Informer No.TCI/002/07/05-06 v Uganda Revenue Authority (Misc.App.No. 202 of 2010) [2010] UGHC 43 (5 September 2010)

{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;} {\f38\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604030504040204}Tahoma;}{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;} {\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;} {\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;} {\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;} {\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f206\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\f207\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;} {\f209\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f210\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f211\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\f212\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);} {\f213\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f214\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f546\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}{\f547\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;} {\f549\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f550\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f553\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}{\f586\fbidi \fswiss\fcharset238\fprq2 Tahoma CE;} {\f587\fbidi \fswiss\fcharset204\fprq2 Tahoma Cyr;}{\f589\fbidi \fswiss\fcharset161\fprq2 Tahoma Greek;}{\f590\fbidi \fswiss\fcharset162\fprq2 Tahoma Tur;}{\f591\fbidi \fswiss\fcharset177\fprq2 Tahoma (Hebrew);} {\f592\fbidi \fswiss\fcharset178\fprq2 Tahoma (Arabic);}{\f593\fbidi \fswiss\fcharset186\fprq2 Tahoma Baltic;}{\f594\fbidi \fswiss\fcharset163\fprq2 Tahoma (Vietnamese);}{\f595\fbidi \fswiss\fcharset222\fprq2 Tahoma (Thai);} {\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;} {\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);} {\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;} {\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;} {\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;} {\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;} {\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;} {\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;} {\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);} {\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;} {\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;} {\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;} {\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;} {\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);} {\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);} {\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;} {\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;} {\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);} {\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}} {\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0; \red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;}{\*\defchp }{\*\defpap \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{ \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \sqformat \spriority0 Normal;}{\*\cs10 \additive \ssemihidden \spriority0 Default Paragraph Font;}{\* \ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \spriority0 Normal Table;}{ \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext15 \spriority0 \styrsid4208473 footer;}{\*\cs16 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \sbasedon10 \spriority0 \styrsid4208473 page number;}{\s17\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af38\afs16\alang1025 \ltrch\fcs0 \f38\fs16\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext17 \ssemihidden \spriority0 \styrsid15813592 Balloon Text;}}{\*\listtable{\list\listtemplateid-99464558\listhybrid{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-479064958\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1080\jclisttab\tx1080\lin1080 } {\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid1100529278\'02\'01);}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1800 \jclisttab\tx1800\lin1800 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext \leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0 \levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid1070662043}{\list\listtemplateid-713886696\listhybrid{\listlevel \levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\levelspace0\levelindent0{\leveltext\leveltemplateid-479064958\'02\'00.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \fbias0\hres0\chhres0 \fi-720\li1080\jclisttab\tx1080\lin1080 } {\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'01.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li1440 \jclisttab\tx1440\lin1440 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'02.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li2160\jclisttab\tx2160\lin2160 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703\'02\'03.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li2880\jclisttab\tx2880\lin2880 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698713\'02\'04.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li3600\jclisttab\tx3600\lin3600 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698715\'02\'05.;}{\levelnumbers\'01;} \rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li4320\jclisttab\tx4320\lin4320 }{\listlevel\levelnfc0\levelnfcn0\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext\leveltemplateid67698703 \'02\'06.