In the matter of an application for winding up the Uganda Communications Employees Contributory Pension Scheme by SDS Company Certified Public Accountants [2024] UGCOMMC 401
Observed later treatment
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Holding
The court granted a certificate of urgency for the hearing of a winding up petition during court vacation. The Applicant's appointment as interim administrator was due to expire on 22 July 2024 without possibility of renewal. The court held that if the certificate was not issued and the petition not determined before expiry of the appointment, the petition would be rendered nugatory as the Applicant would have no locus to petition for winding up. Outstanding asset liquidation issues would cause loss to scheme members without a substantive manager.
Outcome
Certificate of urgency issued to allow winding up petition to proceed during court vacation
Facts
SDS & Company, Certified Public Accountants, was appointed by Uganda Retirement Benefits Regulatory Authority as interim administrator of the Uganda Communications Employees Contributory Pension Scheme from 21 March 2023. The appointment was due to expire on 22 July 2024 without possibility of renewal. On 20 May 2024, the Auditor General issued a qualified opinion that the scheme was a non-going concern incapable of being revived. The Applicant paid accrued retirement benefits to members and issued a report dated 18 June 2024 rendering the scheme closed and recommending winding up. On 24 June 2024, the Applicant filed Winding Petition No. 25 of 2024 seeking orders to wind up the scheme and be nominated to realise and manage its assets. The petition was yet to be heard and the statutory time of the interim administrator was set to expire on 22 July 2024. Outstanding issues remained regarding assets yet to be liquidated for the benefit of members.
Issues
- Whether a certificate of urgency should be issued for the hearing of Winding Petition No. 25 of 2024 during court vacation.
- Whether the circumstances of the matter constitute urgency justifying departure from the restriction on civil proceedings during court vacation.
Orders
- Certificate of Urgency granted for Winding Petition No. 25 of 2024 to be heard during Court Vacation.
- Application partially granted.
- No order as to costs.
Rules and key headnotes
Legislation cited (4)
- Uganda Retirement Benefits Regulatory Authority (URBRA) Act 2011
- Civil Procedure Act s.98
- Judicature (Court Vacation) Rules SI 13-20 Rule 4
- Civil Procedure Rules SI 71-1 Order 52 Rules 1
Cases cited (1)
- Lakony Jamal v Gulu District Service Commission (Miscellaneous Application No. 0110 of 2018)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.