Uganda Revenue Authority v Tembo Steels Ltd (High Court Miscellaneous Application No. 521 of 2007) [2007] UGCommC 83 (18 October 2007)

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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\pararsid1389378 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid4728659\charrsid1389378 THE REPUBLIC OF UGANDA}{\insrsid6754790\charrsid1389378 \par }{\insrsid4728659\charrsid1389378 \par IN THE HIGH COURT }{\insrsid1389378\charrsid1389378 OF UGANDA}{\insrsid4728659\charrsid1389378 AT KAMPALA \par COMMERCIAL COURT DIVISION \par \par HCT-00-CC-MA-}{\insrsid15797029\charrsid1389378 0}{\insrsid4728659\charrsid1389378 521-2007 \par (ARISING FROM HC}{\insrsid9797007\charrsid1389378 T}{\insrsid4728659\charrsid1389378 -00-CC-}{\insrsid9797007\charrsid1389378 CA-}{\insrsid4728659\charrsid1389378 09-2007) \par \par UGANDA REVENUE AUTHORITY \'85\'85\'85\'85\'85\'85\'85\'85\'85. APPLICANT \par \par VERSUS \par \par TEMBO STEELS }{\insrsid1389378\charrsid1389378 LIMITED \'85}{\insrsid4728659\charrsid1389378 \'85\'85}{\insrsid15797029\charrsid1389378 .}{\insrsid4728659\charrsid1389378 \'85\'85\'85\'85\'85\'85\'85 RESPONDENT \par \par BEFORE: HON. MR. JUSTICE LAMECK N. MUKASA \par \par RULING: \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid4272653\charrsid1389378 \par }{\insrsid10188157\charrsid1389378 This is an application brought by Notice of Motion under }{\insrsid9797007\charrsid1389378 S}{\insrsid10188157\charrsid1389378 ections 27 and 28 of the Tax Appeals Tribunal Act, Order 52 of the Civil Procedure Rules and Section 98 of the Civil Procedures Act. The Applicant, Uganda Revenue Authority, is }{\insrsid1389378\charrsid1389378 seeking orders}{ \insrsid10188157\charrsid1389378 that:- \par \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid10188157\charrsid1389378 \hich\af0\dbch\af0\loch\f0 (i)\tab}}\pard \qj \fi-720\li1080\ri0\sl360\slmult1\widctlpar \jclisttab\tx1080\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin1080\itap0\pararsid1389378 {\insrsid10188157\charrsid1389378 Execution of the Decree in Tax Appeals Tribunal No. 22 of 2005 be stayed pending disposal of HCT-00-CC-CA-0009-2007 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid10188157\charrsid1389378 \hich\af0\dbch\af0\loch\f0 (ii)\tab}Costs of this application be provided for. \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid10188157\charrsid1389378 \par The brief background to this application is that the Respondent M/S Tembo Steels Ltd on 7}{\super\insrsid10188157\charrsid1389378 th}{\insrsid10188157\charrsid1389378 November 2005 filed Application No. TAT 22 of 2005 against the Applicant before the Tax Appeals Tribunal. The Tribunal disposed of the application by ruling in favour of the Respondent. The Applicant on 15}{\super\insrsid10188157\charrsid1389378 th}{ \insrsid10188157\charrsid1389378 June 2007 filed High Court Civil Appeal No. 9 of 2007 appealing against the ruling. \par \par This application is supported by an affidavit deponed to }{\insrsid1389378\charrsid1389378 by Moses}{\insrsid10188157\charrsid1389378 Kazibwe Kawumi, an Advocate of the High Court and the }{\insrsid1389378\charrsid1389378 Applicant\rquote s Assistant}{ \insrsid10188157\charrsid1389378 Commissioner \endash Litigation. He therein }{\insrsid10492518\charrsid1389378 avers that}{\insrsid10188157\charrsid1389378 the Respondent has filed a }{\insrsid9265247\charrsid1389378 taxed bill}{ \insrsid10188157\charrsid1389378 of costs and is to demand }{\insrsid14050829\charrsid1389378 S}{\insrsid10188157\charrsid1389378 hs}{\insrsid14050829\charrsid1389378 .