Kampala International University v Steel Rolling Mills Ltd & Ors (HCT-00-CC-MA 509 of 2006) [2006] UGCommC 41 (29 August 2006)

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\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\rsidroot5000287\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid9254223 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid9254223 \chftnsepc \par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid9254223 \chftnsep \par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid9254223 \chftnsepc \par }}\sectd \linex0\headery708\footery708\colsx708\endnhere\titlepg\sectlinegrid360\sectdefaultcl\sectrsid598282\sftnbj {\footer \pard\plain \s15\ql \li0\ri0\widctlpar \tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7213378 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\field{\*\fldinst {\cs16\insrsid10712055 PAGE }}{\fldrslt { \cs16\lang1024\langfe1024\noproof\insrsid490020 2}}}{\cs16\insrsid10712055 \par }\pard \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid10712055 \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 {\insrsid5000287 THE REPUBLIC OF UGANDA}{\insrsid15861250 \par }{\insrsid5000287 \par IN THE HIGH COURT OF UGANDA HOLDEN AT KAMPALA \par \par COMMERCIAL COURT DIVISION \par \par HCT-00-CC-MA-0509-2006 \par \par (Arising from HCT-00-CC-CS-0389-2006) \par \par KAMPALA INTERNATIONAL UNIVERSITY PLAINTIFF/APPLICANT \par \par Versus \par \par STEEL ROLLING MILLS LTD DEFENDANT \par \par AND \par \par UGANDA REVENUE AUTHORITY GARNISHEE \par \par AND \par \par ATTORNEY GENERAL THIRD PARTY \par \par \par }{\b\ul\insrsid5000287\charrsid12544620 BEFORE: THE HONOURABLE MR. JUSTICE FMS EGONDA-NTENDE \par \par RULING \par }{\insrsid5000287 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid5000287 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid598282 { \insrsid5000287 The plaintiff brought this action to recover from the defendant Shs8,269,553,502.00, damages, interest and costs of the suit. The plaintiff contended in the plaint that it had ordered assorted steel from the defe ndant for the sum of US$29,033,900.00. The plaintiff contended that it had deposited }{\insrsid8463273 monies on the}{\insrsid5000287 defendant}{\insrsid8463273 s account for the steel and even paid Shs. 8,269,553,502.00 being the vat component to the defendant}{\insrsid12544620 \rquote }{\insrsid8463273 s tax benefit. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8463273 \hich\af0\dbch\af0\loch\f0 2.\tab}The plaintiff further contended in its plaint that the defendant supplied only a token quantity of steel and it refused to supply the quantity contracted despite its holding unspecified sums of money on its deposit account and Shs.8,269,553,502.00 on its tax account. In light of the def endant\rquote s refusal or failure to supply the steel, the plaintiff contended it had suffered damage and therefore brought this action to recover from the defendant the sum of Shs.8,269,553,502.00, damages, interest and costs of the suit. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8463273 \hich\af0\dbch\af0\loch\f0 3.\tab}The defendant, in response to the plaintiff}{\insrsid12544620 \rquote }{\insrsid8463273 s}{\insrsid12544620 claim,}{\insrsid8463273 claimed that the performance of this contract, was frustrated by the actions of the Uganda Revenue Authority, which had directed the defendant, not to continue with the supplies of steel to the plaintiff. }{\insrsid9186695 The defendant further stated,}{ \insrsid8527600 in part in paragraph 3 thereof, }{\insrsid9186695 }{\insrsid598282 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid598282 {\insrsid9186695 \lquote (e) The defendant as the taxable person for the taxable supply of steel to the Plaintiff under the contract which is the subject of this suit acknowledges only Ushs.8,255,126,042.00 and not Ushs.8,269,553,502.00. as the balance due on pre-paid VAT by the plaintiff which is held on the defendants VAT account with the Uganda Revenue Authority. }{\insrsid598282 }{\insrsid9186695 (f) The Defendant denies liability or at all for the failure to honour the supply of the steel to the Plaintiff as to the knowledge of the Plaintiff}{\insrsid8527600 , the contract was frustrated by URA\rquote s administrative directives not to supply which functionally disabled the Defendant\rquote s capacity to perform.