Wakilii

Lionking Internation Ltd v URA (HCT-00-CC-OS-0004 OF 2009) (HCT-00-CC-OS 4 of 2009)

High Court · [2009] UGCOMMC 29 · 2009 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for judicial review by originating summons seeking declarations and an order of certiorari
Decision
Application struck out and dismissed for procedural defects and being time-barred

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that the application for judicial review was fatally defective. First, it was brought by originating summons when the Judicature (Judicial Review) Rules 2009 required applications to be by notice of motion. Second, the application was filed after the three-month limitation period from the date the grounds arose, with no good reason shown for extension. The application was struck out and dismissed with costs without consideration of the merits.

Outcome

Application struck out and dismissed for procedural defects and being time-barred

Facts

The applicant, Lionking International (U) Ltd, sought judicial review of a ruling delivered by the Tax Appeals Tribunal on 2 December 2008. The application was filed on 26 March 2009 by originating summons under Order 46A Rule 6(2) of the Civil Procedure Rules, seeking various declarations and an order of certiorari. The respondent, Uganda Revenue Authority, raised preliminary objections relating to service of the statement and procedural compliance. By the time the application was filed, the Civil Procedure Rules governing judicial review had been revoked by the Judicature (Judicial Review) (Revocation) Rules 2009, published on 5 March 2009, and replaced by the Judicature (Judicial Review) Rules 2009.

Issues

  1. Whether the application was brought by the correct procedure under the applicable judicial review rules.
  2. Whether the application was filed within the three-month limitation period prescribed by the Judicature (Judicial Review) Rules 2009.

Orders

  • Application struck out and dismissed.
  • Costs awarded to the respondent.

Rules and key headnotes

Judicial Review — Procedure — Mode of Application — Notice of Motion Required
An application for judicial review under the Judicature (Judicial Review) Rules 2009 must be brought by notice of motion and not by originating summons; failure to comply with the prescribed procedure renders the application defective and liable to be struck out.
Judicial Review — Limitation — Three-Month Period — Strict Compliance
The three-month limitation period prescribed by Rule 5 of the Judicature (Judicial Review) Rules 2009 is a matter of substantive law and must be strictly complied with; an application filed after expiry of the limitation period without good reason for extension will be rejected.
Civil Procedure — Limitation — Statutory Time Limits — Substantive Law
Time limits set by statutes are matters of substantive law and not mere technicalities and must be strictly complied with; if an action is time-barred, that is the end of the matter.

Legislation cited (7)

Cases cited (5)

  • Salume Namukasa v Yozefu Bulya (1966) EA 433
  • Kibuuka Musoke AS v Tour Travel Centre Ltd (HCT-00-CC-MA-308-2008)
  • Uganda Revenue Authority v Uganda Consolidated Properties Ltd (1997-2001) UCL 149
  • Francis Nansio Michael v Nuwa Walakira (1993) VI KLA 14
  • Iga v Makerere University (1972) EA 65

Full judgment

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

Lionking Internation Ltd v URA (HCT-00-CC-OS-0004 OF 2009) (HCT-00-CC-OS 4 of 2009) [2009] UGCommC 29 (20 September 2009)
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.