}{\insrsid10188157\charrsid1389378 18}{\insrsid1389378\charrsid1389378 , 665,830}{ \insrsid9061063\charrsid1389378 /=}{\insrsid10188157\charrsid1389378 as costs. That }{\insrsid14050829\charrsid1389378 the Appeal has a }{\insrsid5054611\charrsid1389378 very high}{\insrsid14050829\charrsid1389378 }{\insrsid9265247\charrsid1389378 likelihood of}{\insrsid14050829\charrsid1389378 s}{\insrsid9061063\charrsid1389378 uccess}{\insrsid14050829\charrsid1389378 and execution of the said Decree will render }{\insrsid9265247\charrsid1389378 the Appeal}{\insrsid14050829\charrsid1389378 }{ \insrsid9061063\charrsid1389378 nu}{\insrsid14050829\charrsid1389378 gatory and prejudice the Appellant\rquote s interest. }{\insrsid4272653\charrsid1389378 \par }{\insrsid14050829\charrsid1389378 \par Section 28 of the Tax Appeals Tribunal }{\insrsid9061063\charrsid1389378 Act }{\insrsid14050829\charrsid1389378 states: \par \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid14050829\charrsid1389378 \'93 (1) Where ---- an appeal against the decision of a tribunal has been lodged with the High Court, the reviewing body my make an order staying or otherwise affecting the operation or implementation of the }{\insrsid1389378\charrsid1389378 decision under}{ \insrsid8989979\charrsid1389378 review or appeal or a part of the decision, as the reviewing body }{\insrsid1389378\charrsid1389378 considers appropriate}{\insrsid8989979\charrsid1389378 for the purposes of securing the effectiveness of the proceedings and determination of }{\insrsid1389378\charrsid1389378 the application}{\insrsid8989979\charrsid1389378 or appeal.}{\insrsid14050829\charrsid1389378 \par }{\insrsid8989979\charrsid1389378 ---- \par \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8989979\charrsid1389378 \hich\af0\dbch\af0\loch\f0 (3)\tab}}\pard \qj \fi-360\li897\ri567\sl360\slmult1\widctlpar \jclisttab\tx897\aspalpha\aspnum\faauto\ls3\adjustright\rin567\lin897\itap0\pararsid1389378 {\insrsid8989979\charrsid1389378 In this section \'93reviewing body\'94 means \endash \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid8989979\charrsid1389378 ---- \par \par }\pard \qj \li780\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin780\itap0\pararsid1389378 {\insrsid8989979\charrsid1389378 (b}{\insrsid1389378\charrsid1389378 ) In}{\insrsid8989979\charrsid1389378 the case of an appeal to the High Court, the High Court\'94 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid4728659\charrsid1389378 \par }{\insrsid8989979\charrsid1389378 The section gives the High Court discretionary powers to stay }{\insrsid1389378\charrsid1389378 the operation}{\insrsid8989979\charrsid1389378 or implementation of }{\insrsid1389378\charrsid1389378 the Tribunal\rquote s} {\insrsid8989979\charrsid1389378 decision or part }{\insrsid1389378\charrsid1389378 thereof pending}{\insrsid8989979\charrsid1389378 the disposal of the appeal. }{\insrsid1389378\charrsid1389378 While exercising}{\insrsid8989979\charrsid1389378 its discretion to stay or not stay execution court is required to consider whether a stay of execution is appropr}{\insrsid9265247\charrsid1389378 iate or not for the purposes of }{\insrsid8989979\charrsid1389378 securing the effectiveness of the proceedings and determination of appeal. See: }{\i\ul\insrsid8989979\charrsid1389378 