Speke Hotel (1996) Ltd v URA (HCT-00-CC-OS 3 of 2009) [2009] UGCommC 31 (20 September 2009)

{\rtf1\ansi\ansicpg1252\uc1\deff0\stshfdbch0\stshfloch0\stshfhich0\stshfbi0\deflang1033\deflangfe1033{\fonttbl{\f0\froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f200\froman\fcharset238\fprq2 Times New Roman CE;} {\f201\froman\fcharset204\fprq2 Times New Roman Cyr;}{\f203\froman\fcharset161\fprq2 Times New Roman Greek;}{\f204\froman\fcharset162\fprq2 Times New Roman Tur;}{\f205\froman\fcharset177\fprq2 Times New Roman (Hebrew);} {\f206\froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f207\froman\fcharset186\fprq2 Times New Roman Baltic;}{\f208\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;}{\stylesheet{\ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \snext0 \styrsid13567963 Normal;}{\*\cs10 \additive \ssemihidden Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs20\lang1024\langfe1024\cgrid\langnp1024\langfenp1024 \snext11 \ssemihidden Normal Table;}{\s15\ql \li0\ri0\widctlpar \tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext15 \styrsid7351152 footer;}{\*\cs16 \additive \sbasedon10 \styrsid7351152 page number;}} {\*\latentstyles\lsdstimax156\lsdlockeddef0}{\*\rsidtbl \rsid21002\rsid1010070\rsid1581743\rsid1707496\rsid2443586\rsid3896241\rsid3959315\rsid4140638\rsid4524062\rsid4654014\rsid4732049\rsid4946682\rsid5130058\rsid6759034\rsid7351152\rsid7561837 \rsid7995586\rsid10059396\rsid10169552\rsid11354743\rsid11421392\rsid11802224\rsid11994754\rsid12415976\rsid13269900\rsid13567963\rsid13840349\rsid13982385\rsid14169076\rsid14361436\rsid15809406\rsid16406917\rsid16459744\rsid16589828\rsid16659767 \rsid16715926}{\*\generator Microsoft Word 11.0.5604;}{\info{\title THE REPUBLIC OF UGANDA}{\author Esther Galiwango}{\operator DELL}{\creatim\yr2009\mo10\dy30\hr10\min46}{\revtim\yr2009\mo10\dy30\hr10\min46}{\version2}{\edmins0}{\nofpages6} {\nofwords1379}{\nofchars7866}{\*\company Courts of Judicature}{\nofcharsws9227}{\vern24689}}\margl1440\margr1440\margt1152\margb1152 \widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace100 \dgvspace180\dghorigin1440\dgvorigin1152\dghshow2\dgvshow2 \jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\rsidroot13567963\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid14361436 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid14361436 \chftnsepc \par }}{\*\aftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid14361436 \chftnsep \par }}{\*\aftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\insrsid14361436 \chftnsepc \par }}\sectd \pgnid\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7351152\sftnbj {\footer \pard\plain \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\pvpara\phmrg\posxc\posy0\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13269900 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\cs16\insrsid5130058 PAGE }}{\fldrslt {\cs16\lang1024\langfe1024\noproof\insrsid6759034 - 1 -}}}{\cs16\insrsid5130058 \par }\pard \s15\ql \li0\ri0\widctlpar\tqc\tx4320\tqr\tx8640\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\insrsid5130058 \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\pararsid6759034 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\b\insrsid13567963\charrsid6759034 THE REPUBLIC OF UGANDA \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par \par \par COMMERCIAL COURT DIVISION \par HCT-00-CC-OS-0003 OF 2009 \par }{\insrsid13567963\charrsid6759034 \par \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid7351152\charrsid6759034 SPEKE HOTEL (1996) LTD \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85 PLAINTIFF}{\insrsid13567963\charrsid6759034 \par \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\b\insrsid7351152\charrsid6759034 VERSUS}{\b\insrsid13567963\charrsid6759034 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid13567963\charrsid6759034 \par }{\insrsid7351152\charrsid6759034 UGANDA REVENUE AUTHORITY \'85\'85\'85\'85\'85\'85\'85\'85..