Lionking Internation Ltd v URA (HCT-00-CC-OS-0004 OF 2009) (HCT-00-CC-OS 4 of 2009) [2009] UGCommC 29 (20 September 2009)

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1 -}}}{\cs16\insrsid3299662 \par }\pard \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid3299662 \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 \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid11023147\charrsid6360669 THE REPUBLIC OF UGANDA \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par \par \par COMMERCIAL COURT DIVISION \par HCT-00-CC-OS-0004 OF 2009 \par }{\insrsid11023147\charrsid6360669 \par \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid11023147\charrsid6360669 LIO}{\insrsid5591390\charrsid6360669 N}{\insrsid11023147\charrsid6360669 KING INTERNATIONAL (U) LTD \'85\'85 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 PLAINTIFF \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\b\insrsid11023147\charrsid6360669 VERSUS \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid11023147\charrsid6360669 \par UGANDA REVENUE AUTHORITY \'85\'85\'85\'85\'85\'85\'85\'85\'85..\'85\'85\'85\'85\'85\'85\'85DEFENDANT \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid11023147\charrsid6360669 Before Hon. Mr. Justice Lameck N. Mukasa \par \par }{\b\insrsid11023147\charrsid6360669 RULING \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\b\insrsid11023147\charrsid6360669 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid5591390\charrsid6360669 This is an application for Judicial Review brought by Originating Summons under Order 46A Rule 6 (2) of the Civil Procedure Rules seeking various declarations and an order of certiorari.}{\insrsid11354743\charrsid6360669 \par }{\insrsid5591390\charrsid6360669 \par The applicant , M/s Lionking I}{\insrsid11487142\charrsid6360669 nternational (U) Ltd, was represented by Mr. Enock Barata. The Respondent , Uganda Revenue Authority}{\insrsid8722644\charrsid6360669 ,}{\insrsid11487142\charrsid6360669 was represented by Mr. Habib Arike and Mr. George Okello. In his }{\insrsid12795752\charrsid6360669 submission Mr. Okello raised a point of law which I must dispose of. He argued that }{\insrsid8722644\charrsid6360669 t}{ \insrsid12795752\charrsid6360669 h}{\insrsid8722644\charrsid6360669 e}{\insrsid12795752\charrsid6360669 application was not served with a statement as required by the law. That the}{\insrsid8722644\charrsid6360669 re}{\insrsid12795752\charrsid6360669 had afterwards been an attempt to serve them with the statement which effort he argued was futile. Counsel for the Applicant did concede that they had served the statement on th e Respondent after service of the application. Mr. Okello applied for the application to be struck out. \par \par This is an }{\insrsid11816767\charrsid6360669 application}{\insrsid12795752\charrsid6360669 for Judicial Review hitherto governed by Order 42A of the Civil Procedure Rules and not Order 46 A . Rule 7 of Order 42 A re quired copies of the statement in support of any application for leave under rule 4 of the Order to be served with the }{\insrsid8722644\charrsid6360669 a}{\insrsid12795752\charrsid6360669 pplication for Judicial Review. This application was filed on 26} {\super\insrsid12795752\charrsid6360669 th}{\insrsid12795752\charrsid6360669 March 2009. }{\insrsid8722644\charrsid6360669 B}{\insrsid12795752\charrsid6360669 y then Order 42 A and the Civil Procedure }{\insrsid11816767\charrsid6360669 (Amendment) }{ \insrsid8722644\charrsid6360669 (}{\insrsid11816767\charrsid6360669 Judicial Review) Rule 2003 had been revoked by the Judicature (Judicial Review) }{\insrsid8722644\charrsid6360669 (}{\insrsid11816767\charrsid6360669 Revocation) Rule}{ \insrsid8722644\charrsid6360669 s}{\insrsid11816767\charrsid6360669 2009}{\insrsid8722644\charrsid6360669 ,}{\insrsid11816767\charrsid6360669 }{\insrsid11487142\charrsid6360669 }{\insrsid11816767\charrsid6360669 published on 5}{ \super\insrsid11816767\charrsid6360669 th}{\insrsid11816767\charrsid6360669 March 2009. Judicial Review procedure is now provide}{\insrsid8722644\charrsid6360669 d}{\insrsid11816767\charrsid6360669 