Uganda Revenue Authority Vs Uganda Communications Commission HCT-00-CC-CA-No: 11 of 2006}{\insrsid8989979\charrsid1389378 }{ \insrsid14694374\charrsid1389378 }{\insrsid4728659\charrsid1389378 \par }{\insrsid14694374\charrsid1389378 \par Ms Anne Bitatule, counsel for the Applicant, submitted that the applicant\rquote s appeal has a high likelihood of success and argued that execution of the decree by recovery of }{\insrsid8421153\charrsid1389378 t}{\insrsid14694374\charrsid1389378 he taxed costs in the sum of Shs18,665,830/= would render the appeal nugatory and prejudice }{\insrsid15344260\charrsid1389378 the applicants interest in the event the appeal was decided in the applicant\rquote s favour. That the Applicant\rquote s problem was realising the }{\insrsid1389378\charrsid1389378 recovery of}{\insrsid15344260\charrsid1389378 the above sum in case }{\insrsid8421153\charrsid1389378 the}{\insrsid15344260\charrsid1389378 appeal is successful. Counsel }{ \insrsid8421153\charrsid1389378 referred}{\insrsid15344260\charrsid1389378 to }{\i\ul\insrsid15344260\charrsid1389378 Nga}{\i\ul\insrsid5054611\charrsid1389378 n}{\i\ul\insrsid8421153\charrsid1389378 ga Vs A Kimain}{\i\ul\insrsid15344260\charrsid1389378 (1969-1993) HCB 8}{\i\ul\insrsid8421153\charrsid1389378 2}{\i\ul\insrsid15344260\charrsid1389378 , and Francis }{\i\ul\insrsid664248\charrsid1389378 Mansio}{\i\ul\insrsid15344260\charrsid1389378 Micah Vs }{\i\ul\insrsid664248\charrsid1389378 N}{ \i\ul\insrsid5054611\charrsid1389378 u}{\i\ul\insrsid664248\charrsid1389378 w}{\i\ul\insrsid5054611\charrsid1389378 a}{\i\ul\insrsid15344260\charrsid1389378 }{\i\ul\insrsid8421153\charrsid1389378 Walakir}{\i\ul\insrsid664248\charrsid1389378 a}{ \i\ul\insrsid15344260\charrsid1389378 (1992-1993) HCB 88 }{\insrsid14694374\charrsid1389378 \par }{\insrsid15344260\charrsid1389378 \par In }{\i\ul\insrsid664248\charrsid1389378 N}{\i\ul\insrsid5054611\charrsid1389378 g}{\i\ul\insrsid664248\charrsid1389378 a}{\i\ul\insrsid8421153\charrsid1389378 n}{\i\ul\insrsid664248\charrsid1389378 g}{\i\ul\insrsid8421153\charrsid1389378 a}{ \i\ul\insrsid15344260\charrsid1389378 Vs Ki}{\i\ul\insrsid8421153\charrsid1389378 m}{\i\ul\insrsid15344260\charrsid1389378 a}{\i\ul\insrsid8421153\charrsid1389378 ni}{\i\ul\insrsid15344260\charrsid1389378 (}{\i\ul\insrsid664248\charrsid1389378 S}{ \i\ul\insrsid8421153\charrsid1389378 u}{\i\ul\insrsid664248\charrsid1389378 pr}{\i\ul\insrsid8421153\charrsid1389378 a}{\i\ul\insrsid15344260\charrsid1389378 )}{\insrsid15344260\charrsid1389378 Justice Harris of the High }{ \insrsid8421153\charrsid1389378 C}{\insrsid15344260\charrsid1389378 ourt }{\insrsid8421153\charrsid1389378 of }{\insrsid15344260\charrsid1389378 Kenya stated: \par \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid15344260\charrsid1389378 \'93In the present case it is clear that the plaintiff, as holder of the decree, is or may be in a po} {\insrsid8421153\charrsid1389378 s}{\insrsid15344260\charrsid1389378 it}{\insrsid8421153\charrsid1389378 ion}{\insrsid15344260\charrsid1389378 to proceed }{\insrsid664248\charrsid1389378 hereunder}{\insrsid15344260\charrsid1389378 in such away that substantial loss might result to the defendant notwithstanding that the decree may perhaps ultimately be set aside. This is precisely one of }{\insrsid1389378\charrsid1389378 the situations}{\insrsid15344260\charrsid1389378 for which in principle the granting of the stay of execution is intended to provide ---}{\insrsid8421153\charrsid1389378 }{\insrsid15344260\charrsid1389378 ----\'93. \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid15344260\charrsid1389378 \par In }{\i\ul\insrsid664248\charrsid1389378 Mug}{\i\ul\insrsid8421153\charrsid1389378 enyi}{\i\ul\insrsid15344260\charrsid1389378 Vs NIC}{\insrsid15344260\charrsid1389378 (above}{\insrsid8421153\charrsid1389378 )}{\insrsid15344260\charrsid1389378 the Court of Appeal stated that it is well established that the High Court has }{\insrsid8421153\charrsid1389378 inherent}{\insrsid15344260\charrsid1389378 Jurisdiction under section }{\insrsid1393233\charrsid1389378 101 (now secti}{ \insrsid11036399\charrsid1389378 o}{\insrsid1393233\charrsid1389378 n 98) of the Civil Procedure Act to stay any of its orders pending }{\insrsid11036399\charrsid1389378 appeal. That since the High Court has power to stay execution of any of its orders either in the exercise of its in}{\insrsid16480640\charrsid1389378 herent}{\insrsid11036399\charrsid1389378 jurisdiction }{\insrsid16480640\charrsid1389378 or under }{ \insrsid11036399\charrsid1389378 Order 39 rule 4 }{\insrsid16480640\charrsid1389378 (now}{\insrsid11036399\charrsid1389378 order 43) it follows that a like jurisdiction is conferred on the Court of Appeal by section 40(2) of the }{ \insrsid16480640\charrsid1389378 J}{\insrsid11036399\charrsid1389378 udicature Act. In }{\i\ul\insrsid11036399\charrsid1389378 Micah Vs }{\i\ul\insrsid664248\charrsid1389378 Wala}{\i\ul\insrsid5054611\charrsid1389378 kira}{ \insrsid11036399\charrsid1389378 (above) the Supreme }{\insrsid1389378\charrsid1389378 Court held}{\insrsid14026382\charrsid1389378 that the High Court has }{\insrsid1389378\charrsid1389378 inherent jurisdiction}{\insrsid14026382\charrsid1389378 under section 101 (now 98) of the Civil Procedure }{\insrsid1389378\charrsid1389378 Act to}{\insrsid14026382\charrsid1389378 grant }{\insrsid16480640\charrsid1389378 a stay of its own decree pending }{\insrsid14026382\charrsid1389378 an appeal. That there are many cases where the High Court may need to order a stay and one such case, may be to preserve the status quo pending an appeal. The}{\insrsid16480640\charrsid1389378 ir}{\insrsid14026382\charrsid1389378 Lordships also observed that Court must have control over its own proceedings and decision}{\insrsid5054611\charrsid1389378 s}{\insrsid14026382\charrsid1389378 to meet the interests of justice. }{\insrsid15344260\charrsid1389378 \par }{\insrsid14026382\charrsid1389378 \par Where the circumstances of the case show that execution }{\insrsid16480640\charrsid1389378 of the decree if not stayed m}{\insrsid5054611\charrsid1389378 ay render the appeal nugatory}{\insrsid16480640\charrsid1389378 in the event the }{ \insrsid10033088\charrsid1389378 appeal succeeds}{\insrsid5054611\charrsid1389378 ,}{\insrsid10033088\charrsid1389378 that would be evidence to show that execution pending appeal }{\insrsid14026382\charrsid1389378 might have a negative bearing to the effectiveness of the proceedings and the determination of the appeal. If court so finds then it would be appropriate for it to exercise its powers of }{\insrsid1389378\charrsid1389378 stay pending}{ \insrsid14026382\charrsid1389378 appeal pursuant to section 28 of the Tax Appeal Tribunal Act. \par \par }{\insrsid10033088\charrsid1389378 Akullo}{\insrsid14026382\charrsid1389378 \endash }{\insrsid5054611\charrsid1389378 Ad}{\insrsid10033088\charrsid1389378 d}{\insrsid5054611\charrsid1389378 