Wakilii

Commissioner Customs Uganda Revenue Authority v Caroline Kahamutima (Miscellaneous Application No. 271 of 2018)

High Court · [2018] UGHCCD 299 · 2018 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for leave to appeal out of time against Chief Magistrates Court judgment, arising from Civil Appeal No. 13 of 2015
Decision
Application dismissed with costs to the respondent

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The High Court dismissed an application by Uganda Revenue Authority for leave to appeal out of time. The applicant received the record of proceedings in August 2016 but delayed over two years before seeking extension, claiming mistaken belief that the court should provide the record. The court held that no sufficient cause was shown, that taking a wrong decision does not constitute sufficient cause, and that a supplementary affidavit filed without leave cannot be relied upon.

Outcome

Application dismissed with costs to the respondent

Facts

The Commissioner Customs, Uganda Revenue Authority sought leave to appeal out of time against a Chief Magistrates Court judgment delivered on 25 January 2016. The applicant filed a notice of appeal and request for proceedings on 28 January 2016, but these documents did not constitute a proper memorandum of appeal. The respondent obtained the record of proceedings and served it on the applicant on 25 August 2016. Despite receiving the record, the applicant did not file a memorandum of appeal. On 4 August 2017, the respondent wrote to the applicant noting that no appeal had been filed. The applicant only made this application on 13 February 2018, approximately two years after the judgment, claiming they believed the record should be provided by the court rather than counsel. A supplementary affidavit was filed on 18 July 2018 without seeking leave, stating that the lawyer with personal conduct of the matter had left URA Legal Services.

Issues

  1. Whether the applicant has shown sufficient cause for extension of time to file an appeal out of time.
  2. Whether a supplementary affidavit filed without leave of court should be admitted.
  3. Whether the applicant's delay of over two years in filing a memorandum of appeal can be excused.

Orders

  • Supplementary affidavit filed without leave of court struck off.
  • Application for extension of time dismissed.
  • Costs awarded to the respondent.

Rules and key headnotes

Appeals — Extension of Time — Sufficient Cause — Wrong Decision Distinguished from Inability
Time can only be extended for filing an appeal if sufficient cause is shown. Sufficient cause must relate to inability or failure to take the necessary step within the prescribed time, not to taking a wrong decision. Where an applicant makes a wrong strategic decision, this does not constitute sufficient cause for extension of time.
Affidavits — Supplementary Affidavit — Requirement for Leave of Court
A supplementary affidavit that introduces different grounds and is filed without leave of court must be struck off. The law does not provide for supplementary affidavits absent an exercise of the court's discretion to grant leave.
Appeals — Initiation — Memorandum of Appeal Required
An appeal to the High Court must be preferred in the form of a memorandum signed by the appellant or advocate and presented to the court. Filing a letter requesting proceedings and a notice of appeal does not initiate an appeal and is not the procedure envisaged under the appeal process.

Legislation cited (4)

Cases cited (3)

  • Tight Security Ltd v Chartis Uganda Insurance Co Ltd (HCMA No. 8 of 2014)
  • Hadondi Daniel v Yolam Egondi (Court of Appeal Civil Appeal No. 67 of 2003)
  • Capt Phillip Ongom v Catherine Nyero Owota (SCCA No. 14 of 2001)

Full judgment

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

Commissioner Customs Uganda Revenue Authority v Caroline Kahamutima (Miscellaneous Application No. 271 of 2018) [2018] UGHCCD 299 (17 August 2018)
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.