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5040\jclisttab\tx5040\lin5040 }{\listlevel\levelnfc4\levelnfcn4\leveljc0\leveljcn0\levelfollow0\levelstartat1\lvltentative\levelspace0\levelindent0{\leveltext \leveltemplateid67698713\'02\'07.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-360\li5760\jclisttab\tx5760\lin5760 }{\listlevel\levelnfc2\levelnfcn2\leveljc2\leveljcn2\levelfollow0\levelstartat1\lvltentative\levelspace0 \levelindent0{\leveltext\leveltemplateid67698715\'02\'08.;}{\levelnumbers\'01;}\rtlch\fcs1 \af0 \ltrch\fcs0 \hres0\chhres0 \fi-180\li6480\jclisttab\tx6480\lin6480 }{\listname ;}\listid2028408685}}{\*\listoverridetable{\listoverride\listid1070662043 \listoverridecount0\ls1}{\listoverride\listid2028408685\listoverridecount0\ls2}}{\*\rsidtbl \rsid134017\rsid401738\rsid414742\rsid620956\rsid666421\rsid746877\rsid1013266\rsid1143630\rsid1206075\rsid1654917\rsid1779149\rsid2493471\rsid2519205\rsid2756994 \rsid2844754\rsid3279622\rsid3605349\rsid4208473\rsid4344890\rsid4355004\rsid4393391\rsid5388541\rsid5456080\rsid5518312\rsid5575898\rsid6035575\rsid6059656\rsid6120916\rsid6881820\rsid6956148\rsid6956732\rsid7539063\rsid7673730\rsid7757485\rsid8148027 \rsid8483543\rsid8664830\rsid8854102\rsid9004642\rsid9061433\rsid9129429\rsid9712360\rsid10493398\rsid10623612\rsid10712299\rsid11216539\rsid11418479\rsid11548123\rsid11933665\rsid12594317\rsid12921894\rsid13324318\rsid13331751\rsid13385291\rsid13639073 \rsid13843286\rsid14165247\rsid14420554\rsid14422333\rsid15279595\rsid15417691\rsid15618243\rsid15753612\rsid15813592\rsid15949201\rsid15993241\rsid16285615\rsid16403988}{\mmathPr\mmathFont34\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0 \mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\title THE REPUBLIC OF UGANDA}{\author skalisa}{\operator hkaggwa}{\creatim\yr2010\mo10\dy6\hr10\min49}{\revtim\yr2010\mo10\dy6\hr10\min49}{\printim\yr2010\mo9\dy6\hr16\min28}{\version2}{\edmins14} {\nofpages5}{\nofwords1206}{\nofchars6194}{\*\company COJ}{\nofcharsws7386}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1800\margr1800\margt1440\margb1440\gutter0\ltrsect \widowctrl\ftnbj\aenddoc\trackmoves0\trackformatting1\donotembedsysfont1\relyonvml0\donotembedlingdata0\grfdocevents0\validatexml1\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors1\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\rsidroot746877\newtblstyruls\nogrowautofit\utinl \fet0{\*\wgrffmtfilter 013f}\ilfomacatclnup0{\*\ftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid666421 \chftnsep \par }}{\*\ftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid666421 \chftnsepc \par }}{\*\aftnsep \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid666421 \chftnsep \par }}{\*\aftnsepc \ltrpar \pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid666421 \chftnsepc \par }}\ltrpar \sectd \ltrsect\linex0\headery708\footery708\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid4208473\sftnbj {\footerl \ltrpar \pard\plain \ltrpar\s15\ql \li0\ri0\widctlpar \tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11548123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst { \rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\insrsid2756994 PAGE }}{\fldrslt }}\sectd \ltrsect\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\insrsid2756994 \par }\pard \ltrpar\s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2756994 \par }}{\footerr \ltrpar \pard\plain \ltrpar\s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\wraparound\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11548123 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\insrsid2756994 PAGE }}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\lang1024\langfe1024\noproof\insrsid5388541 2}}}\sectd \ltrsect \linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\insrsid2756994 \par }\pard \ltrpar\s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2756994 \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\qc \li0\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid746877\charrsid5388541 THE REPUBLIC OF UGANDA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid15279595\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid746877\charrsid5388541 IN THE HIGH COURT OF UGANDA AT KAMPALA \par MISCELLANEOUS APPLICATION NO. 202 OF 2010 \par (Arising from Civil Suit No. 0579 of 2007) \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid746877\charrsid5388541 \par INFORMER NO. TCI/002/07/05-06 ::::::::::::::::::::::APPLICANT \par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid746877\charrsid5388541 VERSUS \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid746877\charrsid5388541 UGANDA REVENUE AUTHORITY ::::::::::::::::::::::::::RESPONDENT

