Total Uganda Ltd v Uganda Revenue Authority (Civil Appeal No. 6 of 2001) [2001] UGCommC 5 (31 October 2001)

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(}{\pntxta )}}\pard\plain \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 THE REPUBLIC OF UGANDA }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 \line IN THE HIGH COURT OF UGANDA AT KAMPALA \line }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 COMMERCIAL DIVISION \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 CIVIL APPEAL NO. 6 OF 2001 \line (Arising out of Tax Appeal}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 s Tribunal Case No. 2 of 2001) \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 TOTAL UGANDA LIMITED }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85...}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 APPELLANT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \line }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 VERSUS \line UGANDA REVENUE AUTHORITY }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85...}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 RESPONDENT }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 BEFORE: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 THE }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid12934897 HON. MR JUSTICE RO. OKUMU WENGI \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 JUDGEMENT:}{ \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12934897 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 This is an appeal from a decision }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 of the Tax Appeals Tribunal of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 21/8/2001. The central question that t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 his appeal raises is whether a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 holder of a certificate of incentives is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 sued under the Investment Code }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (No. 1 of 1991) could continue to claim the tax exemption under it after \line the repeal of those exemptions by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 Income Tax Act 1997. The facts }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 that gave rise to this appeal were that in April 1996}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 a tax incentives }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 certificate which exempted the relevant inv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 estors from payment of certain }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 taxes by their business project and by thems}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 elves was issued in respect of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 the Appellant oil business in Uganda i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 n 1996. The tax holiday was to }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 endure until December 2000. But immediat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ely the certificate was issued }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 the law and scope of the incentive was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 amended in May 1996, which, as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 will get clearer, limited the exemption to withholding tax on dividends on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shares issued by the holder of the certificate. In 1997 a new tax law was enacted which abolished the tax incentive regime then in force all together. It however validated existing and pipeline incentive schemes, subject to an election, for such benefit to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 continue, by the holder of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 the }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 certificate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 . \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 As it has come to pass the exemptions were stipulated and later repealed in Language tha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 t has resulted in this appeal. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 I will now set out the specific law giv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ing rise to the tax remissions }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 claimed and their subsequent abolition }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 by the income tax Act of 1997. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Section 24 of the Investment Code (statu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 te No. 1 of 1991) (as amended) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 provides inter alia as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 - \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'9324(1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 An investor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 intending to avail himself of incentives under this part may if qualified in accordance with Section 23, apply to the Authority fo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 r a certificate of incentives. \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid4339675 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 A }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 foreign }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 investor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shall not be required to make a separate 20 application under this part if in his}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 application for an investment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 licence made under Part 111 he provides the relevant informat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ion relating to incentives.... \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (3) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 \'85\'85\'85\'85.. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 \'85\'85\'85\'85. \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid12934897 (5)\'85\'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (6) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 Every investor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 who qual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ifies for incentives and whose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 application for a certificate of incen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 tives has been approved by the }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Authority shall be issued by the Authority a certificate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 incentives}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 covering those incen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 tives for which he qualifies.\'94 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid14371752\charrsid4339675 S.25. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid4339675 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 holder }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 of a certificate of incentives shall be entitled to the following: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 - \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 Exemption}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 from tax on corporation profits ea rned from the project and exemption from w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ithholding tax on dividends on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 shares issued by the holder, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 on royalties paid under an agreement registered with the UTA and on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 interest paid on loan capital. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (b) for a period of five years in the case of an investment of a value greater than three hundred t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 housand United States dollars. (Underlining added) \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Under the Investment Code an application for an investment licence }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4339675\charrsid12934897 had to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 be made spelling out among other thin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 gs the business enterprise for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 which an investme nt licence was sought. Section 12 of the Code prescribed the manner of application, which if made comprehensively by providing the relevant information relating to incentives, no or separate application would be required to be made under sect}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ion 24 by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 a foreign }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 investor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 . A foreign investor was then defined by section 10 of the Code as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 - \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'9310. (1) In this Code foreign investor means \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (a) a person w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ho is not a citizen of Uganda. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (b) a Company in which more than fifty percent of the shares are held by a person w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ho is not a citizen of Uganda. \par (c) \'85\'85\'85\'85. \par (2) \'85\'85\'85 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 From the above definition, and from the evidence on record, I would say that Total (U) Ltd could, be treated as foreign investor. I would also say that the non-resident shareholders of Total }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 (U) Ltd were no doubt foreign }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 investors. From the certificate of incentives the name of the Business Enterprise Total (U) Ltd and the nationality and other particulars of the Investors (s hareholders) in it were indicated. And so was the nature of the incentives covered. This in short rendered it unnecessary for another application for incentives to be made unde}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 r section 24 of the Code. What }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 is not so clear from the whole incentives regime is who then became a holder of the certificate of incentives and how come Total Uganda Limited filed an election under the Income Tax Act for the continuation of the exemptions subject of this appeal. It is clear though in my mind that Total Uganda was no t the investor itself. Rather it was a project,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 business enterprise of or the Investment by its }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders. And this now brings me to the Section 168 transitional provisions in the Inco}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 me Tax Act 1997 which provides: \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid12934897 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'93168(1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ) \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 20) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 \'85\'85\'85 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (21) Notwithstanding the repeal of section 25 of the Investment Code 1991 by Section 167, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 the holder }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 of a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Certificate of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 Incentives}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 h is valid at the commencement }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 of this act may make}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 an election in writing to the }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Commissioner by 31st December 1997 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12934897 for the exemption }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 from withholding tax paid on corporate profits and the exemption from withholding tax paid on dividends and interest paid to resident pe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12934897 rsons as provided under section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 of the Investment Code to continue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 until the exemption expires in accordance with that section, as if that section had not been r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 epealed.\'94 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 Underlining}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 added). \par \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid5251564 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 There are three things that come to mind here. Firstly it should be noted that the whole tax incentive scheme benefited an investor who became a holder of a certificate of incentives issued to it in respe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 ct of a business }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 enterprise}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 or project. Secondly, section 25 of the Investment code refers to \'93 exemption from tax on Corporation profits}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 . Withholding}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 tax on dividends on shares}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 ....}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 on royalties.. .and on interest \'93. I do not read in this text the exact words that appear in section 168(21), and for instance \'93 interest paid to resident persons }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897\charrsid12934897 \'93are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 not stipulated in section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 25 of the investment Code. Thirdly under the Investment Code any dispute arising between a foreign investor and the (Uganda Investment) Authority or the government in respect of a licensed business enterprise ought to be settled amicably and through arbitration. Failure to so settle entitles a party aggrieved by a com pulsor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 y acquisition or possession }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 amount of compensation, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 or in respe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid5251564 ct of any other matter relating}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 the business enterprise to apply to the High }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12934897 cour}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 t }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (See section 30 of the Investment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 Code). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Fourthly the Law safeguards the holder of a certificate o f incentives, from acts by the government that would adversely }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 affect the rights or interests }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 of a foreign investor over his}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 licenced business enterprise. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 In his submissions to this Court Mr. Masembe Kanyerezi learned counsel for the appellant contended th at the continuation of exempti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 on referred to in section 168(2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 1) of the Income Tax Act 1997 extended to withholding tax paid on dividends without qualification namely that it covered no}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12934897 n }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 residents as well as residents. He further contended that the continuation of exemption extended to cover three different categories of tax distinguished by the use of the word \lquote and\'94. Counsel }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 further}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 submitted that the continuation also referred separately}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 to payment of tax on interest }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 paid to resident persons. He contended that \'93interest paid to resident persons\'94 was defined in section 118 of the Income Tax Act. He further pointed out that section 119 referred to payment of dividends to resident shareholders. He was of the considered view therefore that the reference in the transitional provision was to three d}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ifferent taxes and that the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 exemption that continued}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 was not founded on residence. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Mr. Masembe Kanyerezi also submitted that the tax incentives were a property right and had been saved and was enforceable within the Constitutional limits. He asked Court to find that the }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 exemption existed and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 if section 168(21) was found ambiguous, being a taxing statute, it should be carefully interpreted to benefit the tax payer and to charge tax only where it was chargeable within t he letter of the taxing words. In her reply learned Counsel for the Uganda Revenue Authority, Ms Anna Bitature submitted that a holder of a certificat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 e of incentives who elected }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 to continue enjoying it was not entitled to exemption from tax on dividends paid to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders. She contended that there were only two tax categories envisaged, namely corporate tax and secondly withholding tax on dividends and interest paid to resident persons. Learned counsel further submitt}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ed that the words exemption }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 tied all the sources of income described after them to the conditionality that qualified a taxpayer namely a resident person. She further contended that the use of the word \'93and\'94 as employed between the words \'93dividend and interest\'94 was conjunctive to relate to resident persons and as such Section 168(21) of the Income Tax Act 1997}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 was clear and unambiguous. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 She told Court that the election by Total Uganda Ltd was of no consequence as it was not available since the exemption from tax that had benefited non-resident sh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 areholders had been withdrawn. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Counsel also told Court that Section }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid14371752\charrsid12934897 25 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 of the Investment Code was repealed and the common incentives were revoked; that only resident persons could access exemption. She prayed Court to interprete the sectio n according to the object and not just the language of the Income Tax Act, looking as well at the context, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 object and meaning of the law. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 She prayed that the a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ppeal be dismissed with costs. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 From the evidence on record the incentive certificate was issued to the two French shareholders of Total Uganda Ltd, the business enterprise. They themselves did not issue shares to any l}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ocal company or individual. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Total also did not issue any shares nor establish any new project or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 enterprises locally. Now on 28th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Jul y Total Uganda Limited, the business enterprise in respect of which an investment licence and the certificate of incentives had been issued, wrote a letter to the Commissioner Genera}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 l Uganda Revenue Authority. \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 Re: \'93Election }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 For Exemption from Corporation }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid5251564 Tax, withholding Tax and Tax on }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 Dividends\'94 }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 \line }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'93We are holders of a certificate of incentives valid from 1/1/96 to 31 / 12/2000 provided for under section }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 25 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 the Investment Code 1991. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 We wish to elect for the exemption }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 there u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 nder to continue to apply after }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 30 June 1997 until the exemption expires pursuant to section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 168(2) of the Income Tax Bill. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Anticipating due considerat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ion of our application....\'94 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 On the }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 6th }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 August 1997, a letter was written to the L}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 egal Officer Total (U) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 Ltd accepting the election as valid, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 by a district Revenue officer. }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 Thereafter Total Uganda Ltd remitted tax but was on 19/6/2000 notified }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 5 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 that the balance of shs. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 453,000,000 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid5251564 was payable. Total Uganda reacted \line on the same day insisting on an exemption. The following day 20/6/2000 the Uganda Revenue Authority insisted that the exemption did not apply to non-resident persons. Yet again the following day, 21/6/2000, Total Uganda Limited appointed a tax handler to deal with the crisi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 s which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 continued to unfold. Price }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 Water House}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Coopers then took on the argument. Their Annebritt Aslund in her letter to URA of 29th June 2000 contended that the section 25 exemption continued to apply as if the section had not been repealed. Under further pressure of URA to pay the tax, Total Uganda on the 10/8/2000 notifie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 d URA of a tripartite meeting }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 with the Minister of Finance on 13/7/2000 in which the latter promised to respond. The oil multinational then suggested strongly that since the dispute involved an agreement betwee n the owners of Total Uganda limited and the Government of Uganda in 1996, a reversal of that decision would be notified for executiv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 e intervention. In a typically }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 haughty expatriate tone and attitude }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564\charrsid12934897 Mr.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 J. C Boyadjian threatened the commissioner, Large Ta x Payers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 Department in the Respondent. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 He Wrote:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 \par }\pard \ltrpar\s15\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid5251564 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 \'93Any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 reversal of the decision ta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 ken in 1996 could call for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 arbitration of H. E the Preside}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 nt of the Republic of Uganda.