Case Number Taxation Reference No. 1 of 2016
Summary

By Notice of Motion dated 8th June 2016, the Inspector General of Government of the Republic of Uganda, the Applicant, applied to this Court under Rule 114 of the East African Court of Justice Rules and Procedure 2013 (hereinafter referred to as “the Rules”) for orders that:
a) The Taxation Ruling made by the learned Taxing Officer on 26th May 2016, denying the Applicant instruction fees in Taxation Cause no. 1 of 2015: The Inspector General of Government Vs Godfrey Magezi be set aside.
b) Costs of this Taxation Reference be paid by the Respondent

RespondentGodfrey Magezi
ComplainantThe Inspector General of Government
Date filed
CountriesUganda
Keyword
Treaty Article

First Instance Judgment

VerdictIn a nutshell, we are of the view that the Taxing Officer, when exercising her discretion upon certain materials placed before her in Taxation Cause no. 1 of 2015, did not misdirect herself nor did she apply any wrong principle in denying the Attorney General of the Republic of Uganda instruction fees for perusals, drawings and service. In light of the foregoing findings, we find no reason to interfere with the section of the Taxing Officer. The Reference is accordingly dismissed with further order that the Respondent shall be awarded costs to be borne by the Applicant. It is so ordered.
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Date deliveredMarch 27, 2017
Quorum

Appeal Judgment

Verdict
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Date delivered
Quorum