[2021] UGCA 236
The Court found that the appellant had failed to appear for the hearing and had not prosecuted the appeal for over 14 days, as required by Rule 100(1) of the Court of Appeal Rules. There was no clear evidence of the appellant's death or appointment of a successor or administrator. Accordingly, the appeal was...
Source-derived case information.
- Citation
- [2021] UGCA 236
- Parties
- Appellant: Haji Musa Ntale; Respondent: Uganda Revenue Authority
- Court
- Court of Appeal of Uganda
- Jurisdiction
- Uganda
- Case Number
- Civil Appeal No. 210 of 2013
- Procedural Posture
- Civil Appeal / Hearing; Disposal
- Outcome
- appeal dismissed for want of prosecution; no order as to costs
- Judges
- Bamugemereire, JA, Musoke, JA, Musota, JA
- Legal Topics
- Appeal Dismissal, Non Appearance, Tax Dispute, Costs Award
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Haji Musa Ntale
Appellant
Uganda Revenue Authority
Respondent
Procedural Posture
Civil Appeal / Hearing; Disposal
Legal Issues
- 1 Whether the appeal should be dismissed for non-appearance of the appellant.
- 2 Whether costs should be awarded to the respondent upon dismissal of the appeal.
Ratio Decidendi
The Court found that the appellant had failed to appear for the hearing and had not prosecuted the appeal for over 14 days, as required by Rule 100(1) of the Court of Appeal Rules. There was no clear evidence of the appellant's death or appointment of a successor or administrator. Accordingly, the appeal was dismissed for want of prosecution. The Court exercised its discretion not to award costs to the respondent, given the uncertainty surrounding the appellant's status.
Court Disposition
appeal dismissed for want of prosecution; no order as to costs
Orders
- The appeal is dismissed for want of prosecution.
- No order as to costs.
Full Case Text
Judgment text and source record
21 paragraphs
## THE REPUBLIC OF UGANDA IN THE COURT OF APPEAL OF UGANDA AT KAMPALA CIVIL APPEAL NO. 210 OF 2013
HAJI MUSA NTALE::::::::::::::::::::::::::::::::::::
## **VERSUS**
UGANDA REVENUE AUTHORITY ::::::::::::::::::::::::::::::::::::
CORAM:
HON. LADY JUSTICE ELIZABETH MUSOKE, JA HON. LADY JUSTICE CATHERINE BAMUGEMEREIRE, JA HON. MR JUSTICE STEPHEN MUSOTA, JA
DATE: 4<sup>TH</sup> NOVEMBER 2021
Aliddelei Simon Alex Hyellee
Cannel fr
Bamabas Nuwaha Bamwerinde
for Respondent
Apprellant Absent
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