Housing Finance Company of Uganda Ltd v Commissioner General, Uganda Revenue Authority (HCT-00-CC-MA 722 of 2005) [2005] UGCommC 76 (14 December 2005)

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{\creatim\yr2006\mo2\dy7\hr10\min14}{\revtim\yr2006\mo2\dy7\hr10\min14}{\printim\yr2005\mo12\dy6\hr15\min25}{\version2}{\edmins0}{\nofpages3}{\nofwords1307}{\nofchars7455}{\*\company }{\nofcharsws8745}{\vern24579}} \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1800\dgvorigin1440\dghshow1\dgvshow1 \jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\rsidroot15406208\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid672230 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 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\li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid13726226 \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 \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\b\insrsid15406208\charrsid7287965 THE REPUBLIC OF UGANDA}{\b\insrsid15861250\charrsid7287965 \par }{\b\insrsid15406208\charrsid7287965 \par IN THE HIGH COURT OF UGANDA AT KAMPALA}{\b\insrsid15406208 \par }{\b\insrsid7287965 \par COMMERCIAL COURT DIVISION}{\b\insrsid7287965\charrsid7287965 \par }{\insrsid15406208 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7287965 {\b\insrsid7287965\charrsid7287965 HCT-00-CC-MA-0722-2005 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid7287965 \par }{\insrsid15406208 IN THE MATTER OF AN APPLICATION FOR LEAVE TO APPLY FOR JUDICIAL REVIEW \par }{\insrsid7287965 \par AND \par }{\insrsid15406208 \par IN THE MATTER OF AN APPLICATION BY \par \par }{\b\insrsid15406208\charrsid7287965 HOUSING FINANCE COMPANY OF UGANDA LTD}{\insrsid15406208 APPLICANT \par \par VERSUS \par \par }{\b\insrsid15406208\charrsid7287965 THE COMMISSIONER GENERAL}{\insrsid15406208 RESPONDENT \par }{\b\insrsid15406208\charrsid7287965 UGANDA REVENUE AUTHORITY \par \par }{\insrsid15406208 \par \par }{\b\ul\insrsid15406208\charrsid7287965 BEFORE: THE HONOURABLE MR. JUSTICE FMS EGONDA-NTENDE \par \par RULING \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10234346 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \fi-360\li720\ri0\sl480\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6038193 { \insrsid10234346 The applicant is seeking leave of this court to apply for judicial review in respect of a decision by the Commissioner General of Uganda Revenue Authority, herein referred to as the respondent, made on 22}{ \super\insrsid10234346\charrsid10234346 nd}{\insrsid10234346 September 2005, ordering the applicant to pay Shs.2,427,486,928.00 as Value Added Tax, hereinafter referred to as VAT on 3 projects administered by the applicant.}{\insrsid15406208 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10234346 \hich\af0\dbch\af0\loch\f0 2.\tab}}{\insrsid10234346 It is contended for the applicant that }{\insrsid7287965 the respondent wrongly mis}{\insrsid12474062 -}{\insrsid10234346 appreciated the services rendered by the applicant and put them out of the domain of financial services, which }{\insrsid12474062 is}{\insrsid10234346 exempted }{\insrsid12474062 from}{\insrsid10234346 VAT. It is asserted that this }{\insrsid7287965 assessment}{\insrsid10234346 was illegal, high handed, and arbitrary and ou}{\insrsid12474062 gh}{\insrsid10234346 t to be quashed as the item upon which it was charged is an exempted supply under the VAT Act. This application is specifically for leave of this cou rt to apply for judicial review, and seek orders of certiorari and prohibition to quash the said decision. The application is supported by an affidavit of Patrick Kabonero}{\insrsid8934982 ,}{\insrsid10234346 the General Manager}{\insrsid8934982 ,}{ \insrsid10234346 of the applicant. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12462705 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\insrsid12462705 Mr. James Nangwala, learned counsel for the applicant, in his submission to this court stated that all he has to show at this stage is whether there was a decision in respect of which judicial review is sought. He submitted that the decision of the }{\insrsid12474062 respondent}{\insrsid12462705 of 22}{\super\insrsid12462705\charrsid12462705 nd}{\insrsid12462705 September 2005 is such kind of decision that is subject to judicial review as the decision was both arbitrary and amounted to a wrong interpretation of the law. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12679628 \hich\af0\dbch\af0\loch\f0 4.