Pharmaceutical Society of Uganda v Attorney General (MISCELLANEOUS APPLICATION NO. 260 OF 2019)
Observed later treatment
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Holding
The High Court held that items 30 and 35 of the Trade (Licensing)(Amendment of Schedule) Instrument SI No. 2 of 2017 are ultra vires the Trade (Licensing) Act and the National Drug Policy and Authority Act. The court quashed these provisions, finding that requiring pharmacies and drug stores to pay both trade licensing fees and fees under the National Drug Policy and Authority Act constitutes illegal double licensing. The specific legislation regulating pharmacies overrides the general trade licensing regime under the principle of generalia specialibus non derogant.
Outcome
Application for judicial review allowed; impugned provisions of delegated legislation quashed
Facts
The Pharmaceutical Society of Uganda, representing pharmacies and drug stores, brought an application for judicial review challenging the Trade (Licensing)(Amendment of Schedule) Instrument SI No. 2 of 2017. The impugned instrument required pharmacies and drug stores to pay trade licensing fees to local authorities under items 30 and 35. The applicant argued this constituted double taxation, as its members were already required to pay licensing fees to the National Drug Authority under the National Drug Policy and Authority Act Cap 206 and related regulations. The applicant contended that regulation of pharmaceutical businesses was the exclusive domain of the National Drug Authority under specific legislation, and that the Minister of Trade exceeded his delegated powers by including pharmacies and drug stores in the trade licensing schedule. The Attorney General opposed the application, arguing that the trade licensing fees served a different purpose from the regulatory fees charged by the National Drug Authority, and that the Legislature was aware of existing licensing regimes when it passed the amendment.
Issues
- Whether the case is a proper case for judicial review?
- Whether items 30 and 35 of (Part A) of the Trade (Licensing)(Amendment of Schedule) S.I No.2 of 2017 is ultra vires the Trade (Licensing) Act Cap 101 as amended by the Trade (Licensing)(Amendment) Act No. 28 of 2015?
- What remedies are available to the parties?
Orders
- An order of Certiorari issued to quash items 30 and 35 of (Part A) of the Trade (Licensing)(Amendment of Schedule) S.I No.2 of 2017 as ultra vires the Trade (Licensing) Act Cap 101 as amended by the Trade (Licensing)(Amendment) Act No. 28 of 2015 and National Drug Policy & Authority Act Cap 206.
- The applicant's members are not liable to pay for trade licence fees in respect of their pharmacies and drug stores pursuant to items 30 and 35 of Part A of the Trade (Licensing) (Amendment of Schedule) Instrument No. 2 of 2017.
- Application allowed.
- No order as to costs (each party to bear its own costs).
Rules and key headnotes
Legislation cited (12)
- Judicature (Judicial Review) Rules Rule 3
- Civil Procedure Act s.98
- Judicature Act s.36
- Trade (Licensing) (Amendment) Act 2017
- Trade (Licensing) (Amendment of Schedule) Instrument SI No. 2 of 2017 items 30 and 35
- Trade (Licensing) (Amendment) Act 2015 s.5
- National Drug Policy and Authority Act Cap 206 s.14
- National Drug Policy and Authority Act Cap 206 s.15
- National Drug Policy and Authority (Fees) Regulations SI No. 31 of 2014
- Trade (Licensing) Act Cap 101
- Trade (Licensing) Act Cap 101 s.8(2)(f)
- Constitution of Uganda Article 40(2)
Cases cited (6)
- Aggrey Bwire v Attorney General (CACA No. 9 of 2009)
- Amrit Goyal v Hari Chand Goyal (Commercial Court Civil Suit No. 432 of 2011)
- Stanbic Bank of Uganda Ltd v Attorney General (HCT-00-CC-MA 0645 of 2011)
- Uganda Law Society v Kampala Capital City Authority (Miscellaneous Cause No. 243 of 2017)
- [1981] 2 All ER 93
- Eaton Towers Uganda Limited v Attorney General (Miscellaneous Cause No. 84 of 2019)
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
The original judgment as reported. Read the original PDF before relying on any passage.