[2010] UGCommC 42

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MUKASA \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid14688299\charrsid13330183 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Representation: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\langnp1033\langfenp1033\insrsid13330183\charrsid13330183 {\shp{\*\shpinst\shpleft2385\shptop27\shpright2925\shpbottom1452\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz0\shplid1026{\sp{\sn shapeType}{\sv 88}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}} {\sp{\sn dhgt}{\sv 251657216}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fPseudoInline}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8192\dppolyline\dppolycount59\dpptx0\dppty0\dpptx54\dppty2\dpptx105\dppty9 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\dpptx0\dppty1425\dpx2385\dpy27\dpxsize540\dpysize1425\dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid14688299\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Fred Muwema \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\tx3390\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid14688299\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Enoch Barata}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12986501\charrsid13330183 \tab for the plaintiffs }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Mr. Terence Kavuma \par Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid14688299\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Si}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid6096092\charrsid13330183 rali}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Ali \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12986501\charrsid13330183 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\tx2985\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \lang1024\langfe1024\noproof\langnp1033\langfenp1033\insrsid13330183\charrsid13330183 {\shp{\*\shpinst\shpleft1965\shptop103\shpright2235\shpbottom673\shpfhdr0\shpbxcolumn\shpbxignore\shpbypara\shpbyignore\shpwr3\shpwrk0\shpfblwtxt0\shpz1\shplid1027{\sp{\sn shapeType}{\sv 88}}{\sp{\sn fFlipH}{\sv 0}}{\sp{\sn fFlipV}{\sv 0}} {\sp{\sn dhgt}{\sv 251658240}}{\sp{\sn fLayoutInCell}{\sv 1}}{\sp{\sn fPseudoInline}{\sv 0}}{\sp{\sn fLayoutInCell}{\sv 1}}}{\shprslt{\*\do\dobxcolumn\dobypara\dodhgt8193\dppolyline\dppolycount59\dpptx0\dppty0\dpptx27\dppty1\dpptx53\dppty4\dpptx64\dppty6 \dpptx75\dppty8\dpptx86\dppty11\dpptx95\dppty14\dpptx104\dppty17\dpptx112\dppty21\dpptx119\dppty25\dpptx124\dppty29\dpptx129\dppty34\dpptx132\dppty38\dpptx134\dppty43\dpptx135\dppty48\dpptx135\dppty238\dpptx136\dppty242\dpptx138\dppty247\dpptx141\dppty252 \dpptx146\dppty256\dpptx151\dppty260\dpptx158\dppty264\dpptx166\dppty268\dpptx175\dppty271\dpptx184\dppty274\dpptx195\dppty277\dpptx206\dppty279\dpptx218\dppty281\dpptx243\dppty284\dpptx270\dppty285\dpptx243\dppty286\dpptx218\dppty289\dpptx206\dppty291 \dpptx195\dppty293\dpptx184\dppty296\dpptx175\dppty299\dpptx166\dppty302\dpptx158\dppty306\dpptx151\dppty310\dpptx146\dppty314\dpptx141\dppty319\dpptx138\dppty323\dpptx136\dppty328\dpptx135\dppty333\dpptx135\dppty523\dpptx134\dppty527\dpptx132\dppty532 \dpptx129\dppty537\dpptx124\dppty541\dpptx119\dppty545\dpptx112\dppty549\dpptx104\dppty553\dpptx95\dppty556\dpptx86\dppty559\dpptx75\dppty562\dpptx64\dppty564\dpptx53\dppty566\dpptx27\dppty569\dpptx0\dppty570\dpx1965\dpy103\dpxsize270\dpysize570 \dpfillfgcr255\dpfillfgcg255\dpfillfgcb255\dpfillbgcr255\dpfillbgcg255\dpfillbgcb255\dpfillpat0\dplinew15\dplinecor0\dplinecog0\dplinecob0}}}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Mr. Ali Sekatawa }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12986501\charrsid13330183 \tab for the defendant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 Mr. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid14688299\charrsid13330183 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\lang1033\langfe2057\langnp1033\insrsid12868366\charrsid13330183 abibu Arike \par \par Court Clerk: \par Mr. Ojambo Makoha \par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12868366\charrsid13330183 JUDGMENT: \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid12986501\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12986501\charrsid13330183 This suit was by way of Originating Summons dated 18}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid12986501\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12986501\charrsid13330183 September 2009 brought by Rock Petroleum (U) Ltd }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5465875\charrsid13330183 suing by representative action on behalf of the Importers of Diesel and Petrol in Uganda and on its behalf against the Uganda Revenue Authority. The Plaintiffs claim to be interested in the proper }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 constr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15663467\charrsid13330183 u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 ction}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5465875\charrsid13330183 of the Excise Tariff (Amendment) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183 Act No }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183 of 2008 as regards legality of the imposition and collection of Excise }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15663467\charrsid13330183 D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183 uty hereunder for the purpose of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 determining their rights to a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183 refund of monies collected under the said Act. The case is based on affidavit evidence. The plaintiffs\rquote case is supported by an affidavit sworn by Papoak Allan D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183 koria, a director in M/s Rock Petroleum (U) ltd. Annexture A to the affidavit is a Representative Order issued }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 on 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4807836\charrsid13330183 th}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 April 2009 by this court. Annexture B is the list of Diesel and Petrol products importers in Uganda. The defendant filed an affidavit in reply deponed to by Doris Akol, the defendant}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 \rquote s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 Assistant Commissioner in charge of Board Affairs, Policy and Rulings. In answer the plaintiff filed an affidavit in rejoinder deponed to by Terence Kavuma of Counsel for the plaintiff, Ms Muwema & Mugerwa Advocates and Solicitors. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3690222\charrsid13330183

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16074257\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 The plaintiffs\rquote case, as gathered from the affidavit in support}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 is that during the financial year 2007/2008, the Government of Uganda increased Excise Duty on Diesel from Ug shs450 to Ugshs 530 and on Petrol from Ugshs720 to Ugshs850 which the defendant started collecting from the importers. The plaintiff contends t hat the defendant\rquote s authority to impo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 e and collect the increased Excise Duty was pursuant to the provisional collection order issue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 by the Minister of Finance under the Taxes and Duties}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 (Provisional Collections}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 Act, Cap 3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 8 but that the order expired an d ceased to have effect after four months i.e. on the 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5456501\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 November 2007. That after the expiry the defendant}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 s continued imposition and collection of the increased Excise Duty without an enabling law was illegal. The plaintiff argues that the Excise Tari ff (Amendment) Act No. 5 of 2008 by which the defendant was supposed to levy and collect the increased Excise Duty was passed and assented to belatedly on the 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5456501\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 June 2008 with two fatal errors \endash i.e. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4807836\charrsid13330183 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid5456501\charrsid13330183 \hich\af1\dbch\af0\loch\f1 (i)\tab}}\pard \ltrpar\qj \fi-720\li1440\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 Two commencement dates \endash i.e. 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11422922\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 July 2007 and 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11422922\charrsid13330183 st}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 July 2008.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5456501\charrsid13330183 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid6119320\charrsid13330183 \hich\af1\dbch\af0\loch\f1 (ii)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 Amendment of a non-existent 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11422922\charrsid13330183 nd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 Schedule of the Excise Tariff (Amendment)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 Act 2007. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 \par The plaintiff therefore contends that the Excise Tariff (Amendment) Act No. 5 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 of 2008 was void and did not have the force of law and c ould not confer any authority on the defendant to collect the increased Excise Duty because it did not effect the intended increase in the tax or amendment of the law. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11422922\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 The Excise Tariff (Amendment) Act No. 5 of 2008 was subsequently corrected in respect of the above errors by way }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110762\charrsid13330183 of }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 corrigenda but the plaintiff}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110762\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 contends that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110762\charrsid13330183 the corrections only took effect from the date of the last publication of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 the Uganda}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 Gazette on the 23}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6119320\charrsid13330183 rd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 January, 2009. That all tax collect}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13110762\charrsid13330183 ions by the defendant previous to that date which were not covered by the provisional collection order were }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7172572\charrsid13330183 illegal and thus refundable to the plaintiff and the other fuel importers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6119320\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7172572\charrsid13330183 \par The defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7172572\charrsid13330183 s case on the other hand, is that the Ministry of Finance made various tax law amendments for the financial year 2007/2008. Such amendments were reflected in the Excise Tariff (Amendment) Act No. 4 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 of }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7172572\charrsid13330183 2007, later followed by the Excise Tariff (Amendment) Act No 5 of 2008. That the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 tax amendments were given legal effect by the Taxes and Duties (Provisional Collection) Order 2007 which took effect on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10057479\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 July 2007. The defendant contends that it was thereby mandated to collect the taxes arising from the Excise Tariff (Amendment) Act No. 5 of 2008. Pursuant thereto the defendant assessed, collecte}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 d and accounted for the Excise D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 uty arising as a result of the aforesaid tax amendments.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7172572\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 \par The defendant states that in the process of drafting and printing the Excise Tariff (Amend}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 ment) A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 ct No . 5 of 2008 two inadvertent typographical errors were occasioned:- \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid10057479\charrsid13330183 \hich\af1\dbch\af0\loch\f1 (i)\tab}}\pard \ltrpar\qj \fi-720\li1080\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls2\adjustright\rin0\lin1080\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 The long title, whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 h}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 makes reference to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 second schedule}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 \'94 of the Excise Tariff Act Cap 338 (as amended) instead of \'93Schedule\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10057479\charrsid13330183 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af1 \ltrch\fcs0 \f1\lang2057\langfe2057\langnp2057\langfenp2057\insrsid527456\charrsid13330183 \hich\af1\dbch\af0\loch\f1 (ii)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 Section 2 of the Act which states the dates of commencement as 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid527456\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 July 2008 instead of 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid527456\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 July 2007. \par }\pard \ltrpar\qj \li1080\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1080\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3744218\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 The defendant contends that the above errors have since been rectified by way of corrigenda deleting the w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 rd \'93second\'94 appearing in the long title to the Act and in section 2 of the Act and the date of commencement as 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid527456\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 July 2007. \par \par The defendant further explains that during the financial year 2007/2008 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 e was a delay in renewing the Taxes and Duties (Provisional Collection) 2007 which expires four months after it is issued in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 anticipation }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 of the passing by Parliament }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 the various Tax Bills placed before it. That the failure to renew the Taxes and Duties (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14816550\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 rovisional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3744218\charrsid13330183 Collection) order was remedied / cured by the coming into force of the Excise Tariff (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16324846\charrsid13330183 Amendment) Act No. 5 of 2008 with the effective date of 1} {\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16324846\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16324846\charrsid13330183 July 2007. The defendant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 contends that it legally collected the taxes due and errors on the face of the Excise Tariff (Amendment) Act did not affect its validity. The defendant further contend that the plaintiff\rquote s suit is against the interest of the public fiscus. }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid527456\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 \par The issues for Court\rquote s determination are:- \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid6963762\charrsid13330183 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-360\li720\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls3\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 Whether the defendant could legally impo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 e and collect increased Excise Duty on diesel and petrol f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 ro}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 m 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6963762\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 November, 2007 onwards under the Excise Tariff (Amendment) Act No. 5 of 2008.

