[2004] UGCommC 16

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\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\title THE REPUBLIC OF UGANDA }{\author Administrator}{\operator skivumbi}{\creatim\yr2010\mo3\dy12\hr11\min9}{\revtim\yr2010\mo4\dy12\hr12\min18}{\version3}{\edmins11}{\nofpages5} {\nofwords1345}{\nofchars6679}{\nofcharsws8008}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw12240\paperh15840\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect \widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\noxlattoyen \expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin\dghspace180\dgvspace180\dghorigin1440\dgvorigin1440\dghshow1\dgvshow1 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(}{\pntxta )}}\pard\plain \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid919719 THE REPUBLIC OF UGANDA \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 IN THE HIGH COURT OF UGANDA AT }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid919719 KAMPALA \line (COMMERCIAL DIVISION) \par CIVIL SUIT NO. 250 OF 2003 \par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 DRACO (U) LTD }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 ::::::::::::::::::::::::::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid919719 :::::::::::::::::::::::::::::::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 ::::::: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 PLAINTIFF \line VERSUS \line KAMULI DISTRICT LOCAL COUNCIL }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 :::::::::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid919719 ::::::::::::::::::::::::}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 ::: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid919719\charrsid919719 DEFENDANT \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid16480791 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 BEFORE: }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid12598808\charrsid919719 THE HON. LADY JUSTICE M. S. ARACH }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid12598808\charrsid919719 \emdash }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid919719\charrsid919719 AMOKO \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\ul\insrsid12598808\charrsid919719 JUDGMENT:}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 The Plaintiff is a limited liability company carrying on the business of drilling contractors, at the material time. The Defendant is a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 District Local Council. \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 The Defendant contracted the Plaintiff to drill boreholes in 2002. The Plaintiff executed the contract to the satisfaction of the Defendant. The Defendant paid the Plaintiff }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 the entire}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 amount due except the VAT component of Shs.14,697,000 -. The URA made the Plaintiff to pay this sum in June 2002 when the plaintiff tiled its returns. The Plaintiff demanded the refund of the VAT money from the Defendant in vain, hence this suit by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 which the Plaintiff pays for: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 a. Shs. 14,679,971-. \par b. General d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 amages for breach of contract. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 c. Interest at 20% p.a from date of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 breach, till payment in full. \par d. Costs. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 e. Any other or further }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 relief as the Court deems fit. \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 The Defendant contended in its written statement of Defence that the suit does not disclose a cause of action since the payment of VAT was the sole }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 responsibility}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 of the Plaintiff and not the Defendant. The suit should therefore be dismisse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 d with costs to the Defendant. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 At the Scheduling Conference, both counsel proposed and the Court deci ded that the question of VAT was purely that of law and that written submissions be filed on the basis of the admitted documents, without calling any witness}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 es. The only two issues were: \par 1.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Whether the Plaintiff is entitled to a refund of the VAT }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 it paid URA. \par 2. Other remedies (if any). \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Mr. Gilbert Nuwagaba represented the Plaintiff, and Mr. Lwanga a State }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 Attorney}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 represented the Defendant. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Regarding the first issue, Mr. Nuwagaba submitted that the Plaintiff is entitled to be reimbursed the Shs. 14,679 ,671- paid to URA as VAT. He relied on sections 5 (a), 18 (1) and 29 (1), of the VAT Act (Cap 349) and the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 conditions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 of contract (Exhibit P1 (iii) in support of his submission. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Counsel for the Defendant filed a late submission on 22/6/2004 (the dead line given by the Court was 2/6/2004). Apart from the late filing, I find the submission lacking any seriousness. It does not address the points raised in the plaint or the written statement of defence, or Mr. Numagaba\rquote s submissions. The Defendant contended i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 n paragraph 5 of the WSD that: \par }\pard \ltrpar\s15\qj \li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 \'93 5. It is the Defendant\rquote s case that pa}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid919719 yment of VAT was solely on the }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 Plaintiff and not on the Defendant. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 This defence did not feature at all in the submissions by the defence counsel. Counsel instead resorted to a directive by the Ministry of Finance to all districts prohibiting them from using the said funds for VAT. Counsel then submitted that the effect of the Ministry of Finance directive amounted to a prohibition and therefore a frustration of the contract. He attached two letters from the Ministry of Finance to all CAC\rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 s dated 7/9/2001 on the issue. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 I have considered both submissions. I agree with Mr. Nuwagaba that the Plaintiff is entitled to the refund of VAT. Firstly, the conditions of contract provided clearly that h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 e contract price was Shs.75,463,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 000 excluding VAT (Exhibit P1 (ii)) or Shs.88,29l,7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 10 VAT inclusive (Exhibit P1 (i }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 ) under contract No.2002/KML/RGCBH/01. The contract price was later on varied under variation Order No. 001. (Exhibit P2). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Secondly, it is not disputed that the Plaintiff is a taxable person and is liable to pay tax under section 5 (a) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 VAT Act; which provides that: \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \i\insrsid919719\charrsid919719 \lquote }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 5 }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 Except as otherwise provided in this Act, the tax payable }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \emdash \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 (a) in the case of a taxable supply, is to be paid by the person making the supply. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid919719 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Section 11 of the Act defines }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 supply of services to include: \par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 \'93(a) the performance of services to another person.\'94 }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Section 29 (1) requires a taxable person making a taxable supply to any person to provide that other person with an original tax invoice fo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 r the supply. Under section 31 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 (1) a taxable person is required to file tax returns with URA within 15 days after the end of the period of supply. Failure to comply with section 31 (1) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 attracts }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 a fine not exceeding Shs.300,000 or up to six months imprisonment or both. (S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 ee section 53 (1) of the Act). \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Mr. Nuwagaba has submitted and I agree with him that the Plaintiff did make a \line taxable supply of services and the certificates of substantial completion (Exhibits P3 (I) \line & (ii)) sho w that th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 e amounts were Shs.78,208,843.1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 including VAT of Shs.11,363,532.40 under the original contract and Shs.23,259,07.16 including VAT of Shs.3,379,523.16 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 under variation Order No. 001. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 The Defendant has not given this Court any valid reason why VAT should not be paid under the contract. The argument that the plaintiff is not entitled to the refund of VAT is not supported by adduce. In any case, any directive by in MOF does not bid the Plaintiff, because MOF is not a party to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 the contract. The Defendant IS}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 a separate legal entity, which can sue and be sued in its own right. The contract was betwee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 n the two of them and not MOF. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Thirdly, the submission by the Defence counsel is at variance with the pleadings. The law is clear. Parties are bound by thei r pleadings. Any argument outside the pleadings cannot be considered by the Court. The Defendant never pleaded frustration. It cannot therefore rely on that defence in its submissions. The letter sought to be relied on by the Defence counsel is not also p art of the evidence admitted by the Court. The Defendant did not tender any documents at the Scheduling Conference. Fresh evidence cannot be adduced during submissions. I have therefore ignored both the submissions and the evidence.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par In the resul}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719\charrsid919719 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 I accept Mr. Nuwagaba\rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 submission and hold that the Plaintiff is entitled to the refund of VAT. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 The second issue regards the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 other reliefs prayed; namely: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 (a). Interest: Mr. Nuwagaba has submitted that the Plaintiff is entitled to interest on this money at the Commercial building rate. In the prayers, the Plaintiff praye}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 d for interest at a rate of 20%}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 p.a from date of breach till payment in full. Mr. Nuwagaba put the date of 9/7/2002 as the date of breach. He has relied on Exhibit P1 (iii), the General Conditions of Contract at page 14}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 . Clause 44 (1) provides that: \par }\pard \ltrpar\s15\qj \li720\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \'93}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid12598808\charrsid919719 The Employer shall pay the contractor the amount certified by the Supervisor within 28 days of the date of each certificate. If the Employer makes a late payment, the Contractor shall be paid interest on the late payment in the next payment. Interest shall be calculated from the date by which the payment should have been made at the rate of interest for Commercial building.\'94 }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 I think this is the correct \emdash basis not only for awarding interest to the Plaintiff but for the rate as well. The rate now ranges between 18 \emdash 20%. I award the Plaintiff interest on the Shs.14,679,971 at 20% p.a from the 9/7/ 2002 which is after the 28 days provided by clause 44 (1). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 . General dam}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 ages: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 Mr. Nuwagaba has submitt ed that the Plaintiff is entitled to general damages because the Defendant breached the contract term. I agree with him. The contract included VAT. The Defendant paid the Plaintiff excluding VAT. The Plaintiff then had to pay VAT from its resources. When the Plaintiff asked for a refund, the Defendant refused to refund. Counsel proposed Shs.6m as general damages. I think that figure is on the high side. I reduce it to Shs.3m. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 In the result, I enter Judgment for the Plaintiff as follows: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16480791 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 Shs. 14,679,971-. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 b. Interest thereon at 20% p.a from 1/7/2002 till payment in full. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par c. General damages of Shs.3m. \par d. Costs of the suit. \par }\pard \ltrpar\s15\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 M. S. Arach \emdash Amoko \line }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid12598808\charrsid919719 JUDGE \line }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 25/06/2004}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid12598808\charrsid919719 Judgment delivered in Court in the presence of: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 \par 1. Mr. Nuwagaba for Plaintiff. \par 2. Mr. Okuni Court clerk. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 3. Attorney General \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid919719 Absent. \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid919719 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12598808\charrsid919719 M. S. 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