[2005] UGCommC 61

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{\printim\yr2005\mo10\dy13\hr17\min9}{\version2}{\edmins0}{\nofpages3}{\nofwords1435}{\nofchars8182}{\*\company }{\nofcharsws9598}{\vern24579}}\widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin \dghspace180\dgvspace180\dghorigin1800\dgvorigin1440\dghshow1\dgvshow1 \jexpand\viewkind1\viewscale100\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\rsidroot15798374\newtblstyruls\nogrowautofit \fet0{\*\ftnsep \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid2045517 \chftnsep \par }}{\*\ftnsepc \pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid2045517 \chftnsepc \par }}{\*\aftnsep \pard\plain \ql 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}}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid15798374 REPUBLIC OF UGANDA}{\insrsid15861250 \par }{\insrsid15798374 \par IN THE HIGH COURT OF UGANDA HOLDEN AT KAMPALA \par \par (COMMERCIAL COURT DIVISION) \par \par HCT-00-CC-MA-0695-2005 \par \par (Arising from HCT-00-CC-CI-0025) \par \par IN THE MATTER OF THE COMPANIES ACT, CAP 110 \par \par AND \par \par IN THE MATTER OF A WINDING UP PETITION BY RANKCONSULT (U) LIMITED \par \par \par }{\b\ul\insrsid15798374\charrsid10640668 BEFORE: THE HONOURABLE MR. JUSTICE FMS EGONDA-NTENDE \par \par RULING \par }{\insrsid15798374 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15798374 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid10640668 { \insrsid15798374 M/S Rankconsult (U) Ltd, hereinafter referred to as the company, filed a petition for winding up by order of court}{\insrsid11619211 on the ground that it can no longer meets its financial obligations}{\insrsid15798374 . That petition is opposed by one of the creditors of the company, or the only creditor so far to respond to that petition, M/S Uganda Revenue Authority, hereafter referred to as URA, the tax collection agency for the Government of Uganda. The hearing of the said petition was held over until an application filed by URA was heard and disposed of. This ruling is in respect of that application. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid15798374 \hich\af0\dbch\af0\loch\f0 2.\tab}URA applied to this court for appointment of a}{\insrsid616264 n interim}{\insrsid15798374 liquidator, in accordance with Section }{\insrsid616264 238 of the Companies Act. In addition URA seeks these other orders. 1. A competent and professional firm of auditors be appointed interim liquidators. 2. }{\insrsid11619211 The company files its statement of affairs from the year 2000-2005. 3. Costs of this application and that of the interim liquidators be provided for.}{\insrsid15798374 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11619211 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\insrsid11619211 This application is based upon 7 grounds set forth in the chamber summons which I will reproduce below. }{\insrsid13440624 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13440624 {\insrsid11619211 1. The petitioner was a recipient of large sums of money from the Electoral Commission from which taxes fell due and wer e payable in 2001/2002 but did not remit the money. }{\insrsid13440624 }{\insrsid11619211 2. The petitioner engaged the applicant in protracted negotiations with numerous assurances/ability of its competence/ability to pay the said amount and the same did not materialise. }{\insrsid13440624 }{\insrsid11619211 3. The petitioner has in the mean time transferred all its funds}{\insrsid11421928 from the said accounts to unknown persons and cre ated floating charges on its properties. }{\insrsid13440624 }{\insrsid11421928 4. The petitioner has neither filed }{\insrsid7498947 statements}{\insrsid11421928 of account with Uganda Revenue Authority nor the Company Registry and has failed to produce books of accounts. }{\insrsid13440624 }{\insrsid11421928 5. The petitioner formed a new company in April 2005 and in a fraudulent preference has transferred the same shares into the names of its individual shareholders. }{\insrsid13440624 }{\insrsid11421928 6. The petitioner \rquote s winding petition is an abuse of court process. }{\insrsid13440624 }{\insrsid11421928 7. It is in the interest of substantive justice that a professional firm of Auditors is appointed as interim liquidators of the respondent company.}{\insrsid11619211 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11421928 \hich\af0\dbch\af0\loch\f0 4.