\par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid6963762\charrsid13330183 \hich\af0\dbch\af0\loch\f0 2.\tab} Whether the plaintiffs are entitled to a refund of monies collected by the defendant from the 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6963762\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 November 2007 onwards under the Excise Tariff (Amendment) Act No. 5 of 2008. \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 \par The issues before me necessitate me first to set out the rel}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 evant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 Statutory provisions. Article 152 of the Constitution provides:- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 ) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 No tax shall be imposed except }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1124502\charrsid13330183 under the authority of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 \par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1124502\charrsid13330183 an Act of Parliament}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6963762\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 Where a law enacted under clause (I) of this article }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 \par }\pard \ltrpar\qj \li2160\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 confers powers on any person or authority to waive or vary a tax imposed by that law, that person or authority shall report to Parliament periodically on the exercise of those powers, as shall be determined by law.\'94 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 As to the budget, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 rticle 155 of the Constitution requires to be prepared and laid before Parliament in each financial year estimates of revenues and expenditure of }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2293813\charrsid13330183 Government}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 for the next financial year. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2293813\charrsid13330183 The above constitutional provisions show that taxes can only be imposed under an authority of an Act of Parliament and tax variations must be reported to Parliament. The}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 above provisions are mandatory. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5243972\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 \par Section 1 of the Taxes and Duties }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11225839\charrsid13330183 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 Provisional Collection) Act empowers}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 he }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 inister, whe}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 ever the Government approves the introduction into the Parliament of a bill by which if the bill were passed into law, any tax or duty would be imposed or created, altered or removed, by Statutory Instrument to order that there shall be cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 ged, levied and collected the tax or duty which would become payable if the bill were passed into law and came into operation in place of the tax or duty which would}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4007923\charrsid13330183 otherwise be payable. When that instrument is issued the tax authority is provisionally empowered to collect the tax or duty varied pending Parliamentary approval. However, section 2 of the Act provides that, if not revoked, every such order shall ce ase to have effect:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2519124\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \par }\pard \ltrpar\qj \fi720\li720\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 \'93(a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 f the bill in respect of which the order is made is not }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \par }\pard \ltrpar\qj \li2160\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 introduced into Parliament within three months of the making of the order; \par }\pard \ltrpar\qj \fi-720\li2160\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 n rejection by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 P}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 arliament of the bill }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11682353\charrsid13330183 in respect of which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 the order is made or on the conside}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 ration}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 of the bill by Parliament being adjourned sine die;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12264142\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 n the expiration of four months after the date on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \par }\pard \ltrpar\qj \li2160\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 which the order is expressed to come into }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2171430\charrsid13330183 operation or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \par }\pard \ltrpar\qj \fi720\li720\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 on the bill (with or without modification) being passed }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 into law and coming into operation.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 \par But the Minister, with the approval of Parliament signified by resolution, is empowered from time to time by statutory order to extend the period by such further period as may be specified in the order. \par \par The evidence adduced shows that the Budget for the Financial year 2007/2008 was on 14}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid407135\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 June 2007 laid before Parliament by the Minister of Finance, Planning and Economic Development: Therein increases in Excise Duty were proposed on diesel from Ushs4 50 to 530 and Petrol from Ushs720 to Ushs850 per litre. The Minister by the Taxes and Dutie}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 s (Provisional Collection)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14885001\charrsid13330183 }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 Order, 2007 authorised the provisional collection of the above inc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 reased}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 Excise Duty pending the passing into la}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 by Parliament the Bill for the Excise Tariff (Amendment) Act, 2007. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid407135\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 he Excise Tariff (Amendment) Act, 5 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 2008 was asse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5994139\charrsid13330183 nted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 to on 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid7753817\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 June 2008. It provided: \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 \'93An Act to amend the Excise Tariff Act to replace the second schedule to th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 Act prescribing rates of excise duty. \par Date of Assent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 : 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid2232003\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 June 2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7753817\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 Date of Commencement: 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid2232003\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 July 2008. \par Be i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2110534\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 enacted by Parliament as follows:- \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid2232003\charrsid13330183 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-360\li1440\ri1440\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 Commencement: \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 This Act shall come into force on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid2232003\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 July, 2007 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid2232003\charrsid13330183 \hich\af0\dbch\af0\loch\f0 2.\tab}}\pard \ltrpar\qj \fi-360\li1440\ri1440\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls4\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 Amendment of Cap 338. \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 The }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 E}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 xcise Tariff Act is amended by substituting for the second schedule the following :- \par ------}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16647194\charrsid13330183 \'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 In the schedule }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 motor spirit (gas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9914391\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 line) was put at Shs850 per }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 litre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 and Gas oil (automotive, light, amber for high speed engine) at }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 Ugs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 hs 530 per litr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 e. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2232003\charrsid13330183 \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 The Excise Tariff Act, Cap 338 ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 been earlier amended by the Excise Tariff (Amendment) Act, 4 of 2007 asserted to on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid7830687\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 May 2007 and stated }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 to have commenced on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid7108642\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 July 2006. In sections 3 Act 4 of 2007 provided:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7830687\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 \'933. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 (I)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 The principal Act is amended by substituting for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \par \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 schedules to that Act the following new schedule \endash \par }\pard \ltrpar\qj \fi720\li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 ---- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 \par }\pard \ltrpar\qj \fi-660\li2160\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 (2) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 \tab }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 For any reference in section 3A of the Excise Tariff Ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 to schedule 2 there is substituted a reference to the schedule.\'94 \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 The above shows that the Excise Tar iff Act, Cap 338 as amended had only one schedule. There was no second schedule. \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 A corrigenda published in the Uganda Gazette Vol. }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 CI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 No. 63 of 12}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid16002845\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 December 2008 provides:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7108642\charrsid13330183 \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 \par \'93The Excise Tariff (Amendment) Act, 2008, Act No. 5 of 2008. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 ssued by the Uganda }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 rinting and Publishing Corporation) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 In printing the above Act, a typographical error was made in reference to the date of Commencement immediately above the words enactment and is corrected as follows:- \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 Date of Commencement: 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6315333\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 July 2007\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16002845\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 Anoth er corrigenda published in the Uganda Gazette Vol. CII No. 4 of 23}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid6315333\charrsid13330183 rd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 January 2009 provides: \par }\pard \ltrpar\qj \li720\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 \'93 The Excise Tariff (Amendment) Act, 2008 Act No. 5 of 2008. (Issued by the Uganda Printing and Publishing Corporation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 . Correction is made in the Excise Tariff (Amendment) Act, 2008 (Act No 5 of 2008) by deleting the word }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 second}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 appearing in the long title to the Act and in Section 2 of the Act.\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 Issue No: 1 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid10565656\charrsid13330183 W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid6315333\charrsid13330183 hether the defendant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid6893243\charrsid13330183 could legally impose and collect increased Excise Duty on diesel and petrol fr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid13846235\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid6893243\charrsid13330183 m 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\super\insrsid6893243\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid6893243\charrsid13330183 November, 2007, onwards under the Excise Tariff (Amendment) Act No 5 of 2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6893243\charrsid13330183 . Under section 2 (I) of the Uganda Revenue Authority Act, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 defendant is established with the major mandate to administer and give effect to the various taxation laws in Uganda and for that purpose to assess, collect and account for all tax and non tax revenue of Government. URA is the biblical Za}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 u}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 as of the Government of Uganda. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6315333\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1124502\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 For the defendant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12936112\charrsid13330183 to impose and collect any tax there must be a law authorising that tax. Article 152 of the Constitution of Uganda provides that no tax shall be imposed except under the authority of an Act of Parliament. The Constitution further provides that any tax}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 variation must be reported to P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12936112\charrsid13330183 arliament}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8928971\charrsid13330183 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7290890\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8928971\charrsid13330183 \par It is an agreed fact that the Minister of Finance laid before Parliament the Budget Estimates for the Financial Year 2007/2008 (annexture C to the affidavit in support) The Minister therein proposed increases in Excise Duty on diesel and petrol}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 from Ushs450 and Ushs720 per litre to Ushs530 and Ushs850 per litre respectively. Pending enactment of the enabling law the Minister}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 pursuant to Section 1 of the Taxes and Duties (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10565656\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 rovisional Collection) Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 on 15}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 June 2007 made the Taxes and Duties (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 rovisional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 ollection) Order 2007. With the Provisional Order in place the defendant assessed and collected Excise Duty as increased. Annexture B to the Defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 s affidavit in reply shows a summary of Excise }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 D}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 uty collected for the period. The Provisional Order was expressed to come into force on the 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 day of July 2007. The amendment of the financial year 2007/2008 were reflected in the Excise Tariff ( Amendment) Act No 5 of 2008 (hereafter referred to only as \'93Act 5 /2008\'94)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 The Act had tw}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13846235\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 commencement dates,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 July}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 2007}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 , and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 July 2008 and was published in the Uganda Gazette No 33 Volume C. 1 dated 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 th}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 June , 2008. It is clear that on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4400512\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4400512\charrsid13330183 July 2007 the Bill }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 for Act 5/2008 had not yet been passed into law. By the provisions of section 2 of the Taxes and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13446602\charrsid13330183 Duties (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 Provisional Collection) Act the Provisional Order ceased on the expiration of four months after the date it came into operation. There is no evidence of extension of the order adduced . It thus ceased to have effect on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15038660\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 November, 2007. Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12419061\charrsid13330183 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 Muwema submitted that thereafter }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13446602\charrsid13330183 the defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 did not have the legal mandate to collect the Excise Duty at the proposed increased rates of Ushs530 per litre of diesel and Ushs850 per litre of pe trol. However, the defendant continued to so assess and collect the Excise Duty from the importers.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8928971\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3170577\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 Eventually the enabling Bill was passed into law Act 5/2008 published on 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15038660\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 June 2008. T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 his was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11025682\charrsid13330183 towards the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 close of Financial Year 2007 /2008. The issue is whether Act 5/ 2008 retrospectively legalised the assessments and collections of the increased Excise Duty made after 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15038660\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 July 2007. The Act had two commencement dates \endash 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15038660\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 July 2007 and 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid15038660\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183 July, 2008. In view of the unclear date when Act 5/2008 came into force }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7568794\charrsid13330183 Counsel for the plaintiff argued that the Act was ineffective. He contends that since 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid7568794\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7568794\charrsid13330183 July 2007 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7568794\charrsid13330183 has not been an enabling law for the defendant to assess and collect the increased Excise Duty. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7568794\charrsid13330183 On the other hand, both Mr. Arike and Mr. Sekatawa, Counsel for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 argued}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3170577\charrsid13330183 that Act 5/2008 had gone through the requisite legislative procedures of Parliament of enactment of Statutes. They contend }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14692319\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3170577\charrsid13330183 herefore}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3170577\charrsid13330183 that its legal force cannot be challenged or disputed. With all due respect I do not agree. For example a Statute }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 which has}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3170577\charrsid13330183 been legally enacted }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 can be challenged and declared void if found to be in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10031932\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 sistent with the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 onstitution, the supreme Law of Uganda.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15038660\charrsid13330183