\rquote }{\insrsid5000287 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8527600 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid598282 { \insrsid8527600 The plaintiff on the basis of this written statement of defence wrote to the Registrar of this court, }{\insrsid16542782 on 13 July 2006, }{\insrsid8527600 stat}{\insrsid16542782 ing}{\insrsid8527600 in part, }{\insrsid598282 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid598282 {\insrsid8527600 \lquote The Defendant filed and served us with a written statement of defence substantially admitting the Plaintiff\rquote s claim in the amount of Ushs.8,255,126,042/= as paragraph 3(e) thereof can refer. We therefore pray for judgment to be entered upon the said admitted sum as pleaded by the Defendant under O.11 r.6 CPR (as amended).\rquote \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8527600 \hich\af0\dbch\af0\loch\f0 5.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid598282 { \insrsid8527600 The Registrar proceeded to enter judgement as requested and a formal decree was extracted}{\insrsid16542782 on the 13 July 2006}{\insrsid8527600 . \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8527600 \hich\af0\dbch\af0\loch\f0 6.\tab}The plaintiff, now judgment debtor, }{\insrsid16542782 without delay, on the 14}{\super\insrsid16542782 }{\insrsid16542782 July}{\insrsid12544620 2006}{\insrsid16542782 applied for attachment of this sum of Shs.8,255,126,042.00 held by Uganda Revenue Authority on the judgment debtor\rquote s VAT account with that or ganisation. The Registrar of this court, issued an order for attachment of the said sum against Uganda Revenue Authority. The order of attachment is dated 7}{\super\insrsid16542782\charrsid16542782 th}{\insrsid16542782 July 2006, which I presume must be a mistake, as of that date no judgment had been entered in this case. He ordered Uganda Revenue Authority to }{\insrsid12806899 appear before him on the 21}{\super\insrsid12806899\charrsid12806899 st}{\insrsid12806899 July 2006, on a hearing of the said application.}{\insrsid8527600 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid12806899 \hich\af0\dbch\af0\loch\f0 7.\tab}}{\insrsid12806899 Uganda Revenue Authority responded with an affidavit sworn by Ms }{\insrsid598282 Jacqueline}{\insrsid12806899 Kobusingye}{ \insrsid12544620 ,}{\insrsid12806899 the Commissioner for Domestic Taxes in Uganda Revenue Authority. I shall set out}{\insrsid5975142 ,}{\insrsid12806899 in part}{\insrsid5975142 ,}{\insrsid12806899 portions of her affidavit. }{\insrsid6978883 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6978883 {\insrsid12806899 \lquote 3. That on or about the 30}{\super\insrsid12806899\charrsid12806899 th}{\insrsid12806899 August 2005, the applicant requested the Government of Uganda for assistance to pay taxes on construction materials for its University Teaching Hospital at Ishaka in Bushenyi. }{\insrsid6978883 }{ \insrsid12806899 4. That the request for assistance was in respect of Value Added Tax on cement, iron bars, and science equipment. }{\insrsid6978883 }{\insrsid12806899 5. That by the letter dated }{\insrsid14234330 11}{ \super\insrsid14234330\charrsid14234330 th}{\insrsid14234330 October 2005, the request was granted. Copy of the letter is hereto annexed as }{\insrsid15820462 \'93A\'94. }{\insrsid6978883 }{\insrsid15820462 6. That on 30}{ \super\insrsid15820462\charrsid15820462 th}{\insrsid15820462 November 2005, the Government of Uganda paid to the garnishee VAT of U. Shs.8,269,553,502 in respect of the iron bars to be supplied by Steel Rolling Mills to the Applicant. }{\insrsid6978883 }{\insrsid15820462 7. That the payment was held on a Gross Payment Account, in favour of Kampala International University and the Garnishee would only off-set and pay itself VAT on receiving evidence of any supplies made by Steel Rolling Mills. }{\insrsid6978883 }{\insrsid15820462 8. That the above arrangement was agreed between the applicant, the Respondent and the Garnishee as confirmed in the min utes of a meeting held on the 27/02/06 a copy of which is herewith annexed as \'93B\'94 hereto. }{\insrsid6978883 }{\insrsid15820462 9. That the respondent has to date made supplies of U.shs.146,257,356/= and the garnishee has off-set and paid itself U.shs.26,326,324/= from the Gross Payment Account}{\insrsid8196707 . 