Rock Petroleum (U) Ltd v URA (HCT-00-CC-MA 8 of 2009) [2009] UGCommC 47 (18 June 2009)

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.}}{\*\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\pararsid13074225 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\fs24\insrsid1395344\charrsid13074225 THE REPUBLIC OF UGANDA \par }{\fs24\insrsid1395344\charrsid13074225 \par \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par COMMERCIAL COURT DIVISION \par \par \par HCT-00-CC-MA-0008-2009 \par \par \par }\pard\plain \s15\ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 \fs28\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\insrsid1395344\charrsid13074225 ROCK PETROLEUM (U) LTD \'85\'85\'85 \'85.\'85 \'85\'85.\'85\'85.. APPLICANT \par }\pard\plain \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 \fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\fs24\insrsid1395344\charrsid13074225 \par }{\b\fs24\insrsid1395344\charrsid13074225 VERSUS \par }{\fs24\insrsid1395344\charrsid13074225 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid1395344\charrsid13074225 UGANDA REVENUE AUTHORITY \'85\'85\'85\'85\'85\'85...\'85 RESPONDENT \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid1395344\charrsid13074225 \par \par BEFORE: HON MR. JUSTICE LAMECK N. MUKASA \par \par \par }{\b\fs24\insrsid1395344\charrsid13074225 RULING}{\fs24\insrsid1395344\charrsid13074225 : \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid11354743\charrsid13074225 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid1395344\charrsid13074225 This is an exparte application brought by notice of motion under Order 37 rule}{ \fs24\insrsid12544630\charrsid13074225 s}{\fs24\insrsid1395344\charrsid13074225 6 and 8, Order 48 rule}{\fs24\insrsid12544630\charrsid13074225 s}{\fs24\insrsid1395344\charrsid13074225 1 and 3 of the Civil Procedure Rules for Orders that: \par \par {\listtext\pard\plain\lang1033\langfe1033\langnp1033\langfenp1033\insrsid1395344\charrsid13074225 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \qj \fi-360\li720\ri0\sl360\slmult1\widctlpar \jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid13074225 {\fs24\insrsid1395344\charrsid13074225 Originating Summons issue }{\fs24\insrsid12217942\charrsid13074225 against the Respondent, Uganda Revenue }{ \fs24\insrsid6379521\charrsid13074225 A}{\fs24\insrsid12217942\charrsid13074225 uthority.}{\fs24\insrsid1395344\charrsid13074225 \par {\listtext\pard\plain\lang1033\langfe1033\langnp1033\langfenp1033\insrsid12217942\charrsid13074225 \hich\af0\dbch\af0\loch\f0 2.\tab}}{\fs24\insrsid12217942\charrsid13074225 The costs of this application be provided for. \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid12217942\charrsid13074225 \par By this Court}{\fs24\insrsid6379521\charrsid13074225 \rquote s}{\fs24\insrsid12217942\charrsid13074225 Order in Misc. Application No: 181 of 2009 date}{\fs24\insrsid6379521\charrsid13074225 d}{\fs24\insrsid12217942\charrsid13074225 7}{ \fs24\super\insrsid12217942\charrsid13074225 th}{\fs24\insrsid12217942\charrsid13074225 April 2009, the Applicant, M/s Rock Petroleum (U) Ltd, was granted permission to sue the Respondent in a representative suit on its behalf and on behalf of and for the benefit of numerous importers of diesel and petrol in Uganda seeking refund of monies illegally collected by the Respondent as Excise Duty in the 2007 \endash 2008 Financial Year. \par \par Pursuant to that Order the Applicant on 8}{\fs24\super\insrsid12217942\charrsid13074225 th}{\fs24\insrsid12217942\charrsid13074225 May 2009 filed this application on his behalf and }{\fs24\insrsid12544630\charrsid13074225 on behalf of }{ \fs24\insrsid12217942\charrsid13074225 other importers as listed in annexture \'93B\'94 to the affidavit in support. Notice of institution of the }{\fs24\insrsid12544630\charrsid13074225 a}{\fs24\insrsid12217942\charrsid13074225 pplication was advertised in }{\fs24\insrsid12544630\charrsid13074225 the }{\fs24\insrsid12217942\charrsid13074225 Daily Monitor Newspaper of 22}{\fs24\super\insrsid12217942\charrsid13074225 nd}{\fs24\insrsid12217942\charrsid13074225 May 2009. \par \par The main ground for the application is that the }{\fs24\insrsid12544630\charrsid13074225 Applicant and the said other }{\fs24\insrsid12217942\charrsid13074225 importers paid Excise duty in the 2007/2008 Financial }{\fs24\insrsid8530070\charrsid13074225 Year to the Respondent and they seek proper construction of the Excise Tariff (Amendment) Act No 5 of 2008 as regards the legality of the imposition and collection of the said tax and their right to a refund. }{\fs24\insrsid12217942\charrsid13074225

\par }{\fs24\insrsid8530070\charrsid13074225 \par T}{\fs24\insrsid12544630\charrsid13074225 he procedure for taking out an O}{\fs24\insrsid8530070\charrsid13074225 riginating }{\fs24\insrsid12544630\charrsid13074225 S}{\fs24\insrsid8530070\charrsid13074225 ummons is provided for by rule 8 of the Order. Proceedings by Originating Summons are not commenced by a preliminary application, whether be by Notice of Motion or Chamber }{\fs24\insrsid12544630\charrsid13074225 Summons}{ \fs24\insrsid8530070\charrsid13074225 . \par \par It is the Originating Summons which is presented exparte to a judge setting in chambers with an affidavit setting forth the facts upon which the relief sought in grounded. If the Judge is thereby satisfied that the case is a proper on}{ \fs24\insrsid8086709\charrsid13074225 e to be delt with o}{\fs24\insrsid8530070\charrsid13074225 n originating summons he/she then signs the summons for service as directed by him or her. So the procedure adopted by the Applicant is wrong. \par \par Secondly persons who can take out originating summons under the Order }{\fs24\insrsid8086709\charrsid13074225 are}{\fs24\insrsid8530070\charrsid13074225 indicated in rules 1, 3. 4. 5, and 6 thereof. The Applicant and the others on whose behalf the}{ \fs24\insrsid8086709\charrsid13074225 s}{\fs24\insrsid8530070\charrsid13074225 e proceedings have been taken out do not qualify. \par \par From the nature of the complaint, as can be gather}{\fs24\insrsid8086709\charrsid13074225 ed}{\fs24\insrsid8530070\charrsid13074225 from the Notice }{\fs24\insrsid8086709\charrsid13074225 of Motion and the Affidavit in s}{ \fs24\insrsid8530070\charrsid13074225 upport, m}{\fs24\insrsid8086709\charrsid13074225 o}{\fs24\insrsid8530070\charrsid13074225 st likely the Applicant }{\fs24\insrsid15297941\charrsid13074225 intended an application for Judicial Review which is now governed by the Judicature (Judicial Review) Rules, 2009 \endash SI 11 of 2009.}{\fs24\insrsid8530070\charrsid13074225 \par }{\fs24\insrsid15297941\charrsid13074225 \par The procedure adopted by the Applicant is being used for a purpose for which it was not established. In the premises th}{\fs24\insrsid8086709\charrsid13074225 e}{\fs24\insrsid15297941\charrsid13074225 application is dismissed. Since it was exparte I make no order as to costs. \par \par \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid15297941\charrsid13074225 \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13074225 {\fs24\insrsid15297941\charrsid13074225 \par }{\b\fs24\insrsid15297941\charrsid13074225 Hon. Mr. Justice Lameck N. Mukasa \par }{\fs24\insrsid15297941\charrsid13074225 19}{\fs24\super\insrsid15297941\charrsid13074225 th}{\fs24\insrsid15297941\charrsid13074225 June}{\fs24\insrsid13074225\charrsid13074225 2009}{\fs24\insrsid15297941\charrsid13074225 \par }}