Centre for Abitration & Dispute Resolution v Uganda Revenue Authority, Standard Chartered Bank (U) Ltd (Misc. Application No. 734 of 2006) [2008] UGHC 120 (9 March 2008)

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\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\title THE REPUBLIC OF UGANDA }{\author Administrator}{\operator skivumbi}{\creatim\yr2010\mo3\dy12\hr13\min41}{\revtim\yr2010\mo3\dy23\hr11\min36}{\version5}{\edmins11}{\nofpages6}{\nofwords1778}{\nofchars8602} {\nofcharsws10360}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect \widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\noxlattoyen \expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1 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(}{\pntxta )}}\pard\plain \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2246009 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 THE REPUBLIC OF UGANDA \line IN THE HIGH COURT OF UGANDA AT KAMPALA \line MISCELLANEOUS APPLICATIOJN NO.734 OF 2006 \line (Arising out of ori}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 ginating summons no.4 of 2006) \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2246009 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 CENTRE FOR ARBITRATION &]}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 \line DISPUTE }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009\charrsid2246009 RESOLUTION]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 \'85\'85\'85\'85\'85\'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 APPLICANT \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2246009 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 VERSUS \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2246009 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 UGANDA REVENUE AUTHORITY }{ \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85.}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 1st RESPONDENT \line STANDARD CHARTE}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 RED BANK (U) LTD\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 2ndRESPONDENT \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2246009 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Ruling: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The applicant seeks by way of judicial review against the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009\charrsid2246009 respondent\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 declarations, in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 junctions and general damages. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The application by Notice of Motion is brought under Article 42 of the Constitution, Section 38 of the Judicature Act Cap.13 , as amended by Act 3 of 2002 and order 46A rules 4 and 5 of the Civil procedure rules , as amended by the Civil procedure (Amendment) (Judicial }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 Review) Rules: S. I.75 of 2003. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The applicant challenges the validity in law of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009\charrsid2246009 \'93Third}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 Party Notice\'94}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 here in after t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 o be referred to as the \'93Notice\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 issued by the first Respondent on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 27th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 November, 2006 to the second respondent as a ba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 nker of the applicant. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The Notice was issued to recover a sum of money which, according to first respondent, was tax due by and from the applicant from the taxable income of the employees of the applicant. The first respondent is statutorily charged with the duty and responsibility of Revenue collection and recovery in Uganda. The second respondent bank was by virtue of the Notice declared to be an agent of the applicant and thus mandatorily required to pay an ascertained sum of money as tax to the first r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 espondent. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 At the commencement of hearing the second respondent\rquote s counsel stated that the second respondent was ready and willing to abide by the decision of the court whichever way it went, and as such was not participating in the determination of the merits or demerits of the application. Court was invited to resolve the issue of costs as relates to the second respondent when giving a fina}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 l decision in the application. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The application was thus argued as to merits between the applica}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 nt and first Respondent. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 Section 106 of the Income Tax provides for recovery by first Respondent of tax from a person owing money to the tax payer. Where a tax payer fails to pay income tax on the date it becomes due and payable, and the tax payable is no t the subject of a dispute, the commissioner may issue a Third party written Notice requiring a person holding money for, or on account of the taxpayer to pay the money up to the amount of the tax due to the commissioner on the date set out in the notice. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 It is necessary for the court to ascertain the scope, intent and extent of this section, as far as it relates to the facts of this case. While a taxation Act is not to be construed differently from any other statute [see }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Dewar v Inland Revenue Commissioners }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 [1935]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 2KB351 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 at pg.360 I the general rule is that a Tax Act is to be interpreted as imposing no tax obligation without a plain declaration of the legislature to impose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009\charrsid2246009 it:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 see }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Dock co. at Kingston }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 - }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Upon }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 \emdash }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Hull }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 vs. }{ \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 Browne (1831) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 2B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 &Ad.43 at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 pg. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 58}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid6700829\charrsid2246009 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009\charrsid2246009 also:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2246009 Assheton \emdash Smith vs. Owen [1906] I C}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 h.179 at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 p. 205 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 Applying the }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 above principle to the Income Tax Act, Cap. 340, in general and to section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 106 thereof, in particular, Court notes that the section can only be resorted to when: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009\charrsid6895638 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 There is failure by a tax payer to pay income tax on a date th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 e said tax is due and payable. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 ii. The tax payable is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 not the subject of a dispute. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 iii. Th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 ere must be notice in writing. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 iv. The addressee of the notice must be owing or holding or has authority to pay money belonging to the tax payer. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 v. The notice must }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 be issued by the commissioner. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 vi. The notice must have in it the date when money is t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 o be paid to the commissioner. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 vii. The notice must be served simultaneously upon the addressee and the tax payer. It is the case of the applicant that the first respondent issued the Notice in contravention of the salient requirements of this section. The first respondent maintains there was compliance. Court will thus proceed to determine whether or not there was complia nce with th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2246009 e requirements of the section. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The applicant contends that she is a creature of statue: sections 67 of the Arbitration and Conciliation Act, cap.4, and her employees have to be remunerated out of monies provided by Government through budget allo cations. No such allocations had been made for the years the tax is supposed to have accrued, accumulated, become due and payable. There was thus no taxable income from the applicant\rquote s employees and to that extent the applicant could not be regarded as a withholding agent of the employees. The applicant\rquote s executive director had met face to face the appropriate officials of the first respondent and explained this position to them. To him, what transpired at these meetings negated the need for the applicant to file Tax Returns and obje}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 ctions to the tax assessments. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The first respondent, on her part, considered that the applicant had not filed any tax returns and had not formally objected to the tax assessments and therefore this meant that the tax was due an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 d payable.