10. That the balance of U.shs.8,255,126,042/= on the Gross payment Account is money held in trust by the Garnishee on behalf of the Government of Uganda, and only accrues to the Garnishee as VAT component of any su pplies made by the respondent to the Applicant. }{\insrsid6978883 }{\insrsid8196707 11. That the amount of U.shs.8,255,126,042/= on the Gross Payment Account is not a debt owed to the respondent, nor a debt accruing to it, but money held on be half of the Government of Uganda, administered by the Garnishee to ensure that VAT payment is honoured.\rquote }{\insrsid12806899 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid13918140 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6978883 { \insrsid13918140 The applicant responded with an affidavit in rejoinder sworn by Deo Betungura, the Vice Chancellor of the applicant which in effect says the sum in con tention was an unrefundable contribution by government to the applicant to construct a teaching hospital. After the frustration of the contract to supply steel to the applicant, the affidavit contends that this money is now due to the judgment debtor as t he taxable entity and that the money is not held in trust for government. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid13918140 \hich\af0\dbch\af0\loch\f0 9.\tab} The Registrar of this court then summoned the Attorney General to come and make his claim to the money in question, in accordance with Order 23 Rule 5 of the Civil Procedure Rules. The Attorney General re}{\insrsid11940779 sponded and filed an affidavit in reply. The Judgment Creditor, the garnishee, and the Attorney General appeared before the Registrar on }{\insrsid598282 the}{\insrsid11940779 claim by the Attorney General. After hearing }{\insrsid9702428 the Attorney General }{\insrsid11940779 and framing the issues, the registrar decided to refer this matter to me, considering the magnitude of the subject matter and the complexity of the issues raised.}{\insrsid8196707 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid11940779 \hich\af0\dbch\af0\loch\f0 10.\tab}}{\insrsid11940779 I ordered the parties to appear before}{\insrsid5975142 me}{\insrsid11940779 on 23 August 2006, and on that date, proceeded with the hearing of the third party claim filed by the Attorney General and now proceed to give my decision. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid9702428 \hich\af0\dbch\af0\loch\f0 11.\tab}}{\insrsid9702428 In support of the position of the third party, an affidavit sworn by Mr. Lawrence Kizza was filed. Mr. Kiiza is the Acting Director, Economic Affairs in the Ministry of Finance, Planning and Economic Development. He recited the background to the payment to Uganda Revenue Authority of the money in question. And he then went }{\insrsid16733910 further to state, in part,}{\insrsid9702428 }{\insrsid6978883 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6978883 {\insrsid9702428 \lquote 5. That the Ministry of Finance, Planning and Economic Development issued a tax cheque to Uganda Revenue Authority of Ug. Shs.8,269,533,502/= towards payment of Value Added Tax (VAT) on 35,000 tons of iron bars marked Annexture \'93A\'94. }{\insrsid6978883 }{ \insrsid9702428 6. That the said cheque was not a dir ect cash benefit to Kampala International University but a document specifically as evidence of Government payment of taxes. 