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HomeCase law › Binega v Attorney General & Anor. (Constitutional Petition No. 1 of 2016)

Binega v Attorney General & Anor. (Constitutional Petition No. 1 of 2016)

Citation: [2019] UGCC 7 Court: Constitutional Court Decided: 8 July 2019 Jurisdiction: Uganda
Treatment recorded in citing cases distinguished in 1 Derived from citing cases in the Wakilii corpus — not an assertion that this case is good law.

Legal issues

Constitutional LawTax LawEmployment & LabourStatutory Interpretation

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Held that "pension" in Article 254(2) of the Constitution does not include gratuity, so taxing gratuity under section 19(1)(a) of the Income Tax Act is constitutional.

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Source: this page presents Wakilii's issue analysis and metadata for a publicly reported Ugandan judgment. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.