\'85\'85\'85\'85\'85\'85\'85DEFENDANT}{\insrsid13567963\charrsid6759034 \par \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid13567963\charrsid6759034 Before Hon. Mr. Justice Lameck N. Mukasa \par }{\insrsid7351152\charrsid6759034 \par }{\insrsid13567963\charrsid6759034 \par }{\b\insrsid7561837\charrsid6759034 RULING}{\b\insrsid13567963\charrsid6759034 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\b\insrsid7561837\charrsid6759034 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid7561837\charrsid6759034 This is an application for Judicial Review brought by way of Originating Summons under Order 46 A rule 6 (2) of the Civil Procedure Rules. The Applicant, }{\insrsid10059396\charrsid6759034 Speke Hotel (1996) Ltd is seeking several declarations and an order of Certiorari against the }{\insrsid1581743\charrsid6759034 Respondent, Uganda Revenue Authority. }{ \insrsid7561837\charrsid6759034 \par }{\insrsid1581743\charrsid6759034 \par Rep}{\insrsid13840349\charrsid6759034 resentation }{\insrsid1581743\charrsid6759034 was Mr. Enoch Barata for the Applicant. For the Respondent it was Mr. Habib Arike and Mr. George Okello. \par \par In their submissions Counsel for the Respondent raised two p}{\insrsid13840349\charrsid6759034 oints }{\insrsid1581743\charrsid6759034 of law, which I intend to dispose of first. First that the affidavit in support of the }{ \insrsid13840349\charrsid6759034 O}{\insrsid1581743\charrsid6759034 riginating }{\insrsid13840349\charrsid6759034 S}{\insrsid1581743\charrsid6759034 ummons contained fa}{\insrsid2443586\charrsid6759034 lsehood and should be struck off. The Originating Summons }{\insrsid13840349\charrsid6759034 was}{\insrsid2443586\charrsid6759034 supported by an affidavit sworn by Jimmy Nsibambi. He therein avers that t he Applicant imported a consignment of tiles and sanitary ware and that the dispute between the parties revolved}{\insrsid13840349\charrsid6759034 around the valuation of the ti}{\insrsid2443586\charrsid6759034 les and ceramics. In the Respondent\rquote s affidavit in reply the deponent Mr. Kazibwe Moses Kawumi states that the consignment was of marquee tents. The TAT ruling in TAT Application No 1 of 2007 shows that the goods imported and subject of the application were Marquee tents and accessories.} {\insrsid1581743\charrsid6759034 \par }{\insrsid2443586\charrsid6759034 \par Further the deponent to the affidavit in support stated that the members who constituted the Tribunal and passed the Ruling in Miscellaneous Application No. TAT 06 of 2008 were not the same members who constituted the Tribunal in hearing TAT Application No. 01 of 2007. The record in TAT Application No. 1 of 2007 shows that the }{ \b\insrsid2443586\charrsid6759034 co}{\b\insrsid1010070\charrsid6759034 ra}{\b\insrsid11421392\charrsid6759034 m}{\insrsid2443586\charrsid6759034 was }{\insrsid1010070\charrsid6759034 \tab }{\insrsid2443586\charrsid6759034 B}{ \insrsid1010070\charrsid6759034 .}{\insrsid2443586\charrsid6759034 N}{\insrsid1010070\charrsid6759034 .}{\insrsid2443586\charrsid6759034 Kamugasha }{\insrsid1010070\charrsid6759034 \tab }{\insrsid2443586\charrsid6759034 \endash }{ \insrsid1010070\charrsid6759034 \tab }{\insrsid2443586\charrsid6759034 Chairman}{\insrsid1010070\charrsid6759034 \par \tab P. A. Namug}{\insrsid13840349\charrsid6759034 o}{\insrsid1010070\charrsid6759034 wa \tab - \tab Member \par \tab G. W. Mugerwa\tab -\tab Member \par \par The record in TAT Application No. 06 of 2008 shows the }{\b\insrsid1010070\charrsid6759034 Cora}{\b\insrsid11421392\charrsid6759034 ms}{\insrsid1010070\charrsid6759034 as: - \par \tab A. Mugenyi\tab }{\insrsid3959315\charrsid6759034 \tab }{\insrsid1010070\charrsid6759034 -\tab }{\insrsid3959315\charrsid6759034 Chairman }{\insrsid1010070\charrsid6759034 \par }{\insrsid3959315\charrsid6759034 \tab Pius Bahemuka \tab -\tab Member \par \tab George W. Mugerwa-\tab Member \par \par Save for G. W. Mugerwa who was a member to both }{\b\insrsid3959315\charrsid6759034 corams}{\insrsid3959315\charrsid6759034 , the }{\insrsid1707496\charrsid6759034 membership was different. I therefore find the averment