7. That in all payments of taxes by Government on behalf of private enterprises are not cash payments which can be transferred to a person but are meant to be banked only in the Consolidated Tax Account. }{\insrsid6978883 }{\insrsid9702428 8. That the Uganda Revenue Authority (URA) issued an assessment of Ug. Shs.8,269,553,502/= towards payment of VAT on 35,000 tons of iron bars which was the paid at Bank of Uganda by Ministry of Finance, Planning and Economic Development on 30/11/2005, and Uganda Revenue Authority was advised}{\insrsid10182630 of the same vide Bank of Uganda T111 No. 002328 of 30/11/2005, and cheque attached hereto and marked as Annexture \'93B\'94. }{\insrsid6978883 }{\insrsid10182630 9. that I know that on the same date 30/11/2005 the aforementioned sum of money Shs.8,269,553,502/= was credited on the Uganda Revenue Account and on 02/12/2005 transferred. Attached is a copy of the transfers marked Annexture \'93}{\insrsid16733910 C\'94 . }{\insrsid6978883 }{\insrsid16733910 10 That I know that on the 02/12/2005, the said amount was transferred to the Uganda Consolidated Fund, Government Tax Account.\rquote }{ \insrsid9702428 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid16733910 \hich\af0\dbch\af0\loch\f0 12.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6978883 { \insrsid16733910 Mr. Kavuma Kabenge, learned counsel for the applicant/judgment creditor}{\insrsid11346297 , if I can correctly summarise his position,}{\insrsid16733910 argued before me that neither the applicant nor }{\insrsid11346297 Government of Uganda were a taxable entity for purposes of VAT. The only taxable entity under VAT was the judgment debtor, and it followed that any unused funds for tax purposes are now a debt due to the judgment debtor, which is attachable.}{ \insrsid16733910 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid11346297 \hich\af0\dbch\af0\loch\f0 13.\tab}}{\insrsid11346297 Ms Angela Kiryabwire, }{\insrsid12544620 learned }{\insrsid11346297 Principal State Attorney, appearing for the Attorney General, argued that the transaction in questio n was essentially a paper transaction, created to support the tax exemption on the steel that was supposed to have been supplied to the Judgment creditor by the judgment debtor. There is no money available with Uganda Revenue Authority that can be attache d as debt. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid11346297 \hich\af0\dbch\af0\loch\f0 14.\tab} I have carefully considered all the affidavits filed both in support of the attachment for the applicant, and against attachment for the third party and garnishee. }{\insrsid6978883 I have also taken into account the submissions of counsel in this matter. }{\insrsid11346297 }{\insrsid6978883 The facts are very simple.}{\insrsid11346297 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid11734233 \hich\af0\dbch\af0\loch\f0 15.\tab}}{\insrsid11734233 It }{\insrsid6978883 has clearly been established}{\insrsid11734233 that the }{\insrsid6978883 G}{\insrsid11734233 overnment paid }{\insrsid6978883 the }{\insrsid11734233 vat component of steel supplies to be made to the applicant. Government paid this money to the revenue collection agency, the garnishee in these proceedings. This money was not paid to either the }{ \insrsid9702428 judgment}{\insrsid11734233 creditor or the judgment debtor. It appears common cause between the two, the judgment creditor and }{\insrsid16733910 judgment }{\insrsid11734233 debtor, that this contract is now frustrated. The consequences of the frustration are not in issue here.}{\insrsid11940779 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid11734233 \hich\af0\dbch\af0\loch\f0 16.\tab}}{\insrsid11734233 What is in issue here is whether the pre paid unused VAT payment is held as }{\insrsid5975142 a }{\insrsid11734233 debt to the judgment debtor, as contended by the judgment creditor, or not. The judgment debtor is not party to these proceedings. It has not claimed that it has VAT refunds due to it from th e Uganda Revenue Authority, and even if it had so claimed, this is not to the knowledge of this court, in these proceedings. I am doubtful that a VAT refund claim, if there was such a claim}{\insrsid6978883 due}{\insrsid11734233 , would amount to a}{ \insrsid5072546 n attachable}{\insrsid11734233 debt without }{\insrsid6978883 being processed under}{\insrsid11734233 the procedures set out in the Valued Added Tax Act. }{\insrsid5072546 That is a matter I do not have to decide in these proceedings.}{ \insrsid11734233 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid5072546 \hich\af0\dbch\af0\loch\f0 17.