Classy Photo Mart Ltd v The Commissioner, URA. (HCT-00-CC-MC 30 of 2009) [2010] UGCommC 2 (23 February 2010)

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\af0\afs16 \ltrch\fcs0 \cs17\f41\fs16\insrsid10425384\charrsid3813007 HCT - 00 - CC - }{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cs17\f41\fs16\insrsid10425384 MC- 30}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cs17\f41\fs16\insrsid10425384\charrsid3813007 - 200}{\rtlch\fcs1 \af0\afs16 \ltrch\fcs0 \cs17\f41\fs16\insrsid10425384 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\insrsid10425384 /}{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\insrsid10425384 PAGE }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\lang1024\langfe1024\noproof\insrsid9857170 1}}}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs17\insrsid10425384 \par }\pard \ltrpar\s18\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\posnegy-90\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10425384 \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 \ltrpar\s15\qc \li0\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\ul\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ulnone\insrsid12344399\charrsid9857170 THE REPUBLIC OF UGANDA \par }\pard\plain \ltrpar\s25\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af38\afs20\alang1025 \ltrch\fcs0 \b\f38\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12344399\charrsid9857170 IN THE HIGH COURT OF UGANDA AT KAMPALA \par }\pard\plain \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 (COMMERCIAL }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid7210910\charrsid9857170 COURT }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 DIVISION) \par }\pard\plain \ltrpar\s9\qc \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \ab\af38\afs20\alang1025 \ltrch\fcs0 \b\f38\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1468281\charrsid9857170 \par }{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7210910\charrsid9857170 HCT - 00 - CC - }{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4553202\charrsid9857170 M}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2057453\charrsid9857170 C}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid7210910\charrsid9857170 - }{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2057453\charrsid9857170 30}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12344399\charrsid9857170 }{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid2057453\charrsid9857170 -}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12344399\charrsid9857170 200}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid8918151\charrsid9857170 9}{\rtlch\fcs1 \ab0\af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12344399\charrsid9857170 \par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4553202\charrsid9857170 \par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 \par }\pard\plain \ltrpar\s8\ql \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel7\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af38\afs20\alang1025 \ltrch\fcs0 \b\f38\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1051306\charrsid9857170 CLASSY PHOTO MART LTD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1078549\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4600853\charrsid9857170 :::::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15728812\charrsid9857170 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1051306\charrsid9857170 :::::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15728812\charrsid9857170 ::::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid4600853\charrsid9857170 :::::::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid15728812\charrsid9857170 ::::::::::::::::::: APPLICANT}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid1078549\charrsid9857170 \par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid1078549\charrsid9857170 \par }\pard\plain \ltrpar\s9\qc \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel8\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \ab\af38\afs20\alang1025 \ltrch\fcs0 \b\f38\fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\fs24\insrsid12344399\charrsid9857170 VERSUS \par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12344399\charrsid9857170 \par }\pard\plain \ltrpar\s6\ql \li0\ri0\sl360\slmult1\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel5\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \ab\af38\afs20\alang1025 \ltrch\fcs0 \b\f38\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 THE COMMISSIONER \par CUSTOMS UGANDA REVENUE AUTHORITY}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1078549\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12344399\charrsid9857170 ::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1078549\charrsid9857170 :} {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12344399\charrsid9857170 ::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4735930\charrsid9857170 ::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12344399\charrsid9857170 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4600853\charrsid9857170 :::}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12344399\charrsid9857170 : }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4600853\charrsid9857170 RESPONDENT}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12344399\charrsid9857170 \par }\pard\plain \ltrpar\s18\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\insrsid12344399\charrsid9857170 \par \par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid12344399\charrsid9857170 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 BEFORE: THE HON. JUSTICE GEOFFREY KIRYABWIRE. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid7411092\charrsid9857170 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid4600853\charrsid9857170 R }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 U }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid4600853\charrsid9857170 L}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid4600853\charrsid9857170 I }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 N }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid4600853\charrsid9857170 G}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid12344399\charrsid9857170 : \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\insrsid3149891\charrsid9857170 \par }\pard\plain \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \f38\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4735930\charrsid9857170 This is an application }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 for Judicial Review brought under Sections 33, 36, 37 and 38 of the Judicature Act (Cap 13) and Rules 6, 7 and 8 of The Judicature (Judicial}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 Review) Rules S. I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 . 11 of 2009 for the grant of various prerogative orders. \par \par The facts of this case are fairly straightforward. The Applicant in July 2009 imported into the country 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 050 } {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4871662\charrsid9857170 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 artons of photographic paper dut}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 y}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 assessed and taxes of Ug. Shs.26,520,926/= paid. However, the Respondent queried}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 the assessment}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 made by the Applicant\rquote s clearing agent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 and} {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 the Respondent reassessed the taxes by uplifting its value to Ug.