o}{\insrsid14026382\charrsid1389378 }{ \insrsid10033088\charrsid1389378 J}{\insrsid14026382\charrsid1389378 SC and Chief Justice of Ghana in }{\i\ul\insrsid14026382\charrsid1389378 Joseph Vs }{\i\ul\insrsid664248\charrsid1389378 Jebe}{\i\ul\insrsid5054611\charrsid1389378 i}{ \i\ul\insrsid664248\charrsid1389378 l}{\i\ul\insrsid10033088\charrsid1389378 l}{\i\ul\insrsid664248\charrsid1389378 e}{\i\ul\insrsid14026382\charrsid1389378 (1963) 1 GLR 387 (quoted and commended to Judges by the Court of Appeal in DFCU Bank Ltd }{ \i\ul\insrsid10033088\charrsid1389378 Vs }{\i\ul\insrsid14026382\charrsid1389378 Dr . Ann Pe}{\i\ul\insrsid5054611\charrsid1389378 rsis}{\i\ul\insrsid14026382\charrsid1389378 }{\i\ul\insrsid10033088\charrsid1389378 N}{ \i\ul\insrsid5054611\charrsid1389378 a}{\i\ul\insrsid10033088\charrsid1389378 k}{\i\ul\insrsid664248\charrsid1389378 ate}{\i\ul\insrsid14026382\charrsid1389378 Lusejjere C. A. C App No. 29 of 2003}{\insrsid14026382\charrsid1389378 ) stated}{ \insrsid1714571\charrsid1389378 :}{\insrsid14026382\charrsid1389378 \par }{\insrsid1714571\charrsid1389378 \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid1714571\charrsid1389378 \'93 Any situation created by a judicial act, done either inadequately or callously, which makes it impossible for a successful appellant to recover money paid, or any interest in prop}{\insrsid10033088\charrsid1389378 erty or other legal rights surre}{ \insrsid1714571\charrsid1389378 nde}{\insrsid10033088\charrsid1389378 r}{\insrsid5054611\charrsid1389378 ed}{\insrsid1714571\charrsid1389378 under a judg}{\insrsid10033088\charrsid1389378 ment vacated o}{\insrsid1714571\charrsid1389378 n appeal does a disservice to the course of justice, if only because it undermines public confidence in the administration of justice.\'94 \par \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid1714571\charrsid1389378 In his submission Mr. Bi}{\insrsid10033088\charrsid1389378 ru}{\insrsid1714571\charrsid1389378 ngi Counsel co-appearing with Mr Enoch Barat}{\insrsid10033088\charrsid1389378 a}{\insrsid1714571\charrsid1389378 for }{\insrsid10033088\charrsid1389378 the }{\insrsid1714571\charrsid1389378 Respondent, }{\insrsid4666652\charrsid1389378 urged}{ \insrsid1714571\charrsid1389378 this Court when determining what could be harmful to the appeal to be guided by the decisions of the Court of Appeal and Supreme Court to the effect that Court can only grant a stay of execution if there are special circumstances and good c ause to justify a stay. Counsel cited }{\i\ul\insrsid1714571\charrsid1389378 DFCU Vs Lusejjere (Supra), The Editor in Chief the New Vi}{\i\ul\insrsid5054611\charrsid1389378 sion Newspaper Vs Jeremiah Ntab}{\i\ul\insrsid1714571\charrsid1389378 goba C. A. C. App No}{\i\ul\insrsid1661878\charrsid1389378 . 63 of 2004 and Kampala City Council Vs National Pharmacy Ltd (1979) HCB 215}{\insrsid1661878\charrsid1389378 . }{\insrsid1714571\charrsid1389378 \par }{\insrsid1661878\charrsid1389378 \par In the }{\i\ul\insrsid1661878\charrsid1389378 Editor in Chief The }{\i\ul\insrsid2388834\charrsid1389378 New }{\i\ul\insrsid1389378\charrsid1389378 Vision Newspaper}{\i\ul\insrsid2388834\charrsid1389378 Vs Ntabgoba (supra}{ \insrsid2388834\charrsid1389378 ) the court of Appeal held that the }{\insrsid6701554\charrsid1389378 Court can only grant a stay of execution if there are special circumstances and good cause to justify that course. The court further held: }{ \insrsid1661878\charrsid1389378 \par }{\insrsid6701554\charrsid1389378 \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid6701554\charrsid1389378 \lquote \'94However, inability of the victorious p arty to be able to refund the decretal amount in the event of a successful appeal if proved, constitutes a special circumstance which justifies grant of a stay of execution. The burden to prove this is in the applicant who want}{ \insrsid10033088\charrsid1389378 s}{\insrsid6701554\charrsid1389378 Court to believe that the victorious party is not likely to be able of refund}{\insrsid5054611\charrsid1389378 ing}{\insrsid6701554\charrsid1389378 the decretal amount in the }{ \insrsid1389378\charrsid1389378 event of}{\insrsid6701554\charrsid1389378 }{\insrsid1389378\charrsid1389378 successful appeal}{\insrsid6701554\charrsid1389378 .\'94 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid6701554\charrsid1389378 \par This }{\insrsid10310849\charrsid1389378 is }{\insrsid6701554\charrsid1389378 in }{\insrsid1389378\charrsid1389378 line with}{\insrsid10310849\charrsid1389378 section 103 of the Evidence Act which states:-}{\insrsid6701554\charrsid1389378 \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid10310849\charrsid1389378 \par \'93The }{\insrsid1389378\charrsid1389378 burden of}{\insrsid10310849\charrsid1389378 proof as to any particular fact lies on that person who wishes the court to believe in its existence, unless it is provided by any law that the proof of that }{ \insrsid14882814\charrsid1389378 fact lie}{\insrsid10310849\charrsid1389378 on any particular person\'94 \par \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid10310849\charrsid1389378 Ms Batature argued that }{\insrsid14882814\charrsid1389378 the taxed}{\insrsid10310849\charrsid1389378 costs were payable to }{\insrsid14882814\charrsid1389378 the Respondent\rquote s}{\insrsid10310849\charrsid1389378 lawyers. That the applicant}{\insrsid5054611\charrsid1389378 \rquote }{\insrsid10310849\charrsid1389378 s counsel have no }{ \insrsid2456905\charrsid1389378 opportunity}{\insrsid10310849\charrsid1389378 to claim instructions fees. }{\insrsid2456905\charrsid1389378 The applicant}{\insrsid10310849\charrsid1389378 was therefore }{\insrsid2456905\charrsid1389378 doubtful}{ \insrsid10310849\charrsid1389378 that the Respondent would be a}{\insrsid2570688\charrsid1389378 b}{\insrsid10310849\charrsid1389378 le to pay up the money in }{\insrsid2456905\charrsid1389378 the }{\insrsid10310849\charrsid1389378 case the appeal is successful. \par \par Mr Birungi sub}{\insrsid2456905\charrsid1389378 mitted that the Applicant had failed to discharge the burden }{\insrsid14882814\charrsid1389378 cast}{\insrsid2456905\charrsid1389378 upon it to prove that the Respondent is unlikely to be able to refund the money paid as taxed costs or restore the appellant to the status quo ante in the event of a successful appeal. Counsel contended that on the other hand the Respondent had adduced suf ficient evidence as proof of its ability to pay. }{\insrsid10310849\charrsid1389378 \par }{\insrsid14770827\charrsid1389378 }{\insrsid2456905\charrsid1389378 \par Al}{\insrsid5054611\charrsid1389378 l}{\insrsid2456905\charrsid1389378 that is stated in the affidavit in support of this Application is: \par \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid2456905\charrsid1389378 \'936. That the Appeal has }{\insrsid13392006\charrsid1389378 a very high likelihood of success}{ \insrsid2456905\charrsid1389378 and execution of the said Decree will render the Appeal nugatory and prejudice the Appellants interest.