Diplomatic Duty Free Services Limited v The Commissioner General of Uganda Revenue Authority & Another (Civil Application 29 of 1994) [1994] UGHC 65 (25 February 1994)

## THE REPUBLIC OF UGANDA

IN THE HIGH COURT OF UGANDA AT KAMPALA

## CIVIL APPLICATION NO. <sup>P</sup>.9 <sup>O</sup>F 199^

DIPLOMATIC DUTY FREE SERVICES LTD. .. APPLICANT.

## VERSUS

| 1. | | | THE COMMISSIONER GENERAL<br>OF UGANDA REVENUE AUTHORITY | | | J<br>I | | * | *CESPONDENT. | | |----|-----------|-----|---------------------------------------------------------|-----|---------|--------|--------|----------|--------------|--| | 2. | | | THE UGANDA REVENUE AUTHORITY | | | J | | | | | | | BEFORE: — | The | Honourable | Mr. | Justice | | J. W. N. | Tsekooka | | |

## ORDER

The title of the Chamber application is not quite so perfect. However the applicant has instituted Chamber Summons Application (Exparte) by virtue of S. J^f of thr Judicature Act, 19&7 and Rule 3 of the Law Reform (Mis . ' revisions) (Rules of Court) Rules (S. I^ 7^~\*1 <sup>o</sup> ' JT'Ae .p> applicant seeks leave of this court tc apply to ce-urt <y Notice of Motion for he Orders of Certiorari and Prohibition to (i) require the respondents to produce before this courts all the documents and proceedings leading to the decision to hold goods imported by the applicant in early January, <sup>1994</sup> and (ii) tn prohibit the respondents from\*selling off the applicant's goods to recover taxes owed by a certain M/S KSsaasi Coffee Growers and processors Ltd.

The Chamber Summons is supported by applicant's statement required by Rule <sup>3</sup> (2) and affirmation required by the same rule. The Affirmation was made by Nasser Ntege Ssebagala. To the statement are annexed letters marked annextures <sup>H</sup>A<sup>n</sup> and nB" which were addi-essed to Ssebagala and M/S Byenkya, Kihika & Co., Advocates, respectively, about the taxes and the withholding of the goods-,

Also annexed are Certificate of Incorporation of the applicant and documents relating to the goods.

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I have perused and considered the contents of the Chamber Summons, the statement and Annextures thereto and affirmation of Mr. Ssebagala. I have considered the submissions of Mr. Byenkya and Rules 3 and 5 of the said rules. I think that prima facie there are grounds for granting leave and I hereby do grant the leave sought.

- $1.$ The respondent should be served with Notice of Motion of the application for the orders sought. - $\mathbf{2}$ . I direct that there should be No sale or disposal of the goods withheld by the Respondents or their servante until disposal of the main application for the two orders or until further orders of this court.

Costs of this application shall be in the cause.

J. W. N. TSEKOOKO

JUDGE $25/2/1994.$

At 12.30 p.m. Applicant present. Byenkya for Applicant. Ssensonga court clerk. Order read out.

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ab

J. W. N/ TSEKOOKO JUDGE

$25/2/1994.$