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 \par Whichever }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 commencement date is upheld it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 s retrospective enforcement of the Excise Duty already collected by the defendant from the fuel importers. Taxes already}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 but }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 otherwise unlawfully}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 assessed and collected are thereby retrospectively imposed on the tax payer. An illegality would thereby be legalised. In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid14057444\charrsid13330183 Russell Vs Sco}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid5008076\charrsid13330183 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid14057444\charrsid13330183 t (1948) 2 All ERI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 at page 5 Lord Simonds stated:-}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11363954\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \'93 My Lords, there is a maximum of income tax law which, though it may sometimes be over stressed, yet ought not to be forgotten. It is that the subject is not to be taxed unless th e words of the taxing statute unambiguously impose the tax on him. It is necessary that this maximum should on occasion be re-asserted and this is such an occasion.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par Viscout Simon stated:- \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \'93I fe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 l that the tax payer is entitled to demand that his liability to a higher cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5008076\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 ge shall be made out with reasonable clearness before he is adversely affected.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par However Section 14 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 (4) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 of the Act of Parliament Act, Cap 2 provides}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 :-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par \'93When an Act is made with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 retrospective}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 effect, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 the}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 commencement of the Act shall be the dat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 e from which it is given or deemed to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 given that effect.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 In the words of Craies on Statute Law (7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid7883614\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 Ed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 1971) page 387: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 \'93 A statute is to be deemed to be retrospective, which takes away or impairs any vested right acquired under existing law or creates a new obligation, or imposes a new duty or attached a new disability in respect to transactions or considerations already past.\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 Tax collection encroaches on the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 \rquote s financial power.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 So }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 Excise Duty increases }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 announced}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 Budget for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4417425\charrsid13330183 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 Financial Years 2007/2008 was an encroachment on the diesel and petrol importers revenue. Therefore Act 5/08 which was to legalise and operationalise the defendants assessment and collection of the increases, the legal assessment and collec tion of which had already lapsed with the effective operation of the Provisional Order, had the effect of attaching a new disability in respect of the transactions or considerations already past. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3557109\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 Mr. Sekatawa, Counsel for the defendant argued that the legislative intention was clear that the law applies retrospectively. As to the rule against the re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10031932\charrsid13330183 tro}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 spective effect of a statute Counsel cited }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15352427\charrsid13330183 Customs and Excise Commissioners Vs Shig }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid145132\charrsid13330183 leton (1988) STC 190 (Simon\rquote sT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15352427\charrsid13330183 ax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid145132\charrsid13330183 C}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15352427\charrsid13330183 ases)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 where Simon Brown held:- }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7883614\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 \'93 Finally, I must bear in mind that those authorities which indicate that in fiscal legislation an element of retrospectiv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid145132\charrsid13330183 ity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 is generally regarded as less objectionable, and the presumption against it as less strong, that is usually the case. \'93 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 \par The leaned Judge also state}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid145132\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 that the rule against retrospective operation raises a presumption only , and as such it may be overcome, not only by express w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid145132\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 rds of the Act but also by circumstances sufficiently strong t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid145132\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 displace it. \par \par In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid5639416\charrsid13330183 Shingleton case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 , }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 above}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 the tax payer was required to notify the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 Commissioners}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 by 10}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5639416\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 July 1984 that he was liable to be registered fo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 V}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 alue }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 dded }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 ax. He}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 id not until 13}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5639416\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 May}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 1986. Under the Value A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 dded Tax Act 1983, the Commissioners made an assessment on the taxpayer for the period 25}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5639416\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 July 1985 to 13}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10494015\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10494015\charrsid13330183 May 1986. On 25}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10494015\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10494015\charrsid13330183 July 1985, Section 39 (5) of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10494015\charrsid13330183 1983 Act, whereby penalty was imposed for failure to notify liability to be registered}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10494015\charrsid13330183 was suspended by the penalty provision in the Finance Act 1985, Section 15 (3). The contention was that the Act cannot be applied where the default in respect of which the penalty is imposed took place before the 1985 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 Act came}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10494015\charrsid13330183 into force. Justice Simon }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 Brown stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5639416\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 \'93 In my judgement, S15 is clear it recognises a continuing obligation to notify a liability to register and unambiguously dictates what shall be the precise monetary penalty for any period of default in compiling with such obligation. There is th us, in my judgement, simply no room for applying a presumption against }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 retrospectiv}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 y}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 , there is not possible }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 construction of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 the clear terms of the statute which can accommodate it ---- But even if this view be wrong, I would in any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 even}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 hold by necessary implication the presum}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 ption against retrospectivity is rebutted, because there exists here \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 ircumstances sufficiently strong to displace it ---}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 The fact is that any risk of injustice consequent upon retrospectivity is likely to be more theoretical than real.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10636125\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 The learned judge found that, to hold otherwise, a taxpayer would be exempt from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 ivil or criminal liability of any nature however long his continuing default persisted after the 1985 Act came into operation provided only that he had also been in default before that date. That Parliament cannot readily be thought to have intended such a construction. \par \par In the instant case Act 5/2008 was assented to on 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8072725\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 June 2008 and published in the Uganda Gazette of 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8072725\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 June 2008 with a commencement date of either 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8072725\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 July 2007 or 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8072725\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 July 2008. What is enacted by Parliament is what follows the statement in an Act which states: \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 \'93 Be it enacted by Parliament as follows:-------\'93 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 hat follows is what Parliament enact in the body of the Act. In section 1 Act 5/2008 states:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \'93 This Act shall come into force on 1}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid2182761\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 July 200}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 .\'94 \par }\pard \ltrpar\qj \li0\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 This is a statement to the future. In the Excise Tariff (Amend) Act, 4, of 2007, asse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 ted to on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10424843\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 ay, 2007 and published in the Uganda Gazette of 29}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10424843\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 June 2007, Section 1 provides}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 :-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 \'93This Ac}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 shall b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 deemed to have come into force on the 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10424843\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 day of July, 2006.