Finca (U) Ltd (MDI) v Uganda Revenue Authority (HCCS 220 of 2009)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The parties settled a tax assessment dispute after the defendant vacated UGX 81,343,505 of the disputed assessment, with UGX 219,000,000 having already been paid. The court ruled each party should bear its own costs, given the suit was settled and the original assessment could not be said to lack merit.
Outcome
Suit settled by agreement; costs order made with each party bearing own costs
Facts
The Uganda Revenue Authority assessed Finca (U) Ltd (MDI) to pay taxes totaling UGX 518,347,764. The plaintiff challenged the assessment as unlawful and filed suit. The plaintiff paid UGX 219,000,000 to the defendant during the course of proceedings. The parties subsequently reconciled the figures and agreed that the remaining assessment of UGX 81,343,505 in stamp duty should be vacated. The court entered judgment accordingly. The only remaining issue was the question of costs. The plaintiff's counsel failed to appear for the costs hearing despite prior notice. The court proceeded to determine costs in counsel's absence.
Issues
- Whether the plaintiff or defendant should bear the costs of the suit following settlement on the substantive issue.
Orders
- Each party shall bear its own costs of the suit.
Legislation cited (2)
- Civil Procedure Act s.27
- Civil Procedure Rules O.17 r.4
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.