\'94 \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid5251564 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5251564 \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid4397555 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 There then followed some correspondence between Total Uganda Ltd and the Hon. Minister of Financ}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15345873 e. On 24 January 2001 M/}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 s Peat Marwick (KPMG) wrote to the URA stating that the Certificate of Incentives was a contractual obligation between the Government of Uganda and Total. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid4397555 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 That was the day a tax appeal was filed wi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 th the Tribunal. All the above }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 correspondence appear}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 in the record of this Appeal. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 In dealing with the issues before it, the Tr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 ibunal found that Total Uganda }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Ltd (the applicant before it) elected to continue with exemption benef}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 its}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 under the certificate of incentives. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 It then held that non-resident }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders were not entitled to continue with the exemption benefits. The Tribunal also found that Total Uganda limited was obliged to withhold 15% of the remittance of dividends to its }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders as required under section 84(1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 of the Income Tax Act, such }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 portion not being tax exempt.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 The Tribunal then lamented: - \par }\pard \ltrpar\s15\qj \li720\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid4397555 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'93 Despite its findings which are based on the law as it stands, the Tribunal observes that the change in the law could be unfair and embarrass investors. Their investment decision could have been heavily influenced by availability of i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 ncentives. To withdraw them }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 when the investment has already been made can therefore occasion difficulties for the investor. Despite the unfairness, it is the duty of the Tribunal t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 o apply the Law as it stands.\'94 \par }\pard \ltrpar\s15\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15345873 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 I have formed the view that on the one h}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 and Total Uganda limited, the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 appellant here, may be entitled to a deci}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 sion whether it was obliged to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 withhold tax or if it was not so obliged in case the tax in dispute was exempt. On the other hand there is a more substantive issue and that is whether the holder of the 1996 certificate of incentives had his position altered in 1997 and if in that process he was entitl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 ed to elect to continue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 with the exempt status. Then there is the question if the holder of the certificate of incentives (if it was still valid) did effectively exercise a right to elect to continue his status. Now these are distinct positions even if the one is dependen t on the other position. It is interesting that the certificate of incentives in this appeal was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4397555 issued on 26/4/1996 and was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15345873 effective 1/1/1996 to 3}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 1/12/2000; and the very section under which it was issued was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid4397555 amended on }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid14371752\charrsid4397555 8/5/1996 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid4397555 by Section 23 of the Finance Statute No. 9 of 1996. While the original exemption covered \'93Corporation tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 , withholding tax and tax on divid}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 ends\'94 after this amendment the incentives exempted tax on \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid14900693 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (a) Corporation p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 rofits earned from the project \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (b) Wi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 thholding tax \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (i) on dividends o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 n shares issued by the holder. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (ii) on royalties paid}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 under an agreement registered }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14900693\charrsid12934897 with}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 the UTA. \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid4397555 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (iii) On }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 interest paid on loan Capital. \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid14900693 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 One could see that since 1991 there were cre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 eping redefinitions of the tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 incentive scheme. The Oil Company, th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 ough, felt secure and was only }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 jolted into action when section 168}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 (21) of the Income Act 1997was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 enacted. What was the effect of section 168(21) of the Income Tax Act \line 1997? Firstly the section allowed a holder of a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 certificate of incentives to }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 continue by election to enjoy certain tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 exemptions. Who was the holder }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 of the Certificate of incentives exhibited be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 fore the Tribunal? In any case }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 who was the investor who applied for it? Was it Total Uganda limited, it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 s }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders or both of them? The ele}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 ction made to the Commissioner }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 General in this appeal was written by T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 otal Uganda Limited. Was Total }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 allowed to elect not to withhold the taxes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 ? These are the questions that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 could have nagged the appellant on this}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 case. Secondly, the section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 amende d the scope of the exemptions themselves by substituting new words describing the taxes exempted. It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 tended to create a multistage }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 basis for the exemptions which replace}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 d somewhat the original direct }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 benefit scheme. The benefits are firstly e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 xemption from tax on