\'94 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4275236\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14885001\charrsid13330183 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 ct 4/07 was clearly made with }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 retrospective effect provided for by section 14 (4) of }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 he Acts of Parliament Act. Act 5/2008 does not have that clarity. This }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 aggravated further by it having yet another commencement date of 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid2182761\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 July, 2008 which was in the future of its asse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15800940\charrsid13330183 nt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 ment and publication. Act, 5 /2008 did not have the clarity required of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 taxing statute. In light of the ambiguity in the commencement date Mr. Muwema argued that Act 5/2008 has never come into force. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8072725\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par Secondly, Act 5/2008 Section 2 provides:- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par \'932 Amendment of Cap 338 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 \par T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 he Excise Tariff Act is amended by substituting for the second schedule the following ----\'93 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par It is an agreed fact that Cap 338 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 following the amendment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 by Act 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 /}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 07, ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 only one schedule. It did not have a second schedule. Mr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid487582\charrsid13330183 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 Muwema argued that the sole purpose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid487582\charrsid13330183 of the Act 5/2008 as provided therein was:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid487582\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid487582\charrsid13330183 \'93An Act to amend the Excise Tariff Act to replace the second schedule to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12984724\charrsid13330183 Act prescribing rates of excise duty.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid487582\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12984724\charrsid13330183 \par He contended that Act 5/2008 was }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 infective}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12984724\charrsid13330183 since it was intended to amend a non existing provision of the law o}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12984724\charrsid13330183 schedule. Further }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7359602\charrsid13330183 he argued that in light of the ambiguity in the commencement date Act 5/2008 has never come into force. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2182761\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7359602\charrsid13330183 \par While admitting the two errors or mistakes Mr. Arike, Counsel for the defendant, submitted that the errors were typographical and have since }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 been rect ified in the corrigenda published in the Uganda Gazette Vol. CI No 63 date}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 12}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10294599\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 December 2008 and Vol. CII No 4 dated 23}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10294599\charrsid13330183 rd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 January 2009. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7359602\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \par Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 L}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 aw Dictionary 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10294599\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 Ed defines corrigenda as: \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \'93 An error in a printed work discovered after the work has gone to press.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \par As regards the ambiguity }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 the commencement date of Act 5/2008 Mr. Muwema invited this Court to resolve the issue in favour of the tax payers. H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 lsbury\rquote s Law of England Vol. 44 (I) par 1009 states:- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11236388\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \'93--- ambiguous words are construed in favour of the person liable to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 duty\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 Maka Enterprises Vs URA HCCA No 2 of 2001}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 Hon Justice James O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 go}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 l}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 a (as he the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 stated: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \'93 --- it is trite law that a taxing Act must be specific and clear.\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 His Lordship quoted Sl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 e J in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 A/G Vs Bugisu Coffee Marketing Association Ltd (1963) EA 39}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 where he stated that: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \'93 In a taxing Act one has to look merely at what is clearly said. There is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10424843\charrsid13330183 no }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 room for any }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid10180148\charrsid13330183 in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid6174134\charrsid13330183 terdant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 . There is no equity about tax, there is no presumption as to tax. No thing is to be read in and nothing is to be implied. One can only look firmly at the language used\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \par The learned Judge then held:- \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \'93 Court does not find the PFA and especially in section 6 thereof, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 clarity}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 language and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 purpose required of a taxing statute. In this respect court upholds the principle }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 emaciated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 Kan}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6174134\charrsid13330183 j} {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 ee Na}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6174134\charrsid13330183 raj}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 ee Vs Income Tax }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid7866194\charrsid13330183 Commission}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6174134\charrsid13330183 er}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10180148\charrsid13330183 (1964) EA 25}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6174134\charrsid13330183 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 at 258, to the effect that: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 \par }\pard \ltrpar\qj \li1728\ri1728\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1728\lin1728\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 -- }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 if }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 the language of a Revenue Act is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 obscure}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 the tax payer is entitled to demand that his liability to a higher cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7866194\charrsid13330183 ge should be made out with reasonable clearness before he is adversely affected\'94 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10180148\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 The issue of ambiguity in a statute }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4997442\charrsid13330183 was also considered by Justice Kiryabwire in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid1393776\charrsid13330183 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4997442\charrsid13330183 tanbic Bank }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid1393776\charrsid13330183 Uganda Ltd & 7 other banks Vs Uganda Revenue Authority }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6174134\charrsid13330183 H}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid1393776\charrsid13330183 CT-00-CC-CA-170-2007 and 792-2006 (Consolidated}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1393776\charrsid13330183 ). It was argued }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 for URA in that case that the old legal maxim that in tax statutes ambiguity of language should be construed in favour of the tax payer had been over ta}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 ken}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 by a modern approach to inter}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6174134\charrsid13330183 pret}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 ing tax statutes. \par \par A number of authorities we}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 e cited to his Lordship. In his judgment he state}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 :-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10294599\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 he first set of authorities came from Canada}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 he first case is }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid7098457\charrsid13330183 Quebec Co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6753649\charrsid13330183 mmunicate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15801871\charrsid13330183 wr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6753649\charrsid13330183 abane Vs Notre Da}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15801871\charrsid13330183 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6753649\charrsid13330183 e De B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15801871\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid6753649\charrsid13330183 secours (1994)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid6753649\charrsid13330183 3 S. C. R. 3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 The Court in that case refers to what it called the teleological approach to interpreting tax legislation. Under this approach a legislative provision should be given a strict or liberal interpretation dependin g on the purpose underlying it and that purpose must be indentified in light of the context of the statute}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 its objective and legislat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 ive}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 intent. The teleological approach will favour the taxpayer or the tax department depending solely on the legislative provision in question and not on the existence of predetermined presumptions. The second case is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 : \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7098457\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid6753649\charrsid13330183 The Queen Vs Golden (1986) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid15801871\charrsid13330183 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid6753649\charrsid13330183 SRC 209 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid15801871\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 W}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 hich is an authority for }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 propo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 si}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 tion that law is not confined to a literal and v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 irtually }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 meaningless interpretation of the Act especially where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 taxation,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 serves many purposes in addition to the old and traditional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 object of raising the cost of government from a \'93somewhat }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 unenthusiastic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 public.