as to membership truthful. The averment with regard to the consignment was false but the attachment to the affidavit clearly show}{\insrsid13840349\charrsid6759034 s}{ \insrsid1707496\charrsid6759034 what the consignment was. It is trite that attachments referred to in pleadings and attached thereto are thereby made part and partial of the pleadings. The reference to the consignment which was false in the body of the affidavit was corrected or made clear in the attachments to t h e affidavit. Therefore the Respondent could not be misled by the false averment in the body of the affidavit. Further no injustice could be caused to the Respondent since the issue before this court does not relate to the consignment or its taxability b ut to the instructions fees as taxed by the Taxing Master. }{\insrsid3959315\charrsid6759034 \par }{\insrsid1707496\charrsid6759034 \par Secondly that the applicant did not comply with the requirements of Order 46(A) rule 7 of the Civil Procedure Rules in that it was not served with a statement in support }{\insrsid16459744\charrsid6759034 thereof. The application was strangely indicate}{ \insrsid13840349\charrsid6759034 d}{\insrsid16459744\charrsid6759034 both as an Application for }{\insrsid13840349\charrsid6759034 J}{\insrsid16459744\charrsid6759034 udicial Review and also }{\insrsid13840349\charrsid6759034 as }{ \insrsid16459744\charrsid6759034 an Originating Summons. }{\insrsid3896241\charrsid6759034 Originating Summons}{\insrsid16459744\charrsid6759034 are governed by Order 37 of the Civil Procedure Rules. While Judicial Review was hitherto governed}{ \insrsid16589828\charrsid6759034 }{\insrsid3896241\charrsid6759034 by Order 42 A of the Civil Proce dure Rules. From the body of the application and the Orders sought it is clear that the Applicant was seeking for Judicial Review and the right Order should have been Order 42A CPR}{\insrsid13840349\charrsid6759034 . Rule 7 of Order 42A CPR}{ \insrsid3896241\charrsid6759034 stated:}{\insrsid1707496\charrsid6759034 \par }{\insrsid3896241\charrsid6759034 \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid3896241\charrsid6759034 \'93Copies of the statement in support of any application for leave under rule 4 of this order }{ \insrsid7995586\charrsid6759034 shall be served with the notice of motion or summons and subject to sub-rule (2) of rule 4, no grounds shall be relied upon, or any relief sought at the hearing except the grounds and relief set out in the statement.\'94}{ \insrsid3896241\charrsid6759034 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid7995586\charrsid6759034 \par Mr. Okello argued that the statement in support of the application for leave was not served with summons. He submitted that }{\insrsid16659767\charrsid6759034 the requirement}{\insrsid7995586\charrsid6759034 is mandatory and non compliance rendered the application incompetent. He prayed for the application to be struck out. \par \par This application was filed on 26}{\super\insrsid7995586\charrsid6759034 th}{\insrsid7995586\charrsid6759034 March 2009. }{\insrsid16659767\charrsid6759034 B}{\insrsid7995586\charrsid6759034 y that date order 42 A of the Civil Procedure Rules and the Civil Procedure (Amendment) }{\insrsid13840349\charrsid6759034 (}{\insrsid7995586\charrsid6759034 Judicial Review) Rules 2003 (S.}{\insrsid13840349\charrsid6759034 I}{ \insrsid7995586\charrsid6759034 No }{\insrsid16659767\charrsid6759034 75 of}{\insrsid7995586\charrsid6759034 2003) had been revoked by the Judicature (Judicial Review}{\insrsid16406917\charrsid6759034 )}{\insrsid7995586\charrsid6759034 (Revocation) Rules }{\insrsid13840349\charrsid6759034 2009 (S. I}{\insrsid7995586\charrsid6759034 ) No 12 of 2009) published on 6}{\super\insrsid7995586\charrsid6759034 th}{\insrsid7995586\charrsid6759034 March 2009. Judicial Review is now governed by the Judica}{\insrsid13840349\charrsid6759034 ture}{\insrsid7995586\charrsid6759034 (Judicial Review}{\insrsid16406917\charrsid6759034 )}{\insrsid7995586\charrsid6759034 Rules 2009 (S I No. 11 of 2009).