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid414742\charrsid5388541 \par BEFORE: THE HONOURABLE MR. JUSTICE YOROKAMU BAMWINE \par \par RULING \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid414742\charrsid5388541 This application for an order that the Judgment/Decree made by this court in HCCS No. 0579 of 2007 be reviewed was brought under S.33 of the Judicature Act, Cap.13; Section s 82 and 98 of the Civil Procedure Act and O.46 rr.1 and 2 and O.52 rr. 1 and 3 of the Civil Procedure Rules. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1206075\charrsid5388541 \par From the pleadings, the applicant provided information to the respondent regarding under declaration of tax by Tororo Cement Industries Ltd. The respondent subsequently collected the under declared taxes from the said Tororo Cement Industries Ltd. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7757485\charrsid5388541 \par The applicant now claims that his claim was on the basis of Shs.5,422,453,800/= but at the trial the respondents averred that they received only Shs.4, 072,453,800/= as undeclared taxes collected and judgment was entered on the basis of the latter sum. He avers that upon receipt of the judgment he has realized that it was an apparent error/mistake for court to have based its judgment on Shs.4,072,453,80 0/= as an agreed fact whereas it was not agreed. He contends that the apparent error/mistake constitutes sufficient cause for this court to review its judgment. \par \par When the case came up for hearing, Mr. Ndyomugabe for the applicant intimated to court that he received a reply to the application late on Friday last week. I did indicate to him that whether service was late or not, I had perused the pleadings on record and come to the conclusion that I was functus officio. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9712360\charrsid5388541 \par I did so in accordance with powers vested in this court under Section 98, disallowed the application with costs to the respondent and promised to make a more detailed ruling later. I now do so. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7539063\charrsid5388541 \par I have already set out the basis of the applicant\rquote s case. In opposition is an affidavit of Moses Kazibwe-K}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6059656\charrsid5388541 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7539063\charrsid5388541 wumi, the Assistant Commissioner in charge of Litigation. He states that this is not a case meriting review of the judgment of court since there is no error/mistake apparent o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6059656\charrsid5388541 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7539063\charrsid5388541 the face of the record. He has come to this conclusion because he personally handled the case on 25/06/09; at the conferencing the plaintiff\rquote s counsel stated that his client\rquote s claim was based on an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483543\charrsid5388541 amount of Shs.5,422,784,800/= allegedly collected by the respondent from Tororo Industries; the respondent informed court tha t the amount collected and on which the plaintiff\rquote s claim had to be based was Shs.4,072,453,800/=.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7539063\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483543\charrsid5388541 \par From the pleadings, HCCS No.0579-2007 under which this application arises came up for conferencing on 25/06/09. Mr. Barata appeared for the plaintiff, who was also present in person, and Mr. Kazibwe appeared for the defendant. From the proceedings of the day}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6059656\charrsid5388541 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5518312\charrsid5388541 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483543\charrsid5388541 Mr. Kazibwe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9061433\charrsid5388541 informed court that the plaintiff had been paid Shs.199,910,000/=. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6059656\charrsid5388541 At the conferencing,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9061433\charrsid5388541 the parties made the following concessions. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8483543\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-720\li1080\ri0\sl360\slmult1\widctlpar \jclisttab\tx1080\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin1080\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 Th e plaintiff gave the defendant information regarding under declaration of Tax Liability to URA by Tororo Cement Industries Ltd. \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 2.\tab}Defendants subsequently collected the under declared taxes from the said Tororo Cement Industries. \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 3.\tab}The plaintiff was paid Shs.199,910,000/= as informer\rquote s reward. \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 4.\tab}The defendant collected a sum of Shs.4,072,453,800/= only being the under declared withholding tax. \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 5.\tab}The recovered amount included interest of Shs.2,147,593,800/=. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \par On the basis of the above points of agreement, two issues were framed for determination. \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-720\li1080\ri0\sl360\slmult1\widctlpar \jclisttab\tx1080\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1080\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 Whether the plaintiff is entitled to 10% of the whole amount recovered. \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 2.\tab}Remedies. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \par In a Judgment which was delivered on 10/08/2009, I answered the 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6881820\charrsid5388541 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 issue in the affirmative. Close to a year later, that is, on 17/05/2010, the plaintiff/applicant changed lawyers and filed this application. \par \par My understanding of the law is that in an application for review the applicant must satisfy the conditions laid down by authorities. In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid6881820\charrsid5388541 Nakivubo Chemists (U) Ltd [1971] HCB 12}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 , it was held, inter alia, that the three cases in which a review of a judgment or order is allowed are those of: \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 a)\tab}}\pard \ltrpar\qj \fi-720\li720\ri0\sl360\slmult1\widctlpar \jclisttab\tx720\wrapdefault\aspalpha\aspnum\faauto\ls1\ilvl1\adjustright\rin0\lin720\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 discovery of a new and important matter of evidence previously overlooked by excusable misfortune; \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 b)\tab}some mistake or error apparent on the face of the record; and \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \hich\af0\dbch\af0\loch\f0 c)\tab}for any other sufficient reason, but the expression \lquote sufficient\rquote should be received as meaning sufficiency of a kind analogous to (a) and (b) above.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2844754\charrsid5388541 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5388541 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2844754\charrsid5388541 \par Applying the above principles to the case before me, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\insrsid2844754\charrsid5388541 HCCS No. 0579/2007}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2844754\charrsid5388541 was determined partly on the basis of the agreement between the parties on stated facts and the written submissions of Counsel on the law only. As regards the agreement of the parties on the facts, the plaintiff\rquote s case had been that his claim was based on an amount of Shs.5,422,784,800/= allegedly collected by the respondent from Tororo Cement Industries.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11216539\charrsid5388541 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6881820\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11216539\charrsid5388541 \par Later, the plaintiff in the presence of his counsel did agree with the position of the defendant that the amount collected was not Shs.5,422,784,800/= as claimed but Shs.4,072 ,453,800/=. Accordingly, court was advised that the amount to be litigated and on which the issue for determination would be based was Shs.4,072,453,800/=. On the basis of that agreement the court made a determination of the issue and neither party has appealed against the decision. \par \par In these circumstances, even if I were to take the generous view that the applicant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6059656\charrsid5388541 be allowed an adjournment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13331751\charrsid5388541 , from the pleadings on record, the applicant cannot be heard to say that he has realized upon receipt of Judgment t hat it was an apparent error/mistake for court to have based its judgment on Shs.4,072,453,800/= as an agreed fact whereas it was not agreed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11216539\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1013266\charrsid5388541 The assertion is wrong and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7673730\charrsid5388541 contrary to what transpired in court that day according to the record of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1013266\charrsid5388541 proceedings. There is therefore no apparent error/mistake that would constitute cause for this court to review its Judgment. As far as court is concerned, the issue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10712299\charrsid5388541 as to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1013266\charrsid5388541 the amount collected and on which the plaintiff/applicant\rquote s claim had to be based, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14165247\charrsid5388541 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519205\charrsid5388541 determined }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1013266\charrsid5388541 by agreement of the parties}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14165247\charrsid5388541 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519205\charrsid5388541 to be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14165247\charrsid5388541 Shs.4,072,453,800/=. And in so far as the court based the determination of the issue framed by the parties on that amount, it (the court) is now functus officio. The pleadings}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3605349\charrsid5388541 , whether an adjournment is granted or not,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14165247\charrsid5388541 do not disclose any valid reason on which to base any review. Hence the dismissal of the application in a summary manner under Section 98 of the Civil Procedure Act as in my view it is an abuse of the process of the court.