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 I was also referred to the case of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid2112348\charrsid13330183 Stock Vs Frank (Tipton}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid13766525\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid15801871\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid2112348\charrsid13330183 Ltd (1978}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 ) I All ER 984 (HL) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 here it was held that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16327792\charrsid13330183 :-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 \'93}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 A Court is justified in departing fr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 om}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 the plain words of a statute when it is satisfied that there is a clear anomaly}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 Parliament could not have envisaged such an anomaly, the anomaly can be overcome without }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 detriment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 to the legislative objective and the language of the statute is open to modification required to overcome t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 e anomaly\'94

\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13766525\charrsid13330183 In the above case the schedule to the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15801871\charrsid13330183 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13766525\charrsid13330183 tamps Act as amended in 2002 provided for two rates the first being Shs500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 0}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13766525\charrsid13330183 /= and the se cond 1% of the total value which the plaintiffs argued and Hon Justice Kiryabwire found unclear and ambiguous. He held:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2112348\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13766525\charrsid13330183 \'93 --- the law is fairly settled that the ambiguity should be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15100821\charrsid13330183 construed in favour of the tax payer. As to the Canadian }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 \lquote } {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15100821\charrsid13330183 teleological approach,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15100821\charrsid13330183 to the interpretation of the tax legislation, I am unable to see how it can displace this rule in these circumstances. There is clear doubt as to which of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 two duties should apply. Furthermore the Court is not able to remedy the anomaly by using }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 ordinary rules}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 of interpretation of statutes. This part of the schedule is a real mess considering that valuation reports are a new addition to the law and yet the rate/tariff of duty remain unclear. Even if I have got the teleological approach wron g I find that it is only persuasive authority and not binding on this court. Court cannot be expected to choose between one or two duties, to be right duty to pay that is for the legislature to clarify.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6753649\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 I appreciate that His Lordship\lquote s judgment is not bi nding on me. I however agree with him that the cases cited in that case in support of the teleological approach are only persuasive and not binding }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 this court. \par \par In the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 instant case}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 the legislat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 ive}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 intention in Act No 5}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 /}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 2008 wa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 to give effect to the increases in the Excise Duty proposed in the Budget to the Financial Year 2007/2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 . For the tax to be assessed and collected there ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 Act in force. The period pending the coming into force of an en}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 abling }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 Act, the legislature provides for prov isional assessment and collection under the Taxes and Duties }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 rovisional Collection) Act. The Excise Duty increases were intended to ru}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 effective with the Financial Year 2007/2008. The new financial year in Uganda runs from 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5272094\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 July. It is theref}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 ore}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 proper for the Legislature to enact the enabling Act with a retrospective effect date from 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5272094\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 July to validate the assessment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 and collections made between the presentation of the Financial Year Budget and the enactment }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 enabling Act. However to avoid the unlawful assessment and collection of tax, in the pendency of the enabling Act, the Minister is empowered to issue a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 P}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5272094\charrsid13330183 rovisional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 Order. In the instant case the Provisional Order was made but ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 d ceased}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 to be in force by the time Act 5/2008 was assented to and published. When assented to on 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11162817\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 June 2008 and published on 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11162817\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 June }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8859996\charrsid13330183 2008 Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 5/2008 ha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 d}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 two date}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 of coming in force. One on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11162817\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 July 2007, a date pre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 asse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 nt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 ment or publication of the Act and the other 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11162817\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 July 2008, a date post}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 asse}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 nt}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 ment or publication of the Act. Section 1 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 f the Act stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6693663\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 \'93This Act shall come into force on 1}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid11162817\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 July 2007\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 \par A future statement but with a passed date. The body of the Act did not carry a retrospective intent of the Parliament. In such circumstances I find myself unable to find the clear intention of the Legislature}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 I a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 , also }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 unable to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 follow the teleological approach of interpretation to cure the ambiguity in the Act as to the date of its commencement. \par The issue is whether the errors were c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 urred}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 by the corrigenda published in the Uganda Gazette. The corrigenda relied upon by the defendant }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 are indicated as:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid11162817\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 \'93 Issued by the Uganda Printing and Publishing Corporation.\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 That shows that the errors were corrected by the Uganda Printing and Publishing Corporation. Counsel for the defendant contend that the errors were typographical and were effectively cure}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 d} {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 by such publication of the corrigenda. Typographical error }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 is error }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 in print thus clerical in nature. Black\rquote s Law Dictionary (7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid10561026\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 Ed) defines clerical error as:- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 \'93An error resulting from the minor mistake o} {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 inadvertenc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 sp. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 n writing or copying something on the record }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13511430\charrsid13330183 not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 from judicial reasoning or determination.