\tab}}{\insrsid12679628 I need to point out at the outset, without attempting to evaluate fully the merits of the application for judicial review, some thing that would be done at the next stage, that on the evidence put forth by the applicant the decision complained}{\insrsid7044508 of}{\insrsid12679628 is anything but arbitrary}{\insrsid7044508 or high handed}{\insrsid12679628 . It may well be the result of wrong interpretation of the law, but the decision complained of was arrived at after receipt of the applicant}{\insrsid7044508 \rquote }{\insrsid12679628 s views}{\insrsid7044508 on the subject matter of the decision. }{ \insrsid12679628 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7044508 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\insrsid7044508 Some of the applicant\rquote s views were accepted, and some were rejected, and the reasons provided for such rejection in the letter communicating the decision of 22}{\super\insrsid7044508\charrsid7044508 nd}{\insrsid7044508 Se ptember 2005. According to the Concise Oxford Dictionary, arbitrary is defined as \lquote based on uninformed opinion or random choice; capricious, 2 despotic\rquote . Page 55, The Concise Oxford Dictionary, 8}{\super\insrsid7044508\charrsid7044508 th}{ \insrsid7044508 Edition. The decision complained of is neither arbitrary}{\insrsid12474062 in the ordinary meaning of the word,}{\insrsid7044508 nor high handed as contended by the applicant. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12462705 \hich\af0\dbch\af0\loch\f0 6.\tab}}{\insrsid12462705 I drew Mr. Nangwala\rquote s attention to the fact that the applicant has a statutory right of }{\insrsid7044508 review}{ \insrsid12462705 to the Tax Appeals Tribunal against the decision of the respondent. In response thereto Mr. Nangwala stated that the applicant was out of time with regard to lodging an application for review before the Tax Appeals Tribunal. Secondly}{ \insrsid12779726 ,}{\insrsid12462705 }{\insrsid12779726 Mr. Nangwala}{\insrsid12462705 submitted that this court has jurisdiction to entertain the matter by way of judicial review, and relied on the case }{\insrsid12462705\charrsid7763069 of}{ \i\ul\insrsid12462705\charrsid7763069 Rabo Enterprises (U) Ltd and Anor versus Commissioner General Uganda Revenue Authority Court of Appeal Civil Appeal No.55 of 2003}{\i\ul\insrsid14024847\charrsid7763069 . \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14024847 \hich\af0\dbch\af0\loch\f0 7.\tab}}{\insrsid14024847 Firstly }{\insrsid12930673 on an}{\insrsid14024847 application for leave to apply for judicial review, the applicant must show t hat he has standing, sufficient interest in the decision being contested, and relief sought. The applicant must also }{\insrsid7763069 show }{\insrsid14024847 that he has an arguable case. The threshold at this stage need not}{\insrsid12474062 ,}{ \insrsid14024847 necessarily}{\insrsid12474062 ,}{\insrsid14024847 }{\insrsid12474062 be }{\insrsid14024847 high. Without question in the case before}{\insrsid7763069 me }{\insrsid12779726 the a pplicant has both standing and sufficient interest in the decision complained of}{\insrsid14024847 . }{\insrsid7763069 However, t}{\insrsid14024847 hat is not the end of the matter.}{\insrsid12462705 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14024847 \hich\af0\dbch\af0\loch\f0 8.\tab}}{\insrsid14024847 Where an applicant has alternative remedies at law, such as a statutory right of appeal, the position in England and Wales, and Sc otland, is that, it is incumbent upon the applicant to show, why it is inappropriate to take the ordinary path, and instead}{\insrsid10115576 ,}{\insrsid14024847 it is appropriate that the matter be dealt with by way of judicial review.}{ \insrsid10556701 In the words of Sir Donaldson MR, }{\i\ul\insrsid10556701\charrsid7763069 in R v Secretary of State for the Home Department, ex parte Swati [1986] 1 All ER 717}{\i\ul\insrsid12264772\charrsid7763069 at page 722}{\insrsid12264772 , }{ \insrsid10556701 }{\insrsid6038193 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6038193 {\insrsid10556701 \lquote \'85 ..it is well established that, in giving or refusing leave to apply for judicial review, account must be taken of alternative remedies available to the applicant. This aspect was considered by this court recently in R v Chief Constable of Merseyside Police, ex pa Calveley [1986] 1 All ER 257, [1986] 2 WLR 144 and it was held that the jurisdiction would not be exercised where there was an alternative remedy by way of appeal, s a ve in exceptional circumstances. By definition, exceptional circumstances defy definition, but, where Parliament provides an appeal procedure, judicial review will have no place unless the applicant can distinguish his case from the type of case for which the appeal procedure was provided.\rquote }{\insrsid14024847 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12264772 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ql \fi-360\li720\ri0\sl480\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6038193 { \insrsid12264772 I have not been able to come across a Ugandan decision on the matter. The case cited by Mr. Nangwala, a copy of which was provided, is not helpful, as it is not on the point. What the Court of Appeal dealt with in }{ \i\ul\insrsid12264772\charrsid4199735 the Rabo Enterprises (U) Ltd and Anor v Commissioner General Uganda Revenue Authority}{\insrsid12264772 is whether the High Court\rquote s unlimited jurisdiction in all matters was ousted or not in respect of the matters that the Tax Appeals Tribunal had jurisdiction to handle. The Court }{\insrsid7287965 of Appeal}{\insrsid12264772 decided that the High Court had unlimited jurisdiction in all matters including the case that was before the High Court, in which the High Court had declined jurisdiction. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid12264772 \hich\af0\dbch\af0\loch\f0 10.\tab}In th}{\insrsid10907360 e}{\insrsid12264772 instant case, I am satisfied that this court has jurisdiction. The question before me is whether th}{ \insrsid10907360 is is an appropriate case for this court to exercise its discretion, and grant leave to the applicant to proceed by way of judicial review, in a matter for which the applicant has an alternative remedy, a statutory right of review, which he has not exercised. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10907360 \hich\af0\dbch\af0\loch\f0 11.\tab} Mr. Nangwala stated that the applicant was out of time to lodge an application for review before the Tax Appeals Tribunal, the period being 30 days from the date the decision is served upon the intending applicant. I agree that that is so. Section 16(1) (c) of the Tax Appeals Tribunal Act, provides so. But provision is made for an application to be made to the Tax Appeals Tribunal to extend time within which to lodge an application for review under Section 16(2) of t he Tax Appeals Tribunals Act. In any case under Section 16(7) of the same Act, it is provided, \lquote An application for review of a taxation decision shall be made within six months after the date of the taxation decision.\rquote The applicant may well still be in time to lodge its application}{\insrsid6038193 for review}{\insrsid10907360 .}{\insrsid12264772 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6038193 \hich\af0\dbch\af0\loch\f0 12.\tab}}{\insrsid6038193 In cases such as this application, I am persuaded to follow the view expressed by Sir Donaldson MR in }{ \i\ul\insrsid6038193\charrsid7763069 R v Secretary of State for Home Affairs ex parte Swati}{\insrsid6038193 , that leave to proceed by way of judicial review may be with held, where parliament has provided for an alternative remedy, unless the applicant is able to show some exceptional circumstances, or some other ground why it is inappropriate for the matter to be dealt with by way of review by the Tax Appeals Tribunal, and that the matter can}{\insrsid12474062 ,}{\insrsid6038193 more appropriately}{\insrsid12474062 ,}{\insrsid6038193 be dealt with by this court}{\insrsid12474062 by way of judicial review}{\insrsid6038193 . The applicant has failed to do so in the instant case. The application for leave for judicial review is refused accordingly. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid4199735 \hich\af0\dbch\af0\loch\f0 13.\tab}}{\insrsid4199735 I must hasten to add that there are exceptions to }{\insrsid7287965 the \lquote rule\rquote }{\insrsid4199735 at hand. If a matter in question or decision in issue is questioned on the basis of the same being }{\i\insrsid4199735\charrsid7287965 ultra vires }{\insrsid4199735 or procured by fraud, ill will, bias, or some other circumstance that makes it imperative that judicial review be embarked upon, leave may be granted regardless of the existence of an alternative remedy. Leave lies within the discretion of the court.

\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6038193 \hich\af0\dbch\af0\loch\f0 14.\tab}}{\insrsid6038193 Before I take leave of this matter I would like to note that Mr. Nangwala provided court with a copy of the dec}{\insrsid4199735 ision of the Court of Appeal }{\insrsid7287965 in }{\i\ul\insrsid7287965\charrsid4199735 Rabo}{\i\ul\insrsid4199735\charrsid4199735 Enterprises (U) Ltd and Anor v Commissioner General Uganda Revenue }{\i\ul\insrsid7287965\charrsid4199735 Authority}{ \insrsid7287965 (}{\insrsid4199735 Supra) }{\insrsid6038193 referred to above. }{\insrsid3747119 The decision had only the opinion of one justice of appeal out of a }{\insrsid7287965 Coram}{\insrsid3747119 of three who heard the matter. What the other justices decided is not available. }{\insrsid4199735 Worse still t}{\insrsid3747119 he opinion }{\insrsid4199735 was }{\insrsid3747119 missing}{\insrsid4199735 page four}{\insrsid3747119 . This was not helpful at all. If counsel are going to pass on any authorities to the court, counsel must ensure that the authority is complete.}{\insrsid6038193 \par }\pard \ql \li0\ri0\sl480\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6038193 {\insrsid6038193 Dated, Signed and Delivered in Kampala this 14}{\super\insrsid6038193\charrsid6038193 th}{\insrsid6038193 December 2005

\par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6038193 {\insrsid6038193 \par \par \par \par \par FMS Egonda-Ntende \par Judge \par }}