Joseph Okuja v Uganda Revenue Authority (Civil Appeal No. 100 of 2025)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The High Court dismissed the appeal as overtaken by events. The court noted that a stay of execution had been granted in the underlying matter (Civil Appeal 57 of 2023) by ruling delivered on 13 September 2025, which put to rest all orders sought in the present appeal. Costs were awarded to the respondent.
Outcome
Appeal dismissed as overtaken by events following grant of stay of execution in underlying matter
Facts
The appellant sought to set aside the Deputy Registrar's ruling in Miscellaneous Application No. 645 of 2025 and to obtain a Garnishee Order Nisi against the respondent's accounts for taxed costs of UGX 39,180,000 arising from Civil Appeal 57 of 2023. The respondent had filed MA 2782/2023 seeking stay of execution in Civil Appeal 57 of 2023. On 13 September 2025, the court granted the stay application. At the hearing on 17 September 2025, appellant's counsel sought an adjournment due to the Uganda Law Society Annual General Meeting. The respondent submitted that the appeal was overtaken by events given the stay ruling.
Issues
- Whether the ruling and orders of the Deputy Registrar in Miscellaneous Application No. 645 of 2025 should be set aside.
- Whether a Garnishee Order Nisi should be issued against the respondent's accounts for taxed costs of UGX 39,180,000.
Orders
- Appeal dismissed as overtaken by events.
- Costs awarded to the respondent.
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.