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid10640668 { \insrsid11421928 This application is supported by an affidavit sworn by Mr. Okodi James, the Manager Debt }{\insrsid6759087 Collection and}{\insrsid11421928 Tax Appeals. He states that the Petitioner owes URA Shs.4,281,884,492.00 (Four billion, two hundred and eighty one million, eight hundred eighty four thousand four hundred and }{\insrsid6759087 ninety}{\insrsid11421928 two only) which arose out of a contract with the Electoral Commission.}{\insrsid540688 The petitioner received all its payments from Electoral Commission but failed to remit the taxes due. The petitioner engaged URA in protracted negot iations since 2002 until June 2005. URA is now in the midst of an investigation into the financial affairs of the petitioner and its directors, and Mr. Okodi contends, it is}{\insrsid9249088 in}{\insrsid540688 the interest of substantive justice that an interim liquidator is appointed pending the conclusion of its investigations. The affidavit contains other matters in support of the grounds set out herein earlier.}{\insrsid11421928 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid540688 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\insrsid540688 This application is opposed and an affidavit in reply was sworn by Mr. }{\insrsid10947175 Frank Katusiime, the Managing Director of the company. It refutes all allegations of bad faith, stating that the money it received from the Electoral Commission, it paid out to other creditors of the company. And now the company has no cash to pay its tax obligations. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10947175 \hich\af0\dbch\af0\loch\f0 6.\tab}Section 238 of the Companies Act states, }{\insrsid13440624 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13440624 {\insrsid10947175 \lquote (1) The court may appoint the official receiver to be the liquidator provisionally at any time after the presentation of a winding up petition and before the making of a winding up order. }{\insrsid13440624 }{\insrsid10947175 (2) Where a liquidator (hereinafter referred to as interim liquidator) is so appointed by the court, the court may limit and restrict his or her powers by the order appointing him or her.\rquote }{\insrsid540688 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7430625 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid10640668 { \insrsid7430625 Rule 27 of the Companies (Winding Up) Rules, (hereinafter referred to as the Rules) provides in part, \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid7430625 {\insrsid7430625 \lquote (1) After the presentation of a petition for the winding up of a company by the court, upon the application of a creditor, or of an contributory, or of the company, and upon proof by affidavit of suffici ent ground for the appointment of an interim liquidator, the court, if it thinks fit and upon such terms as in the opinion of the court shall be just and necessary, may make appointment. (2) The order appointing th e interim liquidator shall bear the number of the petition, and shall state the nature and short description of the property of which the interim liquidator is ordered to take possession, and the duties to be performed by the interim liquidator.\rquote

\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7430625 \hich\af0\dbch\af0\loch\f0 8.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid10640668 { \insrsid7430625 Neither t}{\insrsid10947175 he statute }{\insrsid7430625 nor the rules made thereunder, }{\insrsid10947175 detail the situations that would warrant the appointment of an interim liquidator}{\insrsid14292262 . It appears though that the power to do is wide and unrestricted but must serve some purpose in furtherance of a legitimate objective . What can be gathered from English case law referred to by counsel is that a provisional liquidator may be appointed in obvious cases of insolvency or when the assets of the company are in jeopardy. See Re Highfield Commodities Ltd, [1984] 3 All E R 884. An interim liquidator may be appointed}{\insrsid13440624 if it is in the public interest. See Re Union Accident Insurance Co. Ltd [1972] All E R 1105.}{\insrsid10947175 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7430625 \hich\af0\dbch\af0\loch\f0 9.