Towerco Of Africa v Sowi Limited [2025] UGHC 1579
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The High Court granted the Applicant unconditional leave to appear and defend the suit. The court held that the Applicant had satisfied the threshold by demonstrating bona fide triable issues including challenges to the validity and authorization of the Tax Advisory Contract, allegations that the contract was void for mistake, disputes over scope of services and fees, and contentions regarding quantum of deferred tax. The court emphasized that at this interlocutory stage it is not required to weigh evidence or determine veracity of claims, but to ensure a party is not denied opportunity to be heard on substantial questions of law or fact.
Outcome
Applicant granted unconditional leave to defend; matter to proceed to trial
Facts
The Respondent instituted Civil Suit No. 1463 of 2024 against the Applicant for breach of contract and recovery of UGX 103,025,540 alleged to be owed under a Tax Advisory Contract dated 24 August 2022. The Applicant challenged the validity of the contract, asserting it was not subjected to internal approval processes and was signed by an unauthorized person. The Applicant alleged the contract was void for mistake, arguing that tax saving initiatives implied discharge of tax obligations whereas only tax deferment was obtained. The Applicant disputed the quantum claimed and the Respondent's entitlement to fees, noting that required fee review and confirmation had never been conducted. The Respondent maintained the contract was duly authorized and performed, resulting in significant tax benefits. The Applicant filed the present application seeking unconditional leave to file a defence.
Issues
- Whether the Applicant has shown good cause to be granted unconditional leave to appear and defend the suit.
- Whether the Applicant has disclosed a bona fide triable defence to the Respondent's claim for breach of contract and recovery of fees.
Orders
- The Applicant is granted unconditional leave to appear and defend Civil Suit No. 1463 of 2024.
- The Applicant shall file their written statement of defence within the next 15 days.
- Preliminary processes will ensue thereafter.
- Costs shall be in the cause.
Rules and key headnotes
Legislation cited (4)
Cases cited (3)
- Maluku Inter Global Trade Agency v Bank of Uganda [1985] HCB 65
- Geoffrey Gatete & Anor v William Kyobe (Supreme Court Civil Appeal No. 7 of 2005)
- UAP Old Mutual Insurance UG Ltd v Rwenzori Hydro (PVT) Ltd (Miscellaneous Application No. 446 of 2024)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.