Wakilii

Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another (Civil Application 29 of 1994)

High Court · [1994] UGHC 65 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Ex parte chamber summons application for leave to apply for judicial review seeking orders of certiorari and prohibition
Decision
Leave granted with interim injunction restraining disposal of goods pending substantive hearing

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that prima facie grounds existed for granting leave to apply for judicial review. Leave granted to seek certiorari requiring production of documents relating to the withholding of the applicant's goods and prohibition restraining sale of those goods to recover taxes allegedly owed by a third party. Interim order granted restraining disposal of goods pending the substantive application.

Outcome

Leave granted with interim injunction restraining disposal of goods pending substantive hearing

Facts

In early January 1994, the Uganda Revenue Authority held goods imported by the applicant, Diplomatic Duty Free Services Limited. The respondents sought to sell the applicant's goods to recover taxes allegedly owed by a third party, M/S Kasaasi Coffee Growers and Processors Ltd. The applicant filed an ex parte chamber summons seeking leave to apply for judicial review, specifically orders of certiorari to require production of all documents and proceedings leading to the decision to withhold the goods, and prohibition to prevent their sale. The application was supported by an affirmation from Nasser Ntege Ssebagala and annexed correspondence and corporate documents.

Issues

  1. Whether the applicant has established prima facie grounds for leave to apply for judicial review
  2. Whether leave should be granted to seek orders of certiorari and prohibition against the respondents

Orders

  • Leave granted to the applicant to apply for orders of certiorari and prohibition.
  • The respondent to be served with Notice of Motion of the application for the orders sought.
  • No sale or disposal of the goods withheld by the Respondents or their servants until disposal of the main application or until further orders of this court.
  • Costs of this application in the cause.

Rules and key headnotes

Judicial Review — Leave Applications — Prima Facie Case
On an ex parte application for leave to apply for judicial review, the court must be satisfied that prima facie grounds exist for granting leave before proceeding to substantive hearing.
Judicial Review — Interim Relief — Protection of Subject Matter
Where leave is granted for judicial review and there is risk that the subject matter may be disposed of before substantive hearing, the court may grant interim orders restraining disposal pending determination of the application.

Legislation cited (3)

  • Judicature Act 1967 s.36
  • Law Reform (Miscellaneous Provisions) (Rules of Court) Rules (S.I. 77-1) Rule 3
  • Law Reform (Miscellaneous Provisions) (Rules of Court) Rules (S.I. 77-1) Rule 5

Full judgment

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Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another (Civil Application 29 of 1994) [1994] UGHC 65 (
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.