Wakilii

Uganda Revenue Authority v Imaniraguha (Miscellaneous Application 860 of 2023)

High Court · [2020] UGCOMMC 170 · 2020 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for stay of proceedings pending appeal from High Court ruling striking out Written Statement of Defence
Decision
Application for stay of proceedings dismissed with costs to the respondent

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court dismissed the application for stay of proceedings. The applicant failed to lodge a competent Notice of Appeal with the Registrar as required by Rule 76 of the Court of Appeal Rules. The intended appeal did not fall under the automatic right of appeal under Order 6 Rule 30(2) CPR, and the applicant failed to obtain mandatory leave to appeal for grounds relating to violations of Order 6 Rules 8 and 10 CPR and Section 7 CPA. The mere filing of a Notice of Appeal does not constitute an exceptional circumstance warranting a stay. The intended appeal was incompetent and had no prospects of success.

Outcome

Application for stay of proceedings dismissed with costs to the respondent

Facts

The applicant (Uganda Revenue Authority) sought a stay of proceedings in HCCS 274 of 2021 pending determination of a civil appeal. The underlying suit arose from a Constitutional Court finding that URA was in contempt of court orders. During the initial hearing of the main suit, the respondent raised preliminary objections to URA's Written Statement of Defence, alleging violations of Order 6 Rules 8 and 10 CPR and the doctrine of res judicata under Section 7 CPA. The trial court struck out the defence and entered judgment in default for the plaintiff. URA filed this application for stay, claiming it had lodged a Notice of Appeal and that the appeal raised substantial questions of law involving over UGX 50 billion. The case had a long history dating back to 2007 when it first appeared before the Tax Appeals Tribunal.

Issues

  1. Whether a stay of proceedings should be granted pending determination of a civil appeal.
  2. Whether there is a competent Notice of Appeal lodged with the Registrar.
  3. Whether the Applicant has an automatic right of appeal under Order 6 Rule 30(2) of the Civil Procedure Rules.
  4. Whether the grounds of appeal are competent and have prospects of success.
  5. Whether exceptional circumstances exist to warrant a stay of proceedings.

Orders

  • Application dismissed.
  • Costs awarded to the respondent.

Rules and key headnotes

Civil Procedure — Appeals — Notice of Appeal — Requirement to Lodge with Registrar
A Notice of Appeal must be lodged with the Registrar of the High Court in accordance with Rule 76 of the Judicature (Court of Appeal Rules) Directions and must be endorsed by the Registrar. Mere filing on the Electronic Court Case Management Information System (ECCMIS) without endorsement by the Registrar does not constitute a competent Notice of Appeal.
Civil Procedure — Appeals — Distinction Between Filing with Registry and Lodging with Registrar
Under the Judicature (Court of Appeal Rules) Directions, 'Registrar' means the Registrar of the Court and includes a Deputy and Assistant Registrar, while 'Registry' means the Registry of the Court. Filing a document with the Registry does not mean endorsement by the Registrar. The two terms are distinct and filing with the Registry staff generally does not satisfy the requirement of lodging with the Registrar.
Civil Procedure — Appeals — Automatic Right of Appeal — Order 6 Rule 30(2) CPR
Order 6 Rule 30(2) of the Civil Procedure Rules grants an automatic right of appeal only in respect of orders made under Order 6 Rule 30(1) CPR. Where a Written Statement of Defence is struck out for violations of Order 6 Rules 8 and 10 CPR and Section 7 CPA (res judicata), rather than for being frivolous or vexatious under Order 6 Rule 30(1), the automatic right of appeal under Order 6 Rule 30(2) does not apply to those grounds.
Civil Procedure — Appeals — Leave to Appeal — Interlocutory Orders
Orders striking out a Written Statement of Defence for violations of Order 6 Rules 8 and 10 CPR and Section 7 CPA are interlocutory orders that are not appealable as of right. Leave of court is required before such orders can be appealed. Where leave to appeal is required but has not been sought or obtained, the intended appeal is incompetent and the appellate court lacks jurisdiction to entertain it.
Civil Procedure — Stay of Proceedings — Exceptional Circumstances
A stay of proceedings is a discretionary remedy exercised sparingly and only in exceptional circumstances. The mere filing or lodging of a Notice of Appeal does not in itself constitute an exceptional circumstance warranting a stay. The lodgment of a Notice of Appeal merely provides the applicant with the locus to present what they consider to be exceptional circumstances for the court's consideration. Exceptional circumstances are those that would occasion undue prejudice or abuse of process.
Civil Procedure — Stay of Proceedings — Prolonged Litigation and Abuse of Process
Where a case has a long-standing history marked by extended timelines due to unending applications, a stay of proceedings should not be granted as such behavior amounts to an attempt to manipulate the legal process for ulterior motives and results in unjust prolongation of proceedings. It is unjust to permit a matter to linger further within the court system in such circumstances.
Civil Procedure — Essential Steps — Failure to Perform
Taking an essential step is the performance of an act by a party whose duty it is to perform that fundamentally necessary action demanded by the legal process. Subject to permission by the court, if the action is not performed as prescribed by law, then whatever legal process has been done before becomes a nullity as against the party who has the duty to perform that act.