\tab}}{\insrsid7430625 Rule 27 (2) of the Rules require that the order for appointment of the interim liquidator specifically states the nature an d short description of the property the liquidator is ordered to take possession of and the duties to be performed by the interim liquidator. I presume that this information must }{\insrsid8480387 be }{\insrsid7430625 available on the application}{ \insrsid8943962 if the court is to mention it in the order it may issue. If this information, that is what property or properties the interim liqui}{\insrsid8480387 dator is to take possession of,}{\insrsid7430625 }{\insrsid8943962 is not disclosed on the affidavits of the applicant, the court would be unable to comply with this rule. Similarly, if the applicant does not articulate the duties that he proposes the interim liquidator should perform, the court is hand capped, as it cannot issue an order without detailing the duties the interim liquidator is to perform.}{\insrsid7430625 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid13440624 \hich\af0\dbch\af0\loch\f0 10.\tab}}{\insrsid13440624 Mr. Ssekatawa, learned counsel for URA, submitted tha t this application was grounded in public interest, presumably given that what is at stake for URA is collection of taxes. Mr. Birungyi and Mr. Barata, learned counsel for the company submitted that no public interest had been made out to justify appointm ent of an interim liquidator. They submitted that the liquidator that would be appointed on the main petition was capable of carrying out all the functions of the }{\insrsid9249088 interim}{\insrsid13440624 liquidator which URA wanted. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7498947 \hich\af0\dbch\af0\loch\f0 11.\tab}}{\insrsid7498947 This application fails to show that there are any assets of the company that are in jeopardy}{\insrsid8943962 or assets that the interim liquidator should be ordered to take possession of}{\insrsid8480387 anyway}{\insrsid7498947 . On the contrary its thrust seems to be that the assets of the company have already been dissipated, dispersed, or otherwise dealt with . No particulars of these assets are provided. The immediate task for an interim liquidator is to protect assets of the company}{\insrsid9249088 , or the public interest, in case the company is being used to hurt public interest}{\insrsid7498947 . It would appear in this case there are no assets to }{\insrsid6759087 protect;}{\insrsid7498947 at least none are disclosed by this application.}{\insrsid13440624 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid7498947 \hich\af0\dbch\af0\loch\f0 12.\tab}}{\insrsid7498947 Mr. Ssekatawa}{\insrsid9249088 , in his address to court,}{\insrsid7498947 relie}{\insrsid9249088 d}{\insrsid7498947 on the public interest as the ground for appointment of an interim liquidator. }{\insrsid9249088 This ground was not articulated in the chamber summons or supporting affidavit. }{\insrsid7498947 Mr. Ssekatawa does not show the public interest issues at stake here save}{\insrsid9249088 presumably that}{\insrsid7498947 the URA is engaged in collection of tax revenue. It is not demonstrated how the appointment of an interim liquidator will protect the recovery of tax }{\insrsid6759087 obligations}{\insrsid7498947 due from the company to URA. All}{\insrsid14692048 ,}{ \insrsid7498947 this court is told}{\insrsid14692048 ,}{\insrsid7498947 is that URA is conducting an investigation into the financial affairs of the company, and URA would like an interim liquidator appointed}{\insrsid14692048 , pending its finalisation of its investigations. This request is open ended. It is not clear what would be the purpose of appointing an interim liquidator given that URA is conducting its own investigations which could well go ahead, along side the winding up process. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid14692048 \hich\af0\dbch\af0\loch\f0 13.\tab}By the very nature of the office of an i nterim liquidator he or she has a very limited role in between the presentation of the petition and the making or refusal of winding up order.}{\insrsid8943962 The duties of the interim liquidator must clearly be set forth in the order appointing him. For this to be done, the applicant should have made mention of the duties the interim liquidator was to perform in this period. This application has not done so.} {\insrsid14692048 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10640668 \hich\af0\dbch\af0\loch\f0 14.\tab}}{\insrsid10640668 URA has failed, in my view, to show that there is }{\insrsid9249088 justification}{\insrsid10640668 at this stage in the proceedings to appoint an interim liquidator. Accordingly I dismiss this application with costs. \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10640668 {\insrsid10640668 Dated at Kampala this 14}{\super\insrsid10640668\charrsid10640668 th}{\insrsid10640668 day of October 2005 \par }\pard \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10640668 {\insrsid10640668 \par \par \par \par \par FMS Egonda-Ntende \par Judge}{\insrsid14692048 \par }}