corporate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 profits and secondly exemption from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14900693 two other kinds of tax namely }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 withholding tax on dividends on shares issued by the holder and interest. These are the categories of income tax payable on dividends and interest paid to resident persons. These are the taxes where continuation of exemption applied. Then where do we put the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 persons? }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Should it embrace the recipients of dividends or on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ly the recipients of interest? \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 The Investment Code 1991 made a distinction between two kinds of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 investor\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 namely foreign investors and local ones. See: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 Uganda Revenue Authority vs Capital Finance Corporation Ltd Civil }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Appeal No. 2 of 2000 (Unreported). I would presume that the local investors including the resident foreign company in this case were resident and could receive dividends and interest and either pay or b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 e exempt from tax. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 In this respect the shareholders of Total are f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 oreign investors and are also}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 non-resident. But Total Uganda Ltd is a re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 sident for tax purposes. If it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 received dividends and interest, then it could, if it held a certificate of incentives, elect to continue to enjoy exemption from withholding tax on those incomes. In this appeal we are not considering exempting dividends or interest received by Total Uganda }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 limited but rather taxes on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 payments made by Total to its }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 investors. We also do not seem to be dealing with an appeal by the holder of a certificate of incentive issued to it over its licenced business enterprise but an appeal brought by the enterprise itself. Could this be possible? }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid10224887 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 It is quite clear in my mind that the common incentives in the Investment Code were abolished by the Income Tax Act 1997. Before that final fact there was a creeping }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 claw back}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 on the scope of the incentives in 1996. As the package of otherwise vested rights acquired under the certificates atrophied and changed in character and subs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 tance no recourse was taken }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 to the appropriate remedies. Eventually the certificates issued to investors were revoked altogether. However the entire }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 terms of the certificates were}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 saved and as such were therefore not wholly expropriated. Holders were required to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 make an election in writing to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 benefit by a continuation in force of the incentives. But in order for one to claim an exemption, besides being a holder of a Certificate of Incentives, he, the holder, had to make an election. Further the exemption related to dividends on shares issued by the holder of the certificate. In this case the holders of the c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ertificate were the two nonr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 esident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders of Total Uganda Limited. The certificate bestowed upon them the exemption from corporation tax payable by their project Total Uganda. They were also exempted from paying withholding tax on dividends paid to them \'93on shares issued by the holder ...\'93 What was exempted was such tax, if any, on shares is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 sued by the holder of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 certificate of incentives namely the shareholders in Total Uganda Limited. Thus from 1996 the incentive scheme offered only a pyrrhic haven as only by some remote reference could the e xemption be accessed! It was only an assumption that the company Total Uganda was a holder of the incentive certificate, exhibite}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 d in these proceedings. The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 condition set was that a company (investor) could only claim the exemption if it had secured a certificate in its name. Only then would its own shar}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 eholders access the exemption. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 As it was Total Uganda Limited was not a hol}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 der of the certificate except}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 perhaps as attorneys of its shareholders an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 d no evidence was led on this. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Secondly Total Uganda Limit ed was a statutory collector of the tax but certainly not a statutory beneficiary of the exemption by itself. The law did not provide for a collection agent to elect or opt out of the duty imposed on it by law to withhold tax. The p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 roject or enterprise of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 investors (in this case Total Uganda Limited) could be a holder of a certificate over its other enterprises, business or projects initiated in Uganda, but not the certificat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 e issued to its own Investors.

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 I have come to the conclusion that the election made in this case by Total }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid14371752\charrsid12934897 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Uganda Limited was not effectual to sec}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ure exemption from withholding }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 tax on dividends payable by its }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887\charrsid12934897 nonresident}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 shareholders. As such the Appellant was obliged to withhold the appropriate tax and remit it to the Respondent as the tax was not exempt. On this ground alone this appeal would fail as this Court would accept the verdi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ct reached by the Tribunal, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 only that the premises for the decision of the T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ribunal are perhaps different. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 There is yet another and more fundamental angle to this dispute. Under the Investment Code the owners of To}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 tal Uganda Limited being the}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 holders of the certificate were obliged to settle disputes of this nature amicably or through mutually agreed arbitration. Failure to achieve this, left any party aggrieved, with only one option and that is to apply to this Court under Section 3 0(4) of the Investment Code. The whole section is reproduce}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 d here for easy reference. