NEW KIGALI BUSINESS SERVICES Ltd v KASESE DISTILLERS Ltd
Kasese Distillers Ltd was found to be the true owner of the goods based on documentary and circumstantial evidence, despite the absence of a written contract. As owner, it is liable for the taxes and penalties imposed on New Kigali Business Services Ltd when the goods went missing, since theft was not proven. New Kigali Business Services Ltd is entitled to reimbursement of these amounts, a modest sum for moral damages due to reputational harm, and legal costs. The Rwanda Revenue Authority was not a party and thus not entitled to legal fees.
Source excerpt
- Commercial contracts
- Business evidence
- Tax liability
- Damages for moral prejudice
- Costs and legal fees