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Kyotera Victoria Fishnets Ltd v The Commissioner General, Uganda Revenue Authority (Civil Suit None of 2014)

High Court · [2018] UGCOMMC 12 · 2018 Judgment for Plaintiff AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
First instance civil suit for breach of consent decree arising from previous settlement of unlawful seizure claim
Decision
Judgment entered in favour of the Plaintiff with orders for return of goods or payment of value, interest, general damages, and costs

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court held that Uganda Revenue Authority breached a consent decree by failing to release all seized goods to the plaintiff after payment of assessed taxes. The plaintiff established through release orders and reconciliation that 1,193 boxes of fishing twine and 181 bales of fishnets were not returned. The evidential burden shifted to the defendants to rebut this presumption, which they failed to do. The court ordered release of the remaining goods or payment of their value plus interest at 18% from the consent judgment date, and awarded general damages of UGX 20 million for economic loss caused by retention of trade goods.

Outcome

Judgment entered in favour of the Plaintiff with orders for return of goods or payment of value, interest, general damages, and costs

Facts

On 3 May 2012, URA seized a container belonging to the plaintiff containing fishing equipment. On 9 May 2012, URA searched the plaintiff's warehouse at Nakawa and subsequently sealed it. On 6 July 2012, URA re-entered the warehouse in the plaintiff's absence and seized all goods including 6,900 boxes of fishing twines and fishnets. The plaintiff sued for unlawful seizure in Civil Suit 312 of 2012. On 12 March 2013, the parties reached a consent settlement requiring the plaintiff to pay UGX 20,335,118 in taxes and penalties, after which URA would release all seized goods. The plaintiff paid the full amount but alleged not all goods were returned. The plaintiff claimed 1,193 boxes of twine and 181 bales of fishnets remained unreleased. URA's witness admitted some packages burst open during storage and that supervision during release was inadequate due to understaffing, but denied retention of goods.

Issues

  1. Whether all the goods intercepted and seized by the Defendants were released to the Plaintiff.
  2. If not, what is the value of the goods not released to the Plaintiff?
  3. What remedies are available to the Plaintiff?

Orders

  • The Defendants release the remaining goods namely 181 bales of Fishnet bales and 1,624 cartons of Twines or their value.
  • Interest on the value of goods at 18% per annum from 16 July 2013 till payment in full.
  • UGX 20,000,000 as General damages.
  • Interest on general damages at 6% per annum from date of judgment till payment in full.
  • Costs of the suit awarded to the Plaintiff.

Rules and key headnotes

Contract Law — Consent Decrees — Breach — Burden of Proof
Where a plaintiff adduces evidence sufficient to raise a presumption that a consent decree has been breached, supported by documents created by the defendant, the evidential burden shifts to the defendant to rebut that presumption with supporting documents.
Evidence — Burden of Proof — Presumptions — Rebuttal
The burden of proof lies on the person who asserts the truth of an issue in dispute. Where that person adduces evidence sufficient to raise a presumption that what is asserted is true, the burden shifts and unless the other party adduces evidence to rebut the presumption, it will be presumed to be true.
Damages & Quantum — Interest — Basis for Award — Defendant's Use of Money
The basis for awarding interest on damages is that the defendant has kept the plaintiff out of his money and has had use of it himself, and ought therefore to compensate the plaintiff accordingly.
Contract Law — Remedies for Breach — Damages — Compensatory Principle
The ordinary remedy for breach of contract is damages intended to put the plaintiff in the same or as near the same financial position as he would have been had the defendant carried out her side of the bargain.
Damages & Quantum — General Damages — Assessment — Guiding Factors
General damages are guided mainly by the value of the subject matter, the economic inconvenience that a party may have been put through, and the nature and extent of the breach. General damages need not be specifically pleaded, particularised or proved because the law presumes them to be the direct natural or probable consequences of the act or omission complained of.
Damages & Quantum — Exemplary Damages — Conditions for Award
Exemplary damages may be awarded where there has been oppressive, arbitrary, or unconstitutional behaviour; where the defendant's conduct was calculated to make a profit which may well exceed compensation payable to the plaintiff; or where some law for the time being in force authorises the award. In the absence of established acts of impunity or oppression, exemplary damages will be denied.

Cases cited (5)

  • Harbutt's Plasticine Ltd v Wayne Tank & Pump Co Ltd [1970] QB 447
  • JK Peter v Spear Motors Ltd (Supreme Court Civil Appeal No. 4 of 1991)
  • Katakanya & Others v Raphael Bikongoro (High Court Civil Appeal No. 12 of 2010)
  • Southern Engineering Company v Mutia [1985] KLR 730
  • Rookes v Barnard [1964] ALLER 367

Full judgment

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

Kyotera Victoria Fishnets Ltd v The Commissioner General, Uganda Revenue Authority (Civil Suit None of 2014) [2018] UGCommC 12 (15 May 2018)
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.