Olive Kigongo v Mosa Courts Apartments Ltd (Civil Appeal No 91 of 2016)
Observed later treatment
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Holding
The Court of Appeal held that where a court orders the purchase of an oppressed minority shareholder's shares, the shares must be valued at their true worth—an undiscounted share of the value of the company as a whole—not at their nominal or book value. The trial Judge erred in ordering purchase at the nominal value of UGX 1,000,000 per share. The appeal succeeded and the valuation issue was remitted to the High Court for expert determination. The cross-appeal, challenging the appellant's membership, the finding of unfair prejudice, and the failure to dismiss the petition, was dismissed on all three grounds, the returns of allotment confirming the appellant held 15 shares.
Outcome
Appeal allowed; valuation of shares remitted to the High Court for expert determination on an undiscounted basis; cross-appeal dismissed
Facts
Olive Kigongo, a minority shareholder holding 15 of 100 shares in Mosa Courts Apartments Ltd, petitioned the High Court alleging oppression by the majority shareholder, Hajji Moses Kigongo. She complained she had been removed from management, excluded from meetings, denied access to accounts and never paid dividends, and prayed for winding up of the company. The company opposed, contending she was never allotted or paid for shares. The company's annual return and return of allotment showed the appellant holding 15 fully paid-up shares and the majority shareholder 85. The trial Judge found the appellant was a member with locus standi, that the company's affairs were conducted unfairly prejudicially, and, declining winding up because the company remained solvent, ordered the respondent to purchase the appellant's 15 shares at UGX 1,000,000 per share (the nominal value in the memorandum) plus 15% of profits from 1 January 2011. The appellant appealed the valuation; the respondent cross-appealed on membership and prejudice.
Issues
- Whether the trial Judge erred in ordering that the appellant's minority shares be purchased at the nominal value of UGX 1,000,000 each rather than their market value.
- Whether the appellant was a member and shareholder of the respondent company with locus standi to petition.
- Whether the affairs of the company were conducted in a manner unfairly prejudicial to the appellant as a member.
Orders
- Ground one of the appeal allowed; order that shares be purchased at UGX 1,000,000 each set aside.
- An expert to be appointed by the Registrar of the High Court within one month to value the appellant's shares as at the time the prejudice began, using the undiscounted value of the company as a whole.
- The expert-determined share value to be the quantum for purchase of the appellant's 15 shares by the respondent as decreed by the High Court.
- Costs of the court-appointed expert to be borne by the respondent.
- No order as to interest on the value of the shares, in light of the High Court decree for 15% of profits.
- Interest to be paid on all monies due to the appellant at court rate from the date of the High Court judgment on 9th February 2016 until payment in full.
- Appeal succeeds with costs; cross-appeal dismissed with costs.
Rules and key headnotes
Legislation cited (11)
- Companies Act 2012 s.47
- Companies Act 2012 s.247
- Companies Act 2012 s.248
- Companies Act 2012 s.249
- Companies Act 2012 s.250
- Companies Act 2012 s.270
- Companies Act Cap 110 s.27(1)
- Companies Act Cap 110 s.222(f)
- Constitution of the Republic of Uganda 1995 art.26
- Constitution of the Republic of Uganda 1995 art.126(2)(c)
- Rules of the Court of Appeal r.30(1)
Cases cited (9)
- Profinance Trust SA v Gladstone [2001] EWCA Civ 1031
- Re Cumana [1986] BCLC 430
- O'Neill v Phillips [1999] 1 WLR 1092
- Re London, Hamburgh and Continental Exchange, Evans' Case (1867) LR 2 Ch App 427
- Mawogola Farmers and Growers Ltd (1971) EA 272
- Kenya Seed Company Ltd v Nathaniel Kipkorir Tum & Another HCCS No. 180 of 2010
- Bytrust Holding Ltd v IRC [1971] 1 WLR 1333
- Peters v Sunday Post Ltd [1958] 1 EA 424
- Kifamunte Henry v Uganda (Criminal Appeal No. 10 of 1997)
Cases citing this judgment (1)
How later Ugandan judgments in the Wakilii corpus have cited this case. Treatment labels come from Sequitur — Uganda’s citator — each backed by a verbatim span from the citing judgment, and are not an assertion that this case is, or is not, good law.
Full judgment
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