Wakilii

Uganda Revenue Authority v Kisozi Complex (U) Limited (Miscellaneous Application No. 1666 of 2025)

High Court · [2025] UGCOMMC 253 · 2025 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Ex parte application for certificate of urgency to hear stay of execution application during court vacation
Decision
Certificate of urgency granted; stay of execution application to proceed during vacation

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court granted a certificate of urgency for the applicant's stay of execution application to be heard during court vacation. The court found that garnishee proceedings had commenced against the applicant, creating an imminent threat of execution of the Tax Appeals Tribunal orders. Without the certificate, the stay application would be rendered nugatory.

Outcome

Certificate of urgency granted; stay of execution application to proceed during vacation

Facts

The Uganda Revenue Authority appealed a Tax Appeals Tribunal ruling delivered on 31 October 2024 in favour of Kisozi Complex (U) Limited via High Court Civil Appeal No. 089 of 2024. The respondent's bill of costs was taxed, a demand letter was served, and garnishee proceedings were commenced to enforce the Tribunal's orders. URA filed applications for stay of execution (main and interim) and sought a certificate of urgency to have the interim stay application heard during court vacation to prevent execution of the Tribunal's orders pending the appeal.

Issues

  1. Whether the Applicant is entitled to the remedies sought, specifically a certificate of urgency to have the stay of execution application heard during court vacation.

Orders

  • Application allowed.
  • A certificate of urgency is granted in Miscellaneous Application No. 1164 of 2025 to be heard during Court vacation.
  • Costs shall be in the cause.

Rules and key headnotes

Civil Procedure — Court Vacation — Certificate of Urgency — Criteria for Grant
Under Rule 4 of the Judicature (Court Vacation) Rules, the court may hear civil business during vacation if it is of an urgent nature in the opinion of the presiding judge, where urgent means requiring or compelling speedy action or attention.
Civil Procedure — Stay of Execution — Urgency — Garnishee Proceedings
Where garnishee proceedings have commenced to enforce a judgment or order that is the subject of a pending appeal, there is an imminent threat of execution that justifies granting a certificate of urgency to hear a stay of execution application during court vacation.

Legislation cited (4)

Cases cited (1)

Full judgment

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Uganda Revenue Authority v Kisozi Complex (U) Limited (Miscellaneous Application No. 1666 of 2025) [2025] UGCommC 253 (28 July 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.