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \'9330. (1) Where a dispute arises }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 between a foreign investor and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 the Authority or the Government in r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 espect of a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 licenced business enterpr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ise, all efforts shall be made }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 to settle the dispu}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 te through negotiations for an }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid10224887\charrsid12934897 amicable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 settlement. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (2) A dispute between a foreign investor and the Authority or Government in respect of a licenced business enterprise w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 hich is not settled through }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 negotiations may be submitted to arbitration in accordance with the following methods as may be m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 utually agreed by the parties- \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (a) in accordance with the rules of procedure }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid14371752\charrsid12934897 5 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 for arbitration of the International centre \line fo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 r the Settlement of Investment Disputes, or \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (b) within the framework of any bilateral or multilate}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 ral agreement on investment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 protection to which the Government and the country of which the investor }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 is a national are parties; or \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (c) in accordance with any other international }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 machinery for the settlement of investment disputes. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (3) The licence in respect of an enterprise may specify the particular mode of arbitrati}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 on to be resorted to in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 case of a dispute relating to that enterprises and that specification shall constitute the consent of the Government, the Authority or their respective agents and the investors to submit to that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10224887 mode and forum of arbitration. \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid8930109 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (4) Where the parties to a dispute do not agree on the mode or forum for arbitrati on, the party aggrieved by a compulsory acquisition or possession or the amount of compensation payable, or in respect of any other matter relating to the business enterprise may apply to the High Court for the determination of any of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 the following- \par (a) His interest of right. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (b) The}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 legality of the taking of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 possession or acquisition of the pr}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 operty, interest or right; or \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109\charrsid12934897 The}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 amou}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 nt of compensation to which he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 is entitled }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 and the prompt payment of that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 compensation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 ; \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 (d) Any other }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 matter in disputes relating to the business enterprise. \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 From the above it\rquote s clear that the parties to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8930109 the present dispute should be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 wholly different. The law also requir}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 ed the Investors to pursue the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 correct remedy and procedure that was sp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 elt out. This was not done. By }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 bringing these proceedings before the Tribunal and here by the agency of \line the appellant, the investors did not access t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 he remedy envisaged in section }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 30 of the Code. The action by the appellant was at once incompete}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 nt, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 misconceived and unte nable. In short the in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 vestors did not follow the law }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 from the beginning to the end. They d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 id not fulfill or challenge the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 preconditions set out in the climate brough}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 t about by the Finance statute }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 1996, and did not exhaust the remedy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 provided in law. Their project }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Total Uganda limited did not initiate the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 se proceedings by any power of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Attorney in the names of the proper parti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 es, and in compliance with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 law and procedure. As a result, the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 total abolition of the common }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 incentives or the tax holiday of the n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 ineties fully and irreversibly }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 materialised. The non-resident shareh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 olders in the oily investment, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 subject of this appeal, long succumbed to the reality of th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 e tax and investment paradigm. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 In the result this appeal is dismissed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 with costs to the Respondents. \par }\pard \ltrpar\s15\ql \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 R. O. Okumu Wengi \line JUDGE. \line }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 1.11.2001 \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid14371752\charrsid12934897 2/11/2001 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 :- }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Oscar Kambona h/b for Masembe for Appellant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 \par \tab \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 An}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 ne Bitature for Respondent. \par }\pard \ltrpar\s15\qj \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid15297722\charrsid12934897 Court: -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14371752\charrsid12934897 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 Judgment read in open court in the presence of the above person}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15297722 s. \par }\pard \ltrpar\s15\ql \li0\ri0\sb240\sa240\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid15297722 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid15297722 ANGLIN FLA}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid14371752\charrsid12934897 VIA \line D/REGISTRAR \line }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 2/11/2001. \line \par }\pard\plain \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid12934897 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14371752\charrsid12934897 \par }{\*\themedata 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