\'94 \par \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid9310616\charrsid1389378 Pendency of an appeal is not }{\insrsid13392006\charrsid1389378 a }{\insrsid9310616\charrsid1389378 bar to a successful part}{\insrsid13392006\charrsid1389378 y\rquote }{\insrsid9310616\charrsid1389378 s right to enforce a }{\insrsid14882814\charrsid1389378 decree obtained}{\insrsid9310616\charrsid1389378 even by execution. See }{ \i\ul\insrsid5054611\charrsid1389378 N}{\i\ul\insrsid9310616\charrsid1389378 ational Pharmacy Ltd Vs Kampala City}{\i\ul\insrsid6697234\charrsid1389378 Council (1979) HCB}{\i\ul\insrsid9786979\charrsid1389378 132}{\insrsid9786979\charrsid1389378 . }{ \insrsid5054611\charrsid1389378 I}{\insrsid9786979\charrsid1389378 t is also immaterial whether the appeal will succeed or fail. See }{\insrsid9310616\charrsid1389378 }{\insrsid9786979\charrsid1389378 }{\i\ul\insrsid9786979\charrsid1389378 DFCU Vs Lusejjere}{\insrsid9786979\charrsid1389378 (above). The applicant}{\insrsid13392006\charrsid1389378 \rquote s}{\insrsid9786979\charrsid1389378 affidavit does not sho}{\insrsid13392006\charrsid1389378 w}{\insrsid9786979\charrsid1389378 how the execution will render the }{\insrsid13392006\charrsid1389378 appeal nugatory or}{\insrsid9786979\charrsid1389378 how it will prejudice the appellant}{\insrsid13392006\charrsid1389378 \rquote }{\insrsid9786979\charrsid1389378 s interest. }{ \insrsid2456905\charrsid1389378 \par }{\insrsid9786979\charrsid1389378 \par The Respondent file}{\insrsid13392006\charrsid1389378 d}{\insrsid9786979\charrsid1389378 }{\insrsid13392006\charrsid1389378 an}{\insrsid9786979\charrsid1389378 affidavit in reply deponed to }{\insrsid13392006\charrsid1389378 by Mr.}{ \insrsid9786979\charrsid1389378 Enoch Barata}{\insrsid13392006\charrsid1389378 ,}{\insrsid9786979\charrsid1389378 Counsel for the Respondent. I will reproduce paragraphs 8}{\insrsid14882814\charrsid1389378 , 9}{\insrsid9786979\charrsid1389378 , and 10 where Mr. Barata avers. \par \par }\pard \qj \li567\ri567\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin567\lin567\itap0\pararsid1389378 {\insrsid9786979\charrsid1389378 \'938. }{\insrsid8218066\charrsid1389378 T}{\insrsid9786979\charrsid1389378 hat I am aware and have also been }{\insrsid8408563\charrsid1389378 i}{\insrsid9786979\charrsid1389378 nfor}{\insrsid13392006\charrsid1389378 m}{\insrsid9786979\charrsid1389378 ed by Mr Shiayan Aga}{\insrsid13392006\charrsid1389378 r}{ \insrsid9786979\charrsid1389378 wal and Director of the }{\insrsid5054611\charrsid1389378 Respondent that}{\insrsid9786979\charrsid1389378 the }{\insrsid8218066\charrsid1389378 Respondent}{\insrsid9786979\charrsid1389378 would in any event be capable of rep}{\insrsid16007204\charrsid1389378 aying}{\insrsid9786979\charrsid1389378 the }{\insrsid5054611\charrsid1389378 costs in}{\insrsid9786979\charrsid1389378 the }{\insrsid5054611\charrsid1389378 event that}{\insrsid8218066\charrsid1389378 } {\insrsid14882814\charrsid1389378 the appeal}{\insrsid8218066\charrsid1389378 succeeded.