Afro Motors Limited vs Uganda Revenue Authority (Civil appeal No. 34 of 2002) [2003] UGCA 1 (8 September 2003)

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Jessica chemeri}{\creatim\yr2008\mo4\dy25\hr10\min37} {\revtim\yr2008\mo4\dy25\hr10\min37}{\printim\yr2003\mo9\dy18\hr10\min28}{\version2}{\edmins2}{\nofpages2}{\nofwords443}{\nofchars2527}{\*\company Appeal}{\nofcharsws2965}{\vern24689}}\margr1260\margt990 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dghspace180\dgvspace180\dghorigin1701\dgvorigin1984\dghshow0\dgvshow0 \jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\nolnhtadjtbl\nojkernpunct\rsidroot15666907 \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid401509 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid401509 \chftnsepc \par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid401509 \chftnsep \par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid401509 \chftnsepc \par }}\sectd \linex0\endnhere\sectdefaultcl\sftnbj {\footer \pard\plain \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxr\posy0\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\cs16\insrsid13646530 PAGE }}{\fldrslt {\cs16\lang1024\langfe1024\noproof\insrsid2361519 1}}}{\cs16\insrsid13646530 \par }\pard \s15\ql \li0\ri360\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin360\lin0\itap0 {\insrsid13646530 \par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs28\insrsid13646530 THE REPUBLIC OF UGANDA \par IN THE COURT OF APPEAL OF UGANDA \par AT KAMPALA \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\b\fs28\insrsid13646530 \par CORAM: HON. JUSTICE L. E. M MUKASA-KIKONYOGO, DCJ. \par HON. JUSTICE J. P BERKO, JA. \par HON. }{\b\fs28\insrsid10167630 JUSTICE. }{\b\fs28\insrsid13646530 S. G. ENGWAU, JA. \par \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\b\fs28\ul\insrsid13646530 CIVIL APPEAL NO. 34 OF 2002 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\b\fs28\ul\insrsid13646530 \par }{\b\fs28\insrsid13646530 AFRO MOTORS LIMITED======================= APPELLANT \par VERSUS \par UGANDA REVENUE AUTHORITY================ RESPONDENT \par \par }{\fs24\insrsid13646530 (An Appeal from the Judgment and Decree of the High Court \par [Commercial Court] of Uganda at Kampala \par (Lady J. Constance Byamugisha) dated \par }{\fs24\insrsid10167630 The}{\fs24\insrsid13646530 17}{\fs24\super\insrsid13646530 th}{\fs24\insrsid13646530 day of August 2001 in \par Civil Suit No. 355of 2000) \par }{\b\fs28\insrsid13646530 \par }{\b\fs28\ul\insrsid13646530 JUDGMENT OF THE COURT \par \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 The appellant company by their plaint, claimed against the respondent the total CIF value amounting to 147,457,500/= for motor spare parts which the respondent collected from the appellant's warehouse, interest at bank rate on the amount, damages and costs of the suit. The respondent denied the claim and raised a counter claim in the sum of }{\fs28\insrsid10167630 Shs}{\fs28\insrsid13646530 . 52,948,439/=. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 When the matter came before the trial court, the appellant made an application under Order 11 rule 6 C. P. R for a judgment on admission contained in a letter dated 24}{\fs28\super\insrsid13646530 th}{\fs28\insrsid13646530 May, 2001. Counsel for the respondent opposed the application and contended that the letter did not amount to an admission. He further contended that the suit was not maintainable as it was time barred. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 The learned trial judge in her ruling upheld the objection on the ground that the letter did not amount to an admission by the respondent of the appellant's claim. The judge also found that the suit was not time barred. Instead of proceeding to hear the appellant's main claim/suit on its merits, she proceeded to dismiss the whole claim. She also allowed the counter-claim with costs. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 We think, with respect, that the learned trial judge should not have dismissed the whole claim when the appli cation for judgment on admission failed. The proper course should have been to set down the appellant's suit for hearing so as to give opportunity to the appellant to prove its case, if it }{\fs28\insrsid2361519 can}{\fs28\insrsid13646530 and to allow the trial judge to determine the matter on its own merits after hearing the evidence from the respondent. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 In our view, this ground is enough to dispose of the appeal without considering the remaining grounds of the appeal which all revolve around the ground we have just considered. \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qj \fi720\li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 In the result, we a llow the appeal with costs. We think that this is a proper case to order a retrial by another judge of the High Court. It is so ordered. \par }{\fs28\insrsid15666907 \par Dated at Kampala this 8}{\fs28\super\insrsid15666907\charrsid15666907 th}{\fs28\insrsid15666907 day of September, 2003 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 \par }\pard \qc \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\fs28\insrsid13646530 ______________________________ \par Hon. Justice L. E. M Mukasa-Kikonyogo \par }{\b\fs28\ul\insrsid13646530 DEPUTY CHIEF JUSTICE. \par }{\fs28\insrsid13646530 \par _____________________ \par Hon. Justice J. P. Berko \par }{\b\fs28\ul\insrsid13646530 JUSTICE OF APPEAL. \par \par }{\fs28\insrsid13646530 ____________________ \par Hon. Justice S. G. Engwau \par }{\b\fs28\ul\insrsid13646530 JUSTICE OF APPEAL. \par }}