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NIC General Insurance Company Limited v Uganda Revenue Authority (Miscellaneous Application No. 1513 of 2025)

High Court · [2025] UGCOMMC 314 · 2025 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for interim stay of execution pending determination of main stay application, arising from appeal against Tax Appeals Tribunal ruling
Decision
Interim stay granted pending hearing of main stay application on 16 September 2025

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The High Court granted an interim stay of execution of a Tax Appeals Tribunal ruling that upheld URA's stamp duty assessment of UGX 1,313,855,809. The court found that the applicant satisfied the three requirements for interim stay: filing of notice of appeal, filing of substantive stay application, and presence of serious threat to execution evidenced by URA's final demand dated 1 July 2025. The stay operates until determination of the main stay application.

Outcome

Interim stay granted pending hearing of main stay application on 16 September 2025

Facts

NIC General Insurance Company Limited filed Application No. 96 of 2023 in the Tax Appeals Tribunal challenging URA's stamp duty assessment of UGX 1,313,855,809 for the period July 2014 to December 2015. On 12 June 2025, the Tribunal ruled in favour of URA and upheld the assessment. The applicant filed Civil Appeal No. 77 of 2025 in the High Court challenging the Tribunal's determination. The applicant also filed Miscellaneous Application No. 1512 of 2025 seeking stay of execution of the Tribunal's orders. URA issued a final demand dated 1 July 2025 seeking to enforce the Tribunal's orders. The applicant then filed this application (Miscellaneous Application No. 1513 of 2025) seeking interim stay of execution pending determination of the main stay application. The respondent did not file an affidavit in reply despite court directions.

Issues

  1. Whether there are sufficient grounds for grant of orders for interim stay of execution pending determination of main stay application.

Orders

  • Application allowed.
  • Execution and enforcement of the Ruling and Orders of the Tax Appeals Tribunal in Application No. 96 of 2023 stayed until determination and disposal of Miscellaneous Application No. 1512 of 2025.
  • Main stay application to be heard on 16 September 2025 at 11am.
  • Costs of this application to be in the cause.

Rules and key headnotes

Tax Law — Appeals — Stay of Execution — Interim Stay Pending Main Stay Application
Under section 31(1) of the Tax Appeals Tribunal Act Cap. 341, a reviewing body (including the High Court) has discretion to grant an interim stay of execution of a taxation decision pending determination of a substantive stay application where the applicant demonstrates: (1) filing of notice of appeal; (2) filing of substantive application for stay of execution; and (3) presence of serious threat to execution before hearing of the main stay application.
Civil Procedure — Stay of Execution — Nature of Interim Stay
An interim stay of execution is in the nature of first aid treatment pending substantive treatment, granted to preserve the status quo until the court can hear and determine the main stay application on its merits.
Tax Law — Revenue Collection — Threat of Execution — Final Demand as Evidence
A final demand issued by Uganda Revenue Authority seeking to enforce a taxation decision that is the subject of a pending appeal constitutes sufficient evidence of a serious and imminent threat to execution for purposes of granting interim stay.

Legislation cited (5)

Cases cited (1)

  • Uganda Revenue Authority v Kikanshemeza Christine (Civil Application No. 0121 of 2015)

Full judgment

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

NIC General Insurance Company Limited v Uganda Revenue Authority (Miscellaneous Application No. 1513 of 2025) [2025] UGCommC 314 (4 September 2025)
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.