}{\insrsid7557511\charrsid1389378 \'94}{\insrsid9786979\charrsid1389378 \par }{\insrsid8218066\charrsid1389378 \par 9. That the Respondent has previously demonstrated ability and capability to pay earlier when required to pay 30% deposit on taxes in dispute before commencement of the applicat}{\insrsid13392006\charrsid1389378 ion}{\insrsid8218066\charrsid1389378 be fore the Tax Appeals Tribunal when shs147,522,612 (one hundred }{\insrsid5054611\charrsid1389378 forty }{\insrsid8218066\charrsid1389378 seven million five hundred twenty two thousand six hundred twelve shillings) was paid as a pre-condition to the suit. \par \par }{\insrsid15867172\charrsid1389378 10. }{\insrsid5054611\charrsid1389378 T}{\insrsid15867172\charrsid1389378 hat I am aware that the }{\insrsid14882814\charrsid1389378 Respondent is}{\insrsid15867172\charrsid1389378 in the business of ste}{ \insrsid11550358\charrsid1389378 e}{\insrsid15867172\charrsid1389378 l products manufactur}{\insrsid11616632\charrsid1389378 ing}{\insrsid15867172\charrsid1389378 and has }{\insrsid14882814\charrsid1389378 two steel}{\insrsid15867172\charrsid1389378 rolling mills at Lugazi and at M}{\insrsid11616632\charrsid1389378 u}{\insrsid15867172\charrsid1389378 kono.\'94}{\insrsid8218066\charrsid1389378 \par }{\insrsid15867172\charrsid1389378 \par }\pard \qj \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid15867172\charrsid1389378 The above aver}{\insrsid11616632\charrsid1389378 ments }{\insrsid15867172\charrsid1389378 on oath as to the Respondent}{\insrsid11616632\charrsid1389378 \rquote s}{\insrsid15867172\charrsid1389378 financial abilities have not been contradicted by any evidence. }{\insrsid11550358\charrsid1389378 T}{\insrsid15867172\charrsid1389378 he sum }{ \insrsid11550358\charrsid1389378 which is subject }{\insrsid14882814 to execution is only shs18,}{\insrsid14882814\charrsid1389378 665,830}{\insrsid11550358\charrsid1389378 /= }{\insrsid9639313\charrsid1389378 compared}{\insrsid11550358\charrsid1389378 to Ss 147,522,612/}{\insrsid14882814\charrsid1389378 = which}{\insrsid11550358\charrsid1389378 the Respondent was able }{\insrsid14882814\charrsid1389378 to deposit}{\insrsid11550358\charrsid1389378 as a pre-condition }{\insrsid9639313\charrsid1389378 to the suit before the Tribunal.}{\insrsid15867172\charrsid1389378 \par }{\insrsid9639313\charrsid1389378 \par With the above uncontradicted e}{\insrsid11616632\charrsid1389378 vidence the respondent has shown}{\insrsid9639313\charrsid1389378 its ability and}{\insrsid11616632\charrsid1389378 ,}{\insrsid9639313\charrsid1389378 willing}{ \insrsid11616632\charrsid1389378 ness}{\insrsid9639313\charrsid1389378 to pay in the }{\insrsid11616632\charrsid1389378 e}{\insrsid9639313\charrsid1389378 vent of a succes sful appeal. In my view, the Applicants appeal, if successful, will not be rendered nugatory and the execution of the decree will not have a negative effect to the appeal since the Respondent will be able to restore the applicant to the status quo ante.

\par \par In the final result this application is dismissed with costs to the Respondent. \par \par \par \par \par }{\insrsid7172530\charrsid1389378 \par \par \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid9639313\charrsid1389378 \par }\pard \qc \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid9639313\charrsid1389378 Hon. Mr. Justice Lameck N. Mukasa \par Judge \par 19}{\super\insrsid9639313\charrsid1389378 th }{\insrsid9639313\charrsid1389378 October, 2007 \par \par }{\insrsid2456905\charrsid1389378 \par \par }{\insrsid1661878\charrsid1389378 \par \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1389378 {\insrsid1714571\charrsid1389378 \par }{\i\ul\insrsid4728659\charrsid1389378 \par }{\insrsid4728659\charrsid1389378 \par }}