Conduct of proceedings

Katureeba & Anor Vs Uganda Revenue Authority (CIVIL APPEAL NO.55 OF 2012) [2018] UGCA 77 (11 October 2018);


Search Summary: 

This was an appeal against the decision of the
high court. The grounds are that the respondent

un lawfully taxed the appellant’s terminal
benefits, misdirection on the law of taxation of
terminal benefits and improper evaluation of
the evidence on the record. At the hearing of
the appeal, a preliminary objection was raised
as the appellant raised new matters for

Headnote and Holding: 

The court held that this was
wrong practice since the appellant had not
exhibited that the matters were unavailable
after exercise of due diligence. That parties are
bound by their pleadings ,
The court considered whether the terminal
benefits of the appellant were taxable. The
court held that the terminal benefits of the
appellant were not aid under the pension
scheme of the ministry and hence were taxable
as an income from the employer of the
appellant as a separate and distinct entity.


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