\par \par S}{\insrsid13840349\charrsid6759034 I}{\insrsid7995586\charrsid6759034 No 11 of 2009 does not provide for preliminary application for leave and does not provide for any requirement for a statement in support of the application. Rule 6 provides: \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid7995586\charrsid6759034 \par \'93}{\insrsid4140638\charrsid6759034 In any criminal or civil cause or matter an application for judicial review shall be made by notice of motion in the form specified in the schedule to these Rules.\'94}{\insrsid7995586\charrsid6759034 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid4140638\charrsid6759034 \par The schedule, which is in the format of a Notice of Motion}{\insrsid13840349\charrsid6759034 ,}{\insrsid4140638\charrsid6759034 }{\insrsid13840349\charrsid6759034 i}{\insrsid4140638\charrsid6759034 n part states: \par \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid4140638\charrsid6759034 \'93------------ \par And take notice on the hearing of this motion, the applicant will use the affidavit and exhibits, copies of which a}{\insrsid13840349\charrsid6759034 c}{\insrsid4140638\charrsid6759034 company this motion. \par }{\insrsid13840349\charrsid6759034 -----\'93 \par }{\insrsid4140638\charrsid6759034 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid4140638\charrsid6759034 By implication the motion must be accompanied by an affidavit and as such should be served together with it to the }{\insrsid5130058\charrsid6759034 appo}{\insrsid4732049\charrsid6759034 s}{\insrsid5130058\charrsid6759034 ite}{ \insrsid4140638\charrsid6759034 party. The instant application is supported by an affidavit }{\insrsid16659767\charrsid6759034 deponed to by Jimmy Nsibambi. In the Respondent\rquote s affidavit in reply, the deponent , Kazibwe Moses Kawuma}{ \insrsid13840349\charrsid6759034 ,}{\insrsid16659767\charrsid6759034 states:}{\insrsid4140638\charrsid6759034 \par }{\insrsid16659767\charrsid6759034 \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid16659767\charrsid6759034 \'93(2) That I have read ---- the affidavit of JIMMY NSIBAMBI in support of the Application ---- \'93 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid16659767\charrsid6759034 \par This clearly shows that the affidavit in support was served together with the application and accordingly responded to. \par \par However, Rule 6 above provides that an application for Judicial }{\insrsid13840349\charrsid6759034 R}{\insrsid16659767\charrsid6759034 eview shall be by notice of motion. The instant application was by Originating Summons. The procedure adopted was wrong. In }{\i\ul\insrsid16659767\charrsid6759034 Salume Namukasa Vs Yosefu Bulya (1966) EA 433}{\insrsid16659767\charrsid6759034 Si}{ \insrsid13840349\charrsid6759034 r}{\insrsid16659767\charrsid6759034 }{\insrsid13840349\charrsid6759034 Udo }{\insrsid16659767\charrsid6759034 Udo}{\insrsid13840349\charrsid6759034 ma}{\insrsid16659767\charrsid6759034 CJ stated: \par \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid16659767\charrsid6759034 \'93--- hav}{\insrsid13840349\charrsid6759034 ing}{\insrsid16659767\charrsid6759034 regard to the provision}{\insrsid13840349\charrsid6759034 s}{\insrsid16659767\charrsid6759034 of section 101 of the Civil }{\insrsid12415976\charrsid6759034 Procedure Ordinance (now section 98 CPA). It seems to me that before the provisions of the Ordinance can be invo}{\insrsid13840349\charrsid6759034 k}{\insrsid12415976\charrsid6759034 ed the matter or the proceedings concerned must have been brou ght to the court, the proper }{\insrsid14169076\charrsid6759034 way in terms of the procedure prescribed by the rules of this court. In the present case the applicat}{\insrsid11994754\charrsid6759034 ion}{\insrsid14169076\charrsid6759034 has not been brought before this court in the manner prescribed by law.\'94}{\insrsid16659767\charrsid6759034 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid14169076\charrsid6759034 \par In }{\i\ul\insrsid14169076\charrsid6759034 Kibuuka Musoke AS Vs Tour Travel Centre Ltd HCT-00. CC-MA-308-2008}{\insrsid14169076\charrsid6759034 the application was brought by Chamber Summons. This court found that the application should have been brought by Notice of Motion. It held that the application was brought by wrong procedure and dismissed the application. \par \par Secondly Rule 5 provides: \par \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid14169076\charrsid6759034 \'93(I) An }{\insrsid11994754\charrsid6759034 application for j}{\insrsid14169076\charrsid6759034 udicial review shall be made promptly and in any event within three months from the date when the grounds of the application first }{\insrsid11994754\charrsid6759034 arose}{\insrsid14169076\charrsid6759034 , unless the Court considers that there is good reason for