Wakilii

Jolly Busingye & 2 Ors v Uganda Revenue Authority (Labour Dispute Claim 8 of 2018)

Industrial Court · [2022] UGIC 65 · 2022 Claim Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Labour dispute claim arising from Civil Suit No. 71 of 2012 for unfair dismissal from employment
Decision
Claimants' dismissal declared unfair and wrongful; monetary awards granted for notice pay, unpaid salary, salary entitlements to end of employment, service awards, general damages, and interest

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Industrial Court held that the claimants' dismissal was wrongful and unlawful. The respondent failed to prove on a balance of probability that the claimants fraudulently validated consignments or tampered with the Asycuda++ system. Evidence showed the consignments likely never reached the respective Inland Customs Depots for validation, and key witnesses who could have implicated the claimants were not called. The court awarded three months' salary in lieu of notice, unpaid half-salary during suspension, salary entitlements up to end of employment as per the employer's HR Manual, service awards, general damages, and interest.

Outcome

Claimants' dismissal declared unfair and wrongful; monetary awards granted for notice pay, unpaid salary, salary entitlements to end of employment, service awards, general damages, and interest

Facts

The claimants were customs officers employed by Uganda Revenue Authority in the Customs department. They were accused of fraudulent validation of consignments and tampering with the Asycuda++ system. They were sent on annual leave pending investigations. A Management Disciplinary Committee found them culpable and recommended dismissal. The claimants denied validating the consignments in question, asserting the consignments never reached their respective Inland Customs Depots. The 1st and 3rd claimants were stationed at Spedag and Transami ICDs respectively. The 2nd claimant was a barrier officer at Jinja ICD whose role was to receive trucks and transit documents and pass them to her supervisor for validation. The respondent alleged the claimants colluded with IT staff to delete entries after fraudulent validation, enabling drivers to divert goods without paying taxes.

Issues

  1. Whether the claimants were unfairly, wrongfully and unlawfully dismissed from employment.
  2. Whether the claimants are entitled to the remedies sought.

Orders

  • It is declared that the claimants were unfairly and wrongfully dismissed.
  • Each claimant shall be paid 3 months' salary in lieu of notice subject to necessary taxation.
  • The claimants shall be paid their half salary during suspension period with necessary tax deductions.
  • The 1st claimant shall be paid UGX 258,057,492 as salary entitlement up to end of employment, subject to tax deductions.
  • The 2nd claimant shall be paid UGX 51,952,572 as salary entitlement up to end of employment, subject to tax deductions.
  • The 3rd claimant shall be paid UGX 428,148,000 as salary entitlement up to end of employment, subject to tax deductions.
  • The 1st claimant shall be paid UGX 19,995,439 as service award, subject to lawful tax.
  • The 2nd claimant shall be paid UGX 19,995,439 as service award, subject to lawful tax.
  • The 3rd claimant shall be paid UGX 14,590,588 as service award, subject to lawful tax.
  • Each claimant is awarded UGX 5,000,000 as general damages.
  • Interest at 15% per annum is granted on all sums from the date of this Award until payment in full.
  • No order as to costs.

Rules and key headnotes

Employment & Labour — Unfair Dismissal — Burden of Proof — Standard of Proof in Disciplinary Proceedings
In disciplinary proceedings, although procedures and standards of hearing before disciplinary committees are lower than in ordinary courts, the committees are required to gauge and find that there was a probability that the employee committed the alleged offence. The employer bears the onus to prove on a balance of probability that the employee committed the misconduct alleged.
Employment & Labour — Dismissal — Wrongful Dismissal — Termination Based on Insufficient Evidence
Where an employer dismisses employees for alleged fraudulent conduct but fails to adduce evidence connecting each employee to the specific acts alleged, and where the evidence shows it was more probable that other employees were responsible, the dismissal is wrongful and unlawful.
Employment & Labour — Remedies — Salary Entitlement to End of Employment — Contractual Provision
Where an employer's Human Resource Manual provides for payment of salary earned plus all entitlements up to the end of employment upon termination, the employer cannot be allowed to deny its own HR Manual. An employee wrongfully dismissed is entitled to salary up to the date they would have retired or the contract would have ended by effluxion of time.
Employment & Labour — Notice — Payment in Lieu of Notice — Long-Serving Employees
Under Section 58(3)(d) of the Employment Act, an employee who has worked for at least 10 years is entitled to three months' notice or payment in lieu thereof upon termination of employment.
Evidence — Witnesses — Failure to Call Material Witnesses — Adverse Inference
Where key witnesses who could provide direct evidence of an employee's alleged misconduct are not called by the employer, and the employee's role was subordinate or dependent on those witnesses' actions, it is not fair to find the employee culpable in the absence of such evidence.

Legislation cited (1)

Cases cited (1)

  • Rebecca Nassuna v Equity Bank (Labour Dispute Claim No. 6 of 2014)

Full judgment

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

Jolly_Busingye_&_2_Ors_v_Uganda_Revenue_Authority_(Labour_Dispute_Claim_8_of_2018)_[2022]_UGIC_65_(24_February_2022)
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.