Wakilii

Ruth Sebatindira SC v National Social Security Fund (Miscellaneous Application No. 98 of 2025)

High Court · [2025] UGHCCD 65 · 2025 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application by administrator of company in liquidation for directions regarding disclosure of financial records
Decision
Application granted; NSSF ordered to disclose financial records to administrator within 14 days

Observed later treatment

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Holding

Held that under section 176 of the Insolvency Act and the court's inherent powers under section 98 of the Civil Procedure Act, an administrator is entitled to access financial records necessary to perform statutory duties. The court ordered NSSF to disclose employer contributions made by UTL on behalf of employees under UCECPS, including accrued interest and amounts paid out, finding that without this information the administrator could not properly account for UTL's assets or reconcile its financial affairs. Data privacy concerns did not bar disclosure where the information related to the company's own contributions.

Outcome

Application granted; NSSF ordered to disclose financial records to administrator within 14 days

Facts

Ruth Sebatindira SC was appointed administrator of Uganda Telecom Limited (in liquidation). On 29 April 2024, she requested NSSF to provide information detailing employer contributions made by UTL on behalf of employees who benefitted from the Uganda Communications Employee Contributory Scheme (UCECPS). Despite numerous efforts and engagement with NSSF management, the information was not provided. The administrator stated that without this information she could not fully account for UTL's assets, reconcile its financial affairs, or conclusively address claims and pending suits by former employees, including Labour Claim No. 26 of 2015. NSSF opposed the application, arguing that the administrator already had the information, that it was not relevant to her mandate, and that disclosure would breach data privacy obligations to employees.

Issues

  1. Whether the court should direct the Respondent to disclose details of UTL's contributions made on behalf of former employees under UCECPS since 1998.

Orders

  • The Respondent discloses and provides to the Applicant an accurate and complete record of all employer contributions made by Uganda Telecom Limited (UTL) on behalf of all former and current employees that were/are contributors under the Uganda Communications Employee Contributory Scheme (UCECPS) since the commencement of the contributions in 1998.
  • The Respondent discloses and furnishes the Applicant with a current and detailed breakdown of the said employer contributions, including all accrued interest earned, on an employee-by-employee basis.
  • The Respondent discloses and furnishes the Applicant with an updated itemized statement of all amounts paid out to former employees of UTL.
  • The Respondent is ordered to avail the requisite information within a period of 14 days from the date of this ruling.
  • No orders as to costs.

Rules and key headnotes

Company Law — Insolvency — Administrator's Powers — Access to Financial Records
Under section 176 of the Insolvency Act, the court has discretion to give directions to an administrator on any matter concerning the functions of the administrator's office, including ordering third parties to disclose information necessary for the administrator to perform statutory duties.
Civil Procedure — Inherent Powers of Court — Disclosure Orders in Insolvency Proceedings
Where the Insolvency Act does not contain a specific provision empowering administrators to compel disclosure of information, the court may invoke its inherent powers under section 98 of the Civil Procedure Act to make orders necessary for the ends of justice and to assist administrators in performing their functions.
Administrative Law — Data Protection — Disclosure in Insolvency Proceedings
Data privacy obligations under the Data Protection and Privacy Act do not bar disclosure of financial records to a company administrator where the information relates to the company's own contributions and is necessary for the administrator to account for the company's assets and reconcile its financial affairs in the performance of statutory duties.
Company Law — Insolvency — Administrator's Duties — Accounting for Assets
An administrator of a company in liquidation cannot properly discharge the duty to account for the company's assets and reconcile its financial affairs without access to records of employer contributions made by the company to pension or savings schemes on behalf of employees, including accrued interest.

Legislation cited (8)

Cases cited (4)

  • Aharikundira v Uganda (Supreme Court Appeal No. 49 of 2018)
  • Re British Commonwealth Holdings plc (joint administrators) vs Spicer and Oppenheim (a firm) ALLER [1992] 4 876
  • Ruth Sebatindira SC (Miscellaneous Application No. 784 of 2020)
  • Patricia Mutesi v Attorney General (Miscellaneous Application No. 912 of 2016)

Full judgment

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

Ruth Sebatindira SC v National Social Security Fund (Miscellaneous Application No. 98 of 2025) [2025] UGHCCD 65 (11 April 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.