 of 2024)
- The Microfinance Support Centre v Kasese Hospital & Another (Miscellaneous Application 7 of 2024)
- Misagga & Another v Nsubuga (Taxation Appeal 3 of 2022)
- Rock Petroleum (U) Limited v Uganda Revenue Authority (Civil Appeal 4 of 2017)
- Western Highland Creameries & Anor v Stanbic Bank Uganda Ltd (Taxation Appeal No. Reference 10 of 2013) applied
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.