Case Number Appeal No. 2 of 2016
Summary

This is an Appeal by Godfrey Magezi (“the Appellant”) against the Ruling of the First Instance Division of the Court (“the Trial Court”) whereby the Trial Court dismissed with costs the Appellant’s Application No. 9 of 2015 for extension of time for lodging Taxation Reference No.1 of 2015 and validation of the late filing of the same.

The Respondent, National Medical Stores, is a Corporation established in 1993 by an Act of Parliament of the Republic of Uganda.

The Appellant was both in this Court and in the Trial Court represented by Mr. Mohmed Mbabazi, Advocate, of Nyanzi,
Kiboneka & Mbabazi Advocates of Kampala, Uganda and the Respondent was represented by Mr. Peter Kawuma, Advocate, of Kiwanuka & Karugire Advocates of Kampala, Uganda.

RespondentNational Medical Stores
ComplainantGodfrey Magezi
Date filed
Countries
Keyword
Treaty Article

First Instance Judgment

Verdict
PDF document
Date delivered
Quorum

Appeal Judgment

VerdictThe upshot of our consideration of this Appeal is that- (1 )The Appeal be, and is hereby, allowed; (2)The Order of the Trial Court dated 30th June 2016 in Application No.9 of 2015 be, and is hereby, set aside and is substituted with an Order that- (i) Enlargement of time for lodging Taxation Reference No.1 of 2015: Godfrey Magezi v National Medical Stores against the decision of the learned Deputy Registrar in Consolidated Taxation Causes Nos.2 and 4 of 2014: National Medical Stores & Quality Chemical Industries Ltd v Godfrey Magezi be, and is hereby, granted; and (ii) The late filing of Taxation Reference No.1 of 2015: Godfrey Magezi v National Medical Stores be, and is hereby, validated; (3)Taxation Reference no.1 of 2015: Godfrey Magezi v National Medical Stores be heard on the merits in the Trial Court; (4)The Appellant be, and is hereby, condemned to the costs in the Trial Court; (5)Each Party shall bear his own costs of the Appeal. It is so ordered.
PDF documentDownload the decision as PDF
Date deliveredMay 25, 2017
Quorum