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15949201\charrsid5388541 There must be an end to litigation. If the applicant is indeed affected by a position reached between himself, his counsel and the respondent\rquote s officer, Mr. Kazibwe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13843286\charrsid5388541 , the best course of action would be an appeal in order to protect his interest, if any,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3605349\charrsid5388541 or a suit against his former lawyer for the wrongful compromise, if any,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13843286\charrsid5388541 and not an application for review.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1013266\charrsid5388541 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14422333\charrsid5388541 \par It was for the reasons above that I ordered the application dismissed with costs to the respondent. \par \par For the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5518312\charrsid5388541 avoidance}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14422333\charrsid5388541 of the doubts, I reiterate that order. \par \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid14422333\charrsid5388541 Yorokamu Bamwine \par JUDGE \par 06/09/2010 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2756994\charrsid5388541 \par 06/09/2010 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2756994\charrsid5388541 Mr. Kazibwe for respondent \par Mr. Ndyomugabe for applicant absent \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2756994\charrsid5388541 Court: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2756994\charrsid5388541 Ruling delivered in the absence of the applicant and his lawyer who were aware of the fixture. \par \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid2756994\charrsid5388541 Yorokamu Bamwine \par JUDGE \par 06/09/2010 \par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8 72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7 2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b 44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7 065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000 00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08 84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc 52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353 bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468 656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c 070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7 29e245eb2b260a0238fd010000ffff0300504b03041400060008000000210096b5ade296060000501b0000160000007468656d652f7468656d652f7468656d65 312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87615b8116d8 a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad79482a9c04 98f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b5d8a314d3c 94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab999fb7b471 7509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9699640f671 9e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd5868b37a088d1 e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d60cf03ac1a5 193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f9e7ef3f2d1 17d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be15c308d3f2 8acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a99793849c26ae6 6252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d32a423279a 668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2af074481847 bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86e877f0034e 16bafb0e258ebb4faf06b769e888340b103d3311da9750aa9d0a1cd3e4efca31a3508f6d0c5c5c398602f8e2ebc71591f5b616e24dd893aa3261fb44f95d843b 5974bb5c04f4edafb95b7892ec1108f3f98de75dc97d5772bdff7cc95d94cf672db4b3da0a6557f70db629362d72bcb0431e53c6066acac80d699a6409fb44d0 8741bdce9c0e4971624a2378cceaba830b05366b90e0ea23aaa241845368b0eb9e2612ca8c742851ca251ceccc70256d8d87265dd96361531f186c3d9058edf2 c00eafe8e1fc5c509031bb4d680e9f39a3154de0accc56ae644441edd76156d7429d995bdd88664a9dc3ad50197c38af1a0c16d684060441db02565e85f3b966 0d0713cc48a0ed6ef7dedc2dc60b17e92219e180643ed27acffba86e9c94c78ab90980d8a9f0913ee49d62b512b79626fb06dccee2a432bbc60276b9f7dec44b 7904cfbca4f3f6443ab2a49c9c2c41476dafd55c6e7ac8c769db1bc399161ee314bc2e75cf8759081743be1236ec4f4d6693e5336fb672c5dc24a8c33585b5fb 9cc24e1d4885545b58463634cc5416022cd19cacfccb4d30eb45296023fd35a458598360f8d7a4003bbaae25e331f155d9d9a5116d3bfb9a95523e51440ca2e0 088dd844ec6370bf0e55d027a012ae264c45d02f708fa6ad6da6dce29c255df9f6cae0ec38666984b372ab5334cf640b37795cc860de4ae2816e95b21be5ceaf 8a49f90b52a51cc6ff3355f47e0237052b81f6800fd7b802239daf6d8f0b1571a8426944fdbe80c6c1d40e8816b88b8569082ab84c36ff0539d4ff6dce591a26 ade1c0a7f669880485fd484582903d284b26fa4e2156cff62e4b9265844c4495c495a9157b440e091bea1ab8aaf7760f4510eaa69a6465c0e04ec69ffb9e65d0 28d44d4e39df9c1a52ecbd3607fee9cec7263328e5d661d3d0e4f62f44acd855ed7ab33cdf7bcb8ae889599bd5c8b3029895b6825696f6af29c239b75a5bb1e6 345e6ee6c28117e73586c1a2214ae1be07e93fb0ff51e133fb65426fa843be0fb515c187064d0cc206a2fa926d3c902e907670048d931db4c1a44959d366ad93 b65abe595f70a75bf03d616c2dd959fc7d4e6317cd99cbcec9c58b34766661c7d6766ca1a9c1b327531486c6f941c638c67cd22a7f75e2a37be0e82db8df9f30 254d30c1372581a1f51c983c80e4b71ccdd28dbf000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f74 68656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f24 51eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198 