for by the Judicature (Judicial Review) Rules 2009. The current rules do away with the requirement for a preliminary application for leave and for the statement. }{\insrsid5591390\charrsid6360669 \par }{\insrsid11816767\charrsid6360669 \par However, this application is still defective in procedure. It is brought by Originating Summons yet Rule 6 of the Judicature (Judicial Review) Rules 2009 provides}{\insrsid8722644\charrsid6360669 that an application for Judicial }{ \insrsid11816767\charrsid6360669 review shall be by notice of motion. The procedure adopted was wrong and on that ground the application cannot stand. See }{\i\ul\insrsid11816767\charrsid6360669 Salume Namukasa Vs Yozefu Bulya ( 1966) EA 433}{ \insrsid11816767\charrsid6360669 , }{\i\ul\insrsid11816767\charrsid6360669 Kibuuka Musoke AS Vs Tour Travel Centre Ltd HCT-00-CC-MA-308-2008}{\insrsid11816767\charrsid6360669 . \par \par Further Rule 5 of the said Rules requires an application for Judicial review to be made within three months from the date when the grounds of the application }{\insrsid8722644\charrsid6360669 first }{\insrsid11816767\charrsid6360669 arose. The ruling in TAT No 5 of 2008}{\insrsid8722644\charrsid6360669 ,}{\insrsid11816767\charrsid6360669 which is the subject of this Application}{\insrsid8722644\charrsid6360669 ,}{\insrsid11816767\charrsid6360669 was delivered on 2}{ \super\insrsid11816767\charrsid6360669 nd}{\insrsid11816767\charrsid6360669 December, 2008. This Application was file on 26}{\super\insrsid11816767\charrsid6360669 th}{\insrsid11816767\charrsid6360669 March 2009, after the expire of the limitation period of three months. In }{\i\ul\insrsid11816767\charrsid6360669 Uganda Revenue Authority Vs Uganda Consolidated Properties Ltd (1997) \endash 2001) UCL 149}{\insrsid8722644\charrsid6360669 J}{ \insrsid11816767\charrsid6360669 ustice Twinomujuni JA stated}{\insrsid2820145\charrsid6360669 :}{\insrsid11816767\charrsid6360669 \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6360669 {\insrsid11816767\charrsid6360669 \par \'93Time limits set by statu}{\insrsid8722644\charrsid6360669 te}{\insrsid11816767\charrsid6360669 s are matter of substantive law and not mere technical}{\insrsid6519778\charrsid6360669 ities and must be strictly complied with\'94}{ \insrsid11816767\charrsid6360669 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid6519778\charrsid6360669 \par The Supreme Court in }{\i\ul\insrsid6519778\charrsid6360669 Francis Nansio Michael Vs }{\i\ul\insrsid7868528\charrsid6360669 Nuwa Walakira (1993) VI KLA14}{\insrsid7868528\charrsid6360669 held that }{\insrsid15217580\charrsid6360669 clearly}{ \insrsid7868528\charrsid6360669 if the action is time barred then that is the end of it. }{\insrsid6519778\charrsid6360669 \par }{\insrsid7868528\charrsid6360669 \par Though the above}{\insrsid15217580\charrsid6360669 rule provides for Court}{\insrsid2820145\charrsid6360669 \rquote }{\insrsid8722644\charrsid6360669 s }{\insrsid15217580\charrsid6360669 discretion for good reason to extend the period within which the application shall be made, none has been given. In the circumstances the application should be rejected. See }{\i\ul\insrsid15217580\charrsid6360669 Iga Vs Makerere University (1972) EA 65 }{\insrsid15217580\charrsid6360669 . }{\insrsid7868528\charrsid6360669 \par }{\insrsid15217580\charrsid6360669 \par I therefore find that the application was time barred and brought by the wrong procedure. In the premises I do not need to consider the merits of the application. It is struck out and dismissed with costs. \par }{\insrsid3299662\charrsid6360669 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid3299662\charrsid6360669 \par \par }{\insrsid15217580\charrsid6360669 \par \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6360669 {\insrsid15217580\charrsid6360669 Hon. Mr. Justice Lameck N. Mukasa \par }{\b\insrsid3299662\charrsid6360669 JUDGE}{\b\insrsid15217580\charrsid6360669 \par }{\insrsid3299662\charrsid6360669 21}{\super\insrsid3299662\charrsid6360669 st}{\insrsid3299662\charrsid6360669 September, 2009}{\insrsid11816767\charrsid6360669 \par }}