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Uganda Revenue Authority v Iliso Consulting (PTY) Limited Another (Miscellaneous Application 34 of 2023)

Tribunal · [2023] UGTAT 30 · 2023 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application to join second respondent as party to main tax appeal proceedings
Decision
Second respondent joined as party to main application; matter to proceed with amended pleadings

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Tax Appeals Tribunal granted the application to join the second respondent as a party to the main tax appeal proceedings. The tribunal held that the second respondent's presence was necessary to enable the tribunal to effectually and completely adjudicate upon and settle all questions involved in the application, applying Civil Procedure Rules Order 1 Rule 10(2) and the principle from Departed Asians Property Custodian Board v Jaffer Brothers Ltd that a party may be joined not because there is a cause of action against it, but because its presence is necessary for complete adjudication.

Outcome

Second respondent joined as party to main application; matter to proceed with amended pleadings

Facts

Uganda Revenue Authority audited the first respondent and issued an income tax assessment of UGX 435,398,396 for the period 1 January 2016 to 31 December 2016 based on variances between income tax sales and third-party withholding amounts. The first respondent objected on the ground that the assessment had been issued against the wrong party and that the second respondent was the right taxpayer. URA disallowed the objection and the first respondent filed an application for review. Before the hearing commenced, URA applied to join the second respondent as a party. The first respondent indicated no objection to the joinder application. URA submitted that the first and second respondents are distinct legal entities incorporated in different jurisdictions with different shareholding structures.

Issues

  1. Whether the second respondent should be joined as a party to the main application.

Orders

  • The second respondent is added to the main application as the second respondent.
  • The first applicant shall amend its application to include the second respondent.
  • The second respondent will be served with the first applicant's pleadings and will file its own pleadings within 15 days of receipt.
  • Both pleadings will be served on the respondent who will file a response within 15 days from the date of receipt.

Rules and key headnotes

Civil Procedure — Joinder of Parties — Necessary Parties — Test for Addition
A party may be joined to proceedings not because there is a cause of action against it, but because that party's presence is necessary in order to enable the court to effectually and completely adjudicate upon and settle all the questions involved in the cause or matter.
Tax Law — Tax Appeals Tribunal — Procedure — Application of Civil Procedure Rules
Where the Tax Appeals Tribunal Act and the Tax Appeals Tribunals (Procedure) Rules do not provide for a particular procedural matter, the Civil Procedure Rules may be applied subject to such modifications as the tribunal may direct.
Administrative Law — Fair Hearing — Right to be Heard — Parties Affected by Decision
The right to a fair hearing under Article 28 of the Constitution is non-derogable and requires that a party whose interests may be affected by a decision is entitled to be heard before that decision is made.

Legislation cited (4)

Cases cited (3)

  • Umeme & UEDCL v Uganda Revenue Authority (Application No. 40 of 2018)
  • Departed Asians Property Custodian Board v Jaffer Brothers Ltd (Civil Appeal No. 9 of 1998)
  • Amon v Raphael Tuck & Sons Ltd [1956] 1 All ER 273

Full judgment

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

Uganda Revenue Authority v Iliso Consulting (PTY) Limited Another (Miscellaneous Application 34 of 2023) 2023 UGTAT 30 (27 April 2023)
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.