720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528 a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000 000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000 002b0100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468 656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d001400060008000000210096b5ade296060000501b000016000000000000000000 00000000d10200007468656d652f7468656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b010000270000000000 00000000000000009b0900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000960a00000000} {\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d 617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169 6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363 656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e} {\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef0\lsdunhideuseddef0\lsdqformatdef0\lsdprioritydef0{\lsdlockedexcept \lsdqformat1 \lsdlocked0 Normal;\lsdqformat1 \lsdlocked0 heading 1; \lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 2;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 3;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 4; \lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 5;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 6;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 7; \lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 8;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 heading 9;\lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdlocked0 caption;\lsdqformat1 \lsdlocked0 Title; \lsdqformat1 \lsdlocked0 Subtitle;\lsdqformat1 \lsdlocked0 Strong;\lsdqformat1 \lsdlocked0 Emphasis;\lsdsemihidden1 \lsdpriority99 \lsdlocked0 Placeholder Text;\lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;\lsdpriority60 \lsdlocked0 Light Shading; \lsdpriority61 \lsdlocked0 Light List;\lsdpriority62 \lsdlocked0 Light Grid;\lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdpriority65 \lsdlocked0 Medium List 1;\lsdpriority66 \lsdlocked0 Medium List 2; \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdpriority68 \lsdlocked0 Medium Grid 2;\lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdpriority70 \lsdlocked0 Dark List;\lsdpriority71 \lsdlocked0 Colorful Shading;\lsdpriority72 \lsdlocked0 Colorful List; \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdpriority60 \lsdlocked0 Light Shading Accent 1;\lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1; \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdsemihidden1 \lsdpriority99 \lsdlocked0 Revision;\lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph; \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1; \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;\lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 1; \lsdpriority60 \lsdlocked0 Light Shading Accent 2;\lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2; \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2; \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdpriority72 \lsdlocked0 Colorful List Accent 2;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdpriority60 \lsdlocked0 Light Shading Accent 3; \lsdpriority61 \lsdlocked0 Light List Accent 3;\lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 3; \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdpriority70 \lsdlocked0 Dark List Accent 3; \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;\lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdpriority61 \lsdlocked0 Light List Accent 4; \lsdpriority62 \lsdlocked0 Light Grid Accent 4;\lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 4; \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 4; \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdpriority60 \lsdlocked0 Light Shading Accent 5;\lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdpriority62 \lsdlocked0 Light Grid Accent 5; \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 5; \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;\lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 5; \lsdpriority72 \lsdlocked0 Colorful List Accent 5;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdpriority61 \lsdlocked0 Light List Accent 6;\lsdpriority62 \lsdlocked0 Light Grid Accent 6; \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;\lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdpriority66 \lsdlocked0 Medium List 2 Accent 6; \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;\lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdpriority70 \lsdlocked0 Dark List Accent 6;\lsdpriority71 \lsdlocked0 Colorful Shading Accent 6; \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;\lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis; \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;\lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdsemihidden1 \lsdunhideused1 \lsdpriority37 \lsdlocked0 Bibliography; \lsdsemihidden1 \lsdunhideused1 \lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 0105000002000000180000004d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000 d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f00000000000000000000000040e5 01fe2a65cb01feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000 00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000 000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000 0000000000000000000000000000000000000000000000000105000000000000}}