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 Shs.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 33,002,729/=. This is because the Respondent rejected the Applicant \rquote s self assessment based on carton}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 and submitted values}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 based on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 roll}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 . The Applicant then appealed against the uplifted value by letter dated 30}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\super\insrsid1051306\charrsid9857170 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 July 2009 to the Commissioner Customs. On the 21}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\super\insrsid1051306\charrsid9857170 st}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 October, 2009, the Commissioner Customs of the Respondent replied stating that it had reviewed the appeal but declined to change the revised assessment. The Applicant now seeks orders that a declaration be made that the Respondent\rquote s decision was ille}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 gal, of no legal consequence, an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 abuse of discretionary powers an d ultra vires the powers of the Respondent under the relevant customs law. \par The Applicant also further prayed for orders of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4871662\charrsid9857170 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 ertiorari, quashing the Respondent\rquote s decision, prohibition against taking further action on the impugned decision and manda}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 mus to release the said goods.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 \par Mr. T. Kavuma appeared for the Applicant while Mr. H. Arike appeared for the Respondent.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2845725\charrsid9857170 Both oral submissions and skeleton arguments were used.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 \par \par At the hearing of the motion, Counsel for the Respondent raised a preliminary objection that the application before }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4871662\charrsid9857170 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 ourt was premature. It is the case for the Respondent that before applying for Judicial Review, the Applicant must have exhausted the appeal procedures under the East African Community Customs and Management Act (hereinafter referred to as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid292500\charrsid9857170 \'93EACCMA\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 ). Counsel for the Respondent submitted that S. 230(1) of the EACCMA requires a person dissatisfied with the decision of the Commissioner to appeal to a Tax Appeals Tribunal (TAT) established under Section 231(2). Counsel for the R espondent submitted that the Applicant had not appealed to TAT but applied to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4871662\charrsid9857170 c}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 ourt for Judicial Review}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid292500\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 \par Counsel for the Respondent submitted that an Applicant for Judicial Review should first exhaust whatever other rights he has by way of appeal. In this regard he referred me to the holding of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 Lord May LJ}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 in the case of \par \par }\pard \ltrpar\s16\qj \li748\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin748\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 R}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid1336997\charrsid9857170 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 Chief Constable of the Merseyside Police Exparte Calveley & Ors}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 [1986] 1 All E. R. 257 at P. 263. \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 \par He further submitted that Judicial Review is not available where an alternative rem edy exists and that Judicial Review is a collateral challenge. Where Parliament has provided by statute appeal procedures, as in a taxing statute it will only be very rarely that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid4871662\charrsid9857170 c}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 ourt will allow a collateral process of Judi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 cial Review to be used to attack}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 an appealable decision. In this regard, I was referred to the decision of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 Lord Scarman}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 in \par \par }\pard \ltrpar\s16\qj \fi720\li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid2845725\charrsid9857170 Presto}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 n V IRC [1985] 2 All ER 327 at 330. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 Lastly, he submitted that in the absence of any averments in the Applicant\rquote s pleadings that the remedy available in the statute was not adequate or for any other reason which makes the use of discretionary remedy preferred to an appeal in the Act, then the Applicant should opt for an appeal as a matter of course. In this regard, I was referred to the decision of }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 Bamwine J.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 in the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11028068\charrsid9857170 Micro-Care Ltd V Uganda Insurance Commission }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 M. A. 218 of 2009. \par \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 Counsel for the Respondent therefore prayed that the application be dismissed. \par \par Counsel for the Applicant in reply prayed that the preliminary objection be dismissed. He submitted that Section 230(1) of the EACCMA provides \par \par }\pard \ltrpar\s16\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 \'93\'85 A person dissatisfied with the decision of the Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid1336997\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 under Section 229 may appeal to a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid8942432\charrsid9857170 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 ax }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid8942432\charrsid9857170 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 ppeals }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid8942432\charrsid9857170 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 ribunal\'85\'94 \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 \par Counsel for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid86247\charrsid9857170 Applicant}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 submitted that based on its wording and the use of the word }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid7295742\charrsid9857170 \'93may\'94}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid594695\charrsid9857170 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 Section 230 (1) wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 s not mandatory in its application}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 . \par Counsel for the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid86247\charrsid9857170 Applicant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 further submitted that under Article 139(1) of the Constitution of the Republic of Uganda 1995, the High Court has unlimited original jurisdictions in all matters which includes matters such as the present application. Counsel for the Applicant submitted that Section 230 of the EACCMA sought to curtail the constitutional powers of this court which was void. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1336997\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 He submitted that similar objections to that of the Respondent in this application were raised in the case of \par \par }\pard \ltrpar\s16\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid7295742\charrsid9857170 Commissioner General of Uganda Revenue Authority}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid7295742\charrsid9857170 V Meera Investments Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid1336997\charrsid9857170 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 CA 22 of 2007 (sc) \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 \par but the objection}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2845725\charrsid9857170 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 were dismissed.}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid7295742\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 \par Counsel for the Applicant submitted that this court had ever reviewed the decision of the Commissioner Customs in the case of \par \par }\pard \ltrpar\s16\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11491853\charrsid9857170 Joshua Kasibo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11491853\charrsid9857170 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11491853\charrsid9857170 The Commissioner Customs URA }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 MA 844 of 2007 \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 \par He further submitted that Section 36 of the Judicature Act which allows for the grant of prerogative powers does not make them an alternative remedy and so there is no basis for that argument. \par \par I have heard and considered the submission of both Counsel for which I am grateful. \par \par In the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11491853\charrsid9857170 Joshua Kasibo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 (supra), I held that the grant of prerogative orders is discretionary in nature. I further held that in exercising its discretion with respect to prerogative orders, the court must act judicially and according to settle principles. \par I take this opportunity to reaffirm my above stated position in this application. One cardinal principle of prero gative orders is that they look to the control of the exercise and abuse of power by those in public offices, rather than at providing final determination }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2256701\charrsid9857170 of private rights which is to be done in normal civil suits. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2845725\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2256701\charrsid9857170 In the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid1336997\charrsid9857170 Micro-Care}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2256701\charrsid9857170 (supra), }{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid2256701\charrsid9857170 Justice Bamwine}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2256701\charrsid9857170 relying on cases cited by Counsel for the Applicant raised other principles that need to be taken into}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 when granting prerogative orders.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11491853\charrsid9857170 \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 The first is that an Applicant for Judicial Review should first exhaust whatever other rights he has by w ay of appeal. He further held that Judicial Review is a collateral process which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 should rarely be used to attack}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 an appealable decision. In such a situation the Applicant\rquote s pleadings must show that the alternative remedy is not adequate or for other sound reason. \par \par Counsel for the Applicant has tested these principles against the original jurisdiction of the High Court as provided for in the Constitution of Uganda. In this regard, the decision in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid16341906\charrsid9857170 Meera Investments Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 (supra) is instructive. In that case the taxpayer contested asse}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid594695\charrsid9857170 ssments made with regard to C}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 orporation and VAT taxes. It was the argument of the Uganda Revenue Authority then as it is in this application that the correct procedure was for the taxpayer to appeal to TAT. In the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid16341906\charrsid9857170 Meera Investments Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 case (supra) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid16341906\charrsid9857170 Justice G. Kanyeihamba}{ \rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 (JSC as he then was) agreed with agreed with holdings of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid16341906\charrsid9857170 Justice G. Okello}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid16341906\charrsid9857170 (JA as he then was) when he stated \par \par }\pard \ltrpar\s16\qj \fi720\li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid16341906\charrsid9857170 \'93 The conferment of appellate jurisdiction on the High Court by Section 27 of the Tax Appeals Tribun al has no effect on the original jurisdiction of the High Court conferred by Article 13(1) of the constitution. That means that a party who is aggrieved by the decision }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid13769408\charrsid9857170 of the tax authorities on tax matters may choose either to apply to the Tax Appeals Tribunal for review or file a suit in the High Court to redress the dispute}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid11945049\charrsid9857170 . The choice is his/hers. Once he/she goes direct to the High Court, that court cannot chase him/her away on the ground that it lacks original jurisdiction in the matter\'85\'94 \par }\pard \ltrpar\s16\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid16341906\charrsid9857170 \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 That is indeed the position of law as decided by the Supreme Court. There are however some important differences between the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Meera Investments Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 (supra) and the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Micro-Care}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 case (supra). The }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Meera Investments Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 case (supra) first came to the High Court by way of a ordinary suit (filed as High Court Civil Suit No. 185 of 2005) whereas the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Micro-Care}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 case (supra) like this present application was filed for Judicial Review. As stated earlier the grant of prerogative orders by way of Judicial Review is discretionary which is different for how an ordinary suit is handled. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 Judicial Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 the Applicant must meet the necessary tests for the court to exercise its discretion. In this application it is clear that the Applicant has decided to use the collateral process of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 Judicial Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 to attack an appealable decision. There is no averment in the Applicant\rquote s pleadings to justify this course of action. On what basis then can court exercise its discretion in this applicati}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid2845725\charrsid9857170 on absent a good reason? Where}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 as }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 Judicial Review }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 was used in the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Joshua Kasibo}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 (supra), I agree with Counsel for the Respondent that in that particular case, they did not object to that procedure. I am sure they must have had good reasons for that. \par \par I take the view then that great care should be taken in preparing an application for }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11028068\charrsid9857170 Judicial Review}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 . I agree that Section 230 of the EACCMA is not mandatory but that does not in itself low the bar required in the courts exercise of judicial discretion. I can do no better than re echo the words of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Bamwine J}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 . in the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid11945049\charrsid9857170 Micro-Care}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 case (supra) when he said \par \par }\pard \ltrpar\s16\qj \li720\ri748\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin748\lin720\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid11945049\charrsid9857170 \'93\'85 I should perhaps add that it is becoming increasingly fashionable these days to seek }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid11028068\charrsid9857170 Judicial Review }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\f0\insrsid11945049\charrsid9857170 orders even in the clearest of cases where alternative procedures are more convenient. This trend is undesirable and must be checked\'85\'94 \par }\pard \ltrpar\s16\qj \li0\ri748\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin748\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 \par }\pard \ltrpar\s16\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid11945049\charrsid9857170 I agree. In this era of case management, it is the duty of a trial Judge to see that cases are tried as expeditiously and in expensively as possible}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12411429\charrsid9857170 (See }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid12411429\charrsid9857170 Lord Roskill}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12411429\charrsid9857170 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid12411429\charrsid9857170 Ashmore}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12411429\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid12411429\charrsid9857170 V}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12411429\charrsid9857170 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\f0\insrsid12411429\charrsid9857170 Corporation of Lloyds}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid12411429\charrsid9857170 [1992] All ER 486 at 488) and this also means ensuring that unjustified short cuts to the Judge\rquote s docket are eliminated. \par \par That being the case, I uphold the preliminary objection and the application must fail for this reason on account of being premature in law. It is struck out with costs. \par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \f0\insrsid1051306\charrsid9857170 \par }\pard\plain \ltrpar\s21\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \ab\ai\af38\afs20\alang1025 \ltrch\fcs0 \i\f38\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid5394198\charrsid9857170 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 \par }{\rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid4331119\charrsid9857170 Geoffrey Kiryabwire \par JUDGE \par Date: }{\rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid4413494\charrsid9857170 24/02/2010}{\rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid4331119\charrsid9857170 \par }{\rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid933805\charrsid9857170 \par }{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 \par }\pard\plain \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid933805\charrsid9857170 \par }\pard\plain \ltrpar\s21\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 \rtlch\fcs1 \ab\ai\af38\afs20\alang1025 \ltrch\fcs0 \i\f38\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 \par 24/02/2010 \par 9:48 a.m. \par }{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid933805\charrsid9857170 \par Judgment read and signed in open court in the presence of; \par }{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 \par {\listtext\pard\plain\ltrpar \s21 \rtlch\fcs1 \ab\af1 \ltrch\fcs0 \f1\insrsid933805\charrsid9857170 \hich\af1\dbch\af0\loch\f1 -\tab}}\pard \ltrpar\s21\ql \fi-720\li1080\ri0\sl360\slmult1\widctlpar \jclisttab\tx1080\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid9857170 {\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 T. Kavum}{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid10425384\charrsid9857170 a}{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 for Applicant \par {\listtext\pard\plain\ltrpar \s21 \rtlch\fcs1 \ab\af1 \ltrch\fcs0 \f1\insrsid933805\charrsid9857170 \hich\af1\dbch\af0\loch\f1 -\tab}C. Ouma for Respondent \par }\pard \ltrpar\s21\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 In Court \par {\listtext\pard\plain\ltrpar \s21 \rtlch\fcs1 \ab\af1 \ltrch\fcs0 \f1\insrsid933805\charrsid9857170 \hich\af1\dbch\af0\loch\f1 -\tab}}\pard \ltrpar\s21\ql \fi-720\li1080\ri0\sl360\slmult1\widctlpar \jclisttab\tx1080\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin0\lin1080\itap0\pararsid9857170 {\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 Mr. Amin for Applicant \par {\listtext\pard\plain\ltrpar \s21 \rtlch\fcs1 \ab\af1 \ltrch\fcs0 \f1\insrsid933805\charrsid9857170 \hich\af1\dbch\af0\loch\f1 -\tab}Rose Emeru \endash Court Clerk \par }\pard \ltrpar\s21\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \ab0\ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid933805\charrsid9857170 \par \par \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 \par Geoffrey Kiryabwire \par JUDGE \par \par Date: 24/02/2010 \par }{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \b\i0\f0\insrsid933805\charrsid9857170 \par }\pard \ltrpar\s21\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid933805\charrsid9857170 \par }\pard \ltrpar\s21\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9857170 {\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid7889575\charrsid9857170 \par \par }{\rtlch\fcs1 \ai0\af0\afs24 \ltrch\fcs0 \i0\f0\insrsid14876751\charrsid9857170 \par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8 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