Legislation cited (18)

  • Civil Procedure Rules O.6 r.8
  • Civil Procedure Rules O.6 r.10
  • Civil Procedure Rules O.6 r.30(1)
  • Civil Procedure Rules O.6 r.30(2)
  • Civil Procedure Rules O.9 r.6
  • Civil Procedure Rules O.9 r.8
  • Civil Procedure Rules O.44 r.1
  • Civil Procedure Rules O.44 r.2
  • Civil Procedure Act s.7
  • Civil Procedure Act s.76(1)
  • Civil Procedure Act s.77(1)
  • Judicature (Court of Appeal Rules) Directions r.3
  • Judicature (Court of Appeal Rules) Directions r.6(2)(b)
  • Judicature (Court of Appeal Rules) Directions r.76
  • Judicature (Court of Appeal Rules) Directions r.76(1)
  • Judicature (Court of Appeal Rules) Directions r.76(5)
  • Judicature (Court of Appeal Rules) Directions r.78
  • Financial Institutions Act 2004

Cases cited (12)

  • Ham Enterprises Ltd v Diamond Trust Bank (U) Ltd and Another (Supreme Court Civil Appeal No. 13 of 2021)
  • Karim Somani and Another v. MKM Trading Ltd and Another - CA-MA 96/2005
  • Watira Wilson v Wakikona David & Another (Court of Appeal Civil Appeal No. 08 of 2021)
  • Andrew Maviri v Jomayi Property Consultants (Court of Appeal Civil Appeal No. 274 of 2014)
  • Silverstein vs. Chesoni [2002] 1 EA 296
  • Dr Sheikh Ahmed Mohamed Kisuule v Greenland Bank (in liquidation) (Supreme Court Civil Appeal No. 11 of 2010)
  • Attorney General vs. Shah [1970] EA 523
  • Uganda Revenue Authority v Mabosi & Another (Supreme Court Civil Appeal No. 1 of 2006)
  • Sekandi Lusangwa v Administrator General (Court of Appeal Civil Appeal No. 457 of 2022)
  • Ham Enterprises Ltd & 2 Others v Diamond Trust Bank (U) Ltd & Another (Supreme Court Civil Appeal No. 13 of 2021)
  • Ham Enterprises Ltd v DTB (U) Ltd (High Court Miscellaneous Application No. 654 of 2020)
  • DTB (U) Ltd v Ham Enterprises Ltd (Court of Appeal Civil Appeal No. 242 of 2020)

Full judgment

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

Uganda Revenue Authority v Imaniraguha (Miscellaneous Application 860 of 2023) [2020] UGCommC 170 (25 August 2020)
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.