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 It is not denied by the first respondent that the Executive Director of the applicant called upon and held a series of meetings with the first respondent whereby he asserted that Government was not allocating any money towards the wages of the employees and as such there was no taxable income from t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 he employees of the applicant. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 To all intents and purposes the applicant, through these meetings, was objecting to the first Respondent against assessing and recovering income tax from the applicant\rquote s employees, by reason of the fact that Government was not providing any money to meet the employee\rquote s wages. Yet this was a statutory obligation of the Government. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 Court appreciates that a body such as the applicant should have complied with filing Tax Re turns and submitting objections to tax in a formal way. That the applicant did not do so in such a formal manner is unfortunate. However, the fact remains, and the first respondent has not disputed the same that the applicant through her executive directo r in a series of meetings at the material time, objected to the taxation of the applicant\rquote s employees. The objection was communicated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 before the Notice was issued. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 This Court on the basis that the first respondent was aware of the applicant\rquote s objection as to her employees being liable to paying income tax, for the material period, holds that the first respondent was not right to resort to section 106 of Income Tax Act. This is because the facts did not establish that there was failure by a tax payer to pay

Income Tax on a date the said tax was due and payable. The facts availed to Court show that, at the material time, there was no tax due and payable as the employees did not get any wages. At any rate the issue was one of disagreement between the applicant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 and the first respondent. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The section should also not have been resorted to because according to the facts, it could not be said that the tax payable was not the subject of a dispute. The meetings between the Executive Director and the first respondent co ncerned this dispute. The first respondent adduced no evidence to show that the dispute was no longer there by t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 he time the notice was issued. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 Court notes that while the section requires that the Notice must have in it the date when money is to be paid to the commissioner, the Notice issued in this particular case, required tha}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 t payment be made immediately. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 The word }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 \'93Date\'94 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 implies a specific numbered day of the month and year, usually given to show when something is to happen or happened. On the other han}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 d the word \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 immediate\'94 means \'93 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 at once\'94 ,\'93without delay\'94 ,\'93directly\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 ; see }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 OXFORD }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid6895638 ADVANCED }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6895638\charrsid6895638 LEARNER\rquote S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 DICTIONARY}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6895638 , }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid6700829\charrsid2246009 5TH Edition }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 pgs 294 , }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 295 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 and }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid6700829\charrsid6895638 593}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid6700829\charrsid2246009 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 If the legislature wished that the money recoverable under section 106 be paid immediately on receipt of the Notice it would have expressly stated so. By requiring a specific date to be stated in the Notice before payment is effected the legislature expec t s the Respondent to act reasonably depending on the facts of a particular case. By resorting to paying immediately in this particular case, some of those affected by the Notice are denied any opportunity of doing anything about the Notice before its requi rements are complied with. This cannot have been the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 intention of the legislature. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 This court therefore holds that the first respondent acted in violation of the requirements numbers (i) (ii) and (iv) set out above in this Ruling. The none compliance was s ubstantial and invalidates }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 the Third Party Agency Notice B0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 l \emdash 1007 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 6725 G dated 23 May 2006 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 As already observed, had the applicant duly filed Tax Returns and formally objected to the assessment of the tax, the whole of the situation giving rise to the issuance of the Third Party Agency Notice and these proceedings would possibly have been avoided. This court thus refrains from ordering any damages to be paid to applicant by the first Respondent by reason of this conduct of the Respondent. He should hav e done more than meeting the representatives of the St }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 Respondent. \par This application is allowed. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 a) It is declared that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 Third Party Agency Notice No. B0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 l \emdash 1007 \emdash 6725 \emdash G dated 23 May 2006 issued by the Uganda Revenue Authority against all bank accounts held by the applicant with Standard Chartered Bank is illegal by reason of having been issued ultra vires a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 nd is therefore null and void. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 b) It is ordered that the said Third Party Agency Notice be and is here by vacated and Standard Chartered Bank is hereby ordered to remove the same from applicant\rquote s Accounts and to let applicant operate those accounts without any hindrance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 by reason of the said Notice. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 c) Standard Chartered Bank is hereby ordered not to pay any monies or at all to Uganda Revenue Authority by reason o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 f the said Third Party Not ice. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 As to costs, for the reasons already given, the applicant and first Respondent shall each meet its own costs of this application and the application for l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 eave to file this application. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6700829\charrsid2246009 With regard to secon d Respondent, he will have the costs of this application. Since the conduct of the applicant and that of the first Respondent resulted into these proceedings, each of the applicant and first Respondent shall pay half of the costs awarded to the Second Res p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6895638 ondent. \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid11993641 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6895638\charrsid9189002 Remy Kasule \par J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6700829\charrsid9189002 udge }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6895638\charrsid9189002 \par 10th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6700829\charrsid9189002 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6895638\charrsid9189002 March, 2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6700829\charrsid9189002 . \par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2246009 \rtlch\fcs1 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