extending the period within which the application shall be made. \par (2) Where }{\insrsid4524062\charrsid6759034 the relief sought is an order of Certiorari in respect of any judgment, order, co}{\insrsid11994754\charrsid6759034 nviction}{\insrsid4524062\charrsid6759034 or other proceedings, the date when the grounds of the application first arose shall be taken to be the date of that judgment, order}{\insrsid11994754\charrsid6759034 ,}{\insrsid4524062\charrsid6759034 conviction or proceedings if that decision is delivered in open court, but where the }{\insrsid4946682\charrsid6759034 judgment}{\insrsid4524062\charrsid6759034 , order}{\insrsid11994754\charrsid6759034 ,}{\insrsid4524062\charrsid6759034 conviction}{ \insrsid11994754\charrsid6759034 or proceedings is ordered }{\insrsid4524062\charrsid6759034 to be sent to the parties, or their advocates (if any}{\insrsid4732049\charrsid6759034 )}{\insrsid4524062\charrsid6759034 , the date when the decision was de livered to the parties, their advocates or prison officers, or sent by registered post. }{\insrsid14169076\charrsid6759034 \par }{\insrsid4524062\charrsid6759034 (3) This rule shall apply without prejudice, to any statutory provision which has the effect of limiting the time within which an application for Judicial review may be made.\'94 \par \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid4524062\charrsid6759034 The revoked S. I No 75 of 2003 had similar provisions. The provision is mandatory. The Tax Appeal Tribunal ruling in Misc. App No TAT 06 of 2008}{\insrsid11994754\charrsid6759034 ,}{\insrsid4524062\charrsid6759034 the subject of this application}{ \insrsid11994754\charrsid6759034 ,}{\insrsid4524062\charrsid6759034 was delivered on 9}{\super\insrsid4524062\charrsid6759034 th}{\insrsid4524062\charrsid6759034 December 2008. This application was filed on 26}{\super\insrsid4524062\charrsid6759034 th} {\insrsid4524062\charrsid6759034 March 2009, after the expiry of the three months statutory limitation period. \par \par In the premises I find that this application }{\insrsid4946682\charrsid6759034 was filed out of time. In }{\i\ul\insrsid4946682\charrsid6759034 Uganda Revenue Authority Vs Uganda Consolidated Properties Ltd (1997 \endash 2001) UCL 149}{ \insrsid4946682\charrsid6759034 Justice Twinomujuni JA stated:}{\insrsid4524062\charrsid6759034 \par }{\insrsid4946682\charrsid6759034 \par }\pard \qj \li1440\ri1440\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6759034 {\insrsid4946682\charrsid6759034 \'93Time limits set by statu}{\insrsid11994754\charrsid6759034 te}{\insrsid4946682\charrsid6759034 s are matters of substantive law and not mere technicalities and must be strictly complied with.\'94 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid4946682\charrsid6759034 \par In }{\i\ul\insrsid4946682\charrsid6759034 Francis Nansio }{\i\ul\insrsid10169552\charrsid6759034 Michael}{\i\ul\insrsid4946682\charrsid6759034 Vs Nuwa Walakira (1993) VI KALR 14}{\insrsid4946682\charrsid6759034 the Supreme Court held that clearly }{ \insrsid10169552\charrsid6759034 if the action is time barred then that is the end of it.}{\insrsid4946682\charrsid6759034 \par }{\insrsid10169552\charrsid6759034 \par The rule grants this court the discretion for good reason to extend the period within the application shall be made. But where a party wishes to reply on any exemption to the periods of limitation it must be specifically stated in the pleadings. If it is not the plaint or application should be rejected. See }{\i\ul\insrsid10169552\charrsid6759034 Iga Vs Makerere University (1972) EA 65}{\insrsid10169552\charrsid6759034 . In the instant application no reason is at all given for the delay in filing the application. }{\insrsid11994754\charrsid6759034 \par \par }{\insrsid10169552\charrsid6759034 This application was brought by the wrong procedure. It w}{\insrsid11994754\charrsid6759034 as}{\insrsid10169552\charrsid6759034 filed out time. I need not consider the merits of the application. }{ \insrsid7351152\charrsid6759034 I}{\insrsid10169552\charrsid6759034 t is struck out and dismissed with costs to the Respondent. \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid10169552\charrsid6759034 \par \par \par \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid10169552\charrsid6759034 Hon. Mr. Justice Lameck N. Mukasa \par }{\b\insrsid10169552\charrsid6759034 Judge \par }{\insrsid10169552\charrsid6759034 Commercial Court Division \par 21}{\super\insrsid10169552\charrsid6759034 st}{\insrsid10169552\charrsid6759034 September, 2009 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6759034 {\insrsid10169552\charrsid6759034 \par \par }{\insrsid16659767\charrsid6759034 \par }{\insrsid2443586\charrsid6759034 \par }{\insrsid13567963\charrsid6759034 \par \par \par \par }{\insrsid11354743\charrsid6759034 \par }}