[1994] UGHC 1

[1994] UGHC 1

The court found that the appellant was not notified of the taxation proceedings and therefore had no knowledge of the Deputy Registrar's order until his arrest. This lack of notification deprived the appellant of the opportunity to appeal within the prescribed period. The court held that this constituted good cause...

Source-derived case information.

Citation
[1994] UGHC 1
Parties
Appellant: Godfrey Oddy Beijuka; Respondent: M/S Sunrise Associated Auctioneers
Court
High Court of Uganda
Jurisdiction
Uganda
Case Number
Misc. Appl. No. 152 of 1994
Procedural Posture
Miscellaneous Application / Ruling on Preliminary Objection
Outcome
preliminary objection overruled; appeal admitted out of time
Judges
Okello, J
Legal Topics
Taxation Proceedings, Appeal Out of Time, Court Bailiff Costs, Warrant of Arrest, Limitation Period
Source Language
en
Civil Procedure Taxation Proceedings Appeal Out of Time Court Bailiff Costs Warrant of Arrest Limitation Period

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Parties

Godfrey Oddy Beijuka

Appellant

M/S Sunrise Associated Auctioneers

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Preliminary Objection

  1. 1 Whether the appeal against the Deputy Registrar's decisions was filed within the prescribed limitation period.
  2. 2 Whether failure to notify the appellant of the taxation proceedings constitutes good cause to admit an appeal filed out of time under section 80 of the Civil Procedure Act.

Ratio Decidendi

The court found that the appellant was not notified of the taxation proceedings and therefore had no knowledge of the Deputy Registrar's order until his arrest. This lack of notification deprived the appellant of the opportunity to appeal within the prescribed period. The court held that this constituted good cause under the proviso to section 80 of the Civil Procedure Act to admit the appeal, even though it was filed out of time. The preliminary objection was overruled, and the appeal was admitted for hearing.

Court Disposition

preliminary objection overruled; appeal admitted out of time

Orders

  • The appeal is admitted for hearing despite being filed out of time under the proviso to section 80 of the Civil Procedure Act.
  • The preliminary objection is overruled.