Wakilii

URA v Globe World Engineering (U) Ltd (Miscellaneous Application No. 152 of 2020)

High Court · [2022] UGCOMMC 12 · 2022 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application to strike out appeal on grounds of being filed before wrong forum
Decision
Appeal struck out for being filed in wrong forum; appellant advised to file before Tax Appeals Tribunal

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The High Court struck out an appeal challenging a tax objection decision on grounds that it was filed before the wrong forum. The proper procedure for challenging tax objection decisions requires first lodging an application for review with the Tax Appeals Tribunal under the Tax Procedure Code Act 2014 s.25, with appeals to the High Court available only from Tribunal decisions under s.27 of the Tax Appeals Tribunal Act.

Outcome

Appeal struck out for being filed in wrong forum; appellant advised to file before Tax Appeals Tribunal

Facts

Uganda Revenue Authority issued an objection decision to Globe World Engineering (U) Ltd. The respondent filed Civil Appeal No. 37 of 2018 in the High Court Commercial Division seeking to challenge the objection decision. URA brought a miscellaneous application to strike out the appeal on grounds that it was filed before the wrong forum. URA argued that tax disputes arising from objection decisions must first be lodged with the Tax Appeals Tribunal under the Tax Procedure Code Act 2014, and only appeals from Tribunal decisions may be brought to the High Court. The respondent argued that URA was estopped from this position because the objection decision itself advised the respondent that it could either apply for review with the Tax Appeals Tribunal or lodge an appeal with the High Court.

Issues

  1. Whether the appeal was filed before the wrong forum?
  2. What are the remedies available to the parties?

Orders

  • Civil Appeal No. 37 of 2018 struck out.
  • Appellant advised to file the appeal before the right forum.
  • Costs of the application awarded to the applicant.

Rules and key headnotes

Tax Law — Tax Appeals — Jurisdiction — Proper Forum for Challenging Tax Objection Decisions
Under the Tax Procedure Code Act 2014 s.25 and the Tax Appeals Tribunal Act s.14, a person dissatisfied with a tax objection decision must first lodge an application for review with the Tax Appeals Tribunal, and the High Court has jurisdiction only to hear appeals from decisions of the Tax Appeals Tribunal under s.27 of the Tax Appeals Tribunal Act.
Civil Procedure — Appeals — Jurisdiction — Appeals as Creatures of Statute
Appeals are creatures of statute and a party cannot rely on advice contained in an administrative decision to confer jurisdiction on a court where statute prescribes a different forum.
Administrative Law — Tax Administration — Objection Decisions — Statutory Review Procedure
The Constitution Article 152(3) mandates Parliament to establish tax tribunals for settling tax disputes, and the Tax Appeals Tribunal is the court of first instance for review of tax objection decisions, with the High Court having appellate jurisdiction only.

Legislation cited (11)

Cases cited (1)

  • Uganda Revenue Authority v Rabbo Enterprises (U) Ltd & Anor (Civil Appeal No. 12 of 2014)

Full judgment

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

URA v Globe World Engineering (U) Ltd (Miscellaneous Application No. 152 of 2020) [2022] UGCommC 12 (24 January 2022)
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.