\tab}}{\insrsid5072546 I am unable to see, on the facts put forth, what sums of money, if any, Uganda Revenue Authority holds for the benefit of the judgment }{\insrsid6978883 debtor}{\insrsid5072546 . The funds pointed to, and now sought to be attached, were paid, by Government of Uganda, and not the taxable entity, the judgment debtor in this case, to Uganda Revenue Authority, as pre payment of taxes}{\insrsid12544620 , for the benefit}{ \insrsid12800829 of the judgment creditor, for onward transmission to the Consolidated Fund}{\insrsid5072546 .}{\insrsid12800829 It is}{\insrsid6190973 ,}{\insrsid12800829 of course}{\insrsid6190973 ,}{\insrsid12800829 here immaterial that the payment was for the benefit of the judgment creditor.}{\insrsid11734233 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid12800829 \hich\af0\dbch\af0\loch\f0 18.\tab}}{\insrsid12800829 The judgment debtor has made no claim on Uganda Revenue Authority, or }{\insrsid16733910 on }{\insrsid12800829 any of the monies that Uganda Revenue A uthority received. It is simply preposterous for the judgment creditor to purport to attach a non-existent debt between the judgment debtor and the garnishee. The consequences of the frustration of the contract between the judgment creditor and the judgme nt debtor, which on the face of it, now include this judgment debt, cannot be sorted out by execution proceedings of this nature, which amount to no more than an illegal raid on the consolidated fund. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid12800829 \hich\af0\dbch\af0\loch\f0 19.\tab}The Uganda Revenue Authority is obliged by Section 14 of the Uganda Revenue Authority Act}{\insrsid6190973 , to place all revenue it }{ \insrsid1339488 collects or that is due and pay}{\insrsid6190973 able, on the Consolidated Fund. What ever money Uganda Revenue Authority receives on account }{\insrsid1339488 of}{\insrsid6190973 taxes is held in trust for the Government of Uganda. It is the Government of }{\insrsid598282 Uganda that}{\insrsid6190973 is the party that has a claim on the funds sought to be attached in this case, on two accounts. }{\insrsid1339488 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid6190973 \hich\af0\dbch\af0\loch\f0 20.\tab}}{\insrsid6190973 Firstly, if it is tax revenue, then}{\insrsid1339488 ,}{\insrsid6190973 }{\insrsid1339488 the funds in question,}{\insrsid6190973 without question,}{\insrsid1339488 belong}{\insrsid6190973 to the Government of Uganda by law. If on the other hand, }{\insrsid1339488 the funds in question are not }{\insrsid6190973 considered revenue, as the goods were not supplied, the Government of Uganda, which was the payee,}{\insrsid1339488 and has always been the owner thereof,}{\insrsid6190973 }{\insrsid1339488 has a lien, or charge on the same, }{\insrsid6190973 until otherwise established.}{\insrsid1339488 That explains why the Government of Uganda did not pay this money to the Judgment Creditor}{\insrsid16733910 or the Judgment debtor}{\insrsid1339488 in the first place.}{\insrsid12800829 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid1339488 \hich\af0\dbch\af0\loch\f0 21.\tab}}{\insrsid1339488 I am satisfied that the claim of the Government of Uganda on the funds in question has been amply established. I declare that the said funds are not liable to attachment. I set aside the order of attachment issued by the Registrar in this case. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid1339488 \hich\af0\dbch\af0\loch\f0 22.\tab}In light of the foreg}{\insrsid15338680 oing decisions, I dismiss}{\insrsid16733910 the application by the judgment creditor to attach the funds in question,}{\insrsid15338680 with costs}{\insrsid16733910 ,}{\insrsid15338680 }{\insrsid16733910 to both Uganda Revenue Authority and the Attorney General}{\insrsid15338680 .}{ \insrsid1339488 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6978883 {\insrsid15338680 Signed, dated and delivered at Kampala this 3}{\insrsid14964618 0}{\super\insrsid14964618\charrsid14964618 th}{ \insrsid14964618 }{\insrsid15338680 day of August 2006 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15338680 {\insrsid15338680 \par \par \par \par FMS Egonda-Ntende \par Judge \par }}