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 \par The errors in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 A}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 ct 5/2008 do not relate to spelling mistakes or wrong additions. They go to the ma}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 n root of the Act as they affect the purpose and commencement date of the Act. The mandate to clarify such errors is only vested in the Legislature and cannot be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 exercised}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 by a mere publisher. Article 79 of the Constitution provides:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10561026\charrsid13330183 \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 \'93(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2101940\charrsid13330183 ) Subject to the provisions of this Constitution, Parliament shall have power to make laws on any matter for the peace, order, development }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 and good governance o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 Uganda.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 (2) Except as provided in this }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 onstitution, no person or body other than Parliament shall have power to make provisions having the force of law in Uganda except under authority conferred by an Act of Parliament.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 And article 91 provides:- \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 \'93(I) Subject to the provisions of this Constitution, the powers of Parliament to make laws shall be exercised through bills passed by Parliament and assented to by the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 resident \par ----- \par (8) A bill passed by Parliament and assented to by the President or which has otherwise became law under this article shall be an Act of Parliament and shall be published in the Gazette.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 \par It is only Parliament which has the mandate to make law. It follows that it is only Parliament which can revo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 k}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 e, amend or correct mistakes in any law which has}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 become an Act of Parliament. T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 he defendant has not c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 ted any provision which empowers the Uganda Printing and Publishing }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 C}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 orporation to correct errors made by the Parliament in any enactment of an Act of Parliament. \par \par Without any amendment or correction by Parliament the issue now becomes what is the legal }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 status of Act No 5/2008. The Act was intended to implement and legalise the increase of Excise Duty on Diesel }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 from }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 Shs450/= to Shs530 and on Petrol from shs720 to shs850 per litre. Before the Amendment by Act 5/2008 the Excise Tariff Act as amended by Act }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 /07 had only on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 schedule wher}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 the Excise Duty on Diesel is shs 450 and Petrol shs720. The schedule to Act 5/2008 puts Excise Duty on Diesel at Shs530 and on Petrol at shs850,, thereby providing for the purpose of the Amendment which was , inter alia, to increase the rate of Excise Duty on Diesel and Petrol, respectively. Unfortunately the Amendment instead substitutes a non existing second schedule. In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid14965100\charrsid13330183 Stanbic Bank Uganda Ltd & Other Vs URA}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 (supra) reference was made to Francis Ba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 nnion}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 in his book }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid14965100\charrsid13330183 Statutory Interpretation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 pages 568 \endash 569 where he writes: \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 \'93T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 he schedule is an extension of the section which induces it. Material is put into a schedule because it is too lengthy or detailed to be convenientl}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 y accommodated in a section.-- \endash T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 he schedule is often used to hive off provisions which are t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 o long or detailed to put in the body of the Act.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9458450\charrsid13330183 Hon. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 Justice Kiryabwire }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14965100\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 held:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10244065\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 \'93 The schedule is jus}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 an extension of the section that induces it and is used to provide details to the said section as a matter of drafting convenience\'94 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15352427\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 I entirely agree and I find that this is an }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 appropriate situation where }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 his Court can comfortably apply the teleological approach. I accordingly hold that the substitution of schedule by Act 5/2008 was o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 the only schedule to the Excise Tariff Act. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5071235\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 \par As to the commencement date of Act 5/2008, section 14 of the Act of Parliament Act provides:- \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 \'93 (I) Subject to this section, the commencement of an Act shall be such date as is provided in or under the Act or where no date is provided , the date of its publication as notified in the Gazette.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14057444\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 (2) Every Act shall be deemed to come into force at the first moment of the day of commencement.\'94 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 \par Where the date of commencement is found to be ambiguous}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 ,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 in my considered view, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6192231\charrsid13330183 then recourse has to be made to the date of publication as though no date had been provided by the Act. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183

\par \par In the Kenyan Case of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid3243322\charrsid13330183 TSS Grain Millers Ltd Vs Attorney General (2003) 2 EA 685}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 the Minister of Finance had by a Legal Notice reduced the Customs Duty payable but did not set a date }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 by }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 which his order would take effect. Section 27 (I) of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13899849\charrsid13330183 I}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 nterpretation and General Provisions Act of Kenya provides: \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 \'9327 (I ) All subsidiary legislation shall unless it is otherwise expressly provided in a written law, be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13899849\charrsid13330183 published in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 the Gazette, and shall come into operation on the day of publication, or ------- \'93 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 \par The legal Notice was published in the Kenya Gazette on 21}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid3243322\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 May 1999. Court held that in the circumstances the effective date is the date of publication of the Legal Notice that is 21}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid3243322\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 May 1999. In light of the provisions of section 14 of the Acts of Parliament Act the above case provides good guidance.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 I accord ingly find that Act No : 5/2008 came into force on the date of its publication in the Uganda Gazette, that is 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4000434\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 June 2008. I therefore find that from 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4000434\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 November, 2007up to 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid4000434\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 June 2008 the defendant could not legally impose and collect the increased Excise Duty on Diesel and Petrol. \par \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid4000434\charrsid13330183 Issue No 2 whether the plaintiffs are entitled to a refund of the M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid3243322\charrsid13330183 onies collected by the defendant from 1}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\super\insrsid3243322\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid3243322\charrsid13330183 November, 2007 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid4000434\charrsid13330183 onwards}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid3243322\charrsid13330183 under the Excise Tariff (Amendment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid8537263\charrsid13330183 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\ul\insrsid3243322\charrsid13330183 Act No 6 of 2008}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3243322\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 \par Section 3 (3) of the Excise Tariff Act provides: \par \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 \'93----there shall be cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 ged in respect of good}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 imported into Uganda, specified by the schedule to this Act, excise duties at the rates specified by the schedule.\'94 \par \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 As between 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8537263\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 November 2007 and 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid8537263\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 June 2008 the defendant was collecting excise duties beyond the rates specified }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 the schedule then in force. Section 7 of the Act empowers the Commissioner General to grant a refund of any excise duty paid in accordance with the excise laws. Also section 3 of the Taxes and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 Duties (Provisional Act) provides:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8537263\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7475715\charrsid13330183 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9437855\charrsid13330183 \'93Any tax or duty paid in compliance with an order made under this Act whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9437855\charrsid13330183 is in excess of the tax or duty payable immediately }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 after the order ceases to have effect shall to the extent that is not refunded under any other law relating to such tax or duty which authorises refund of that tax or duty, be refunded:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9437855\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid15998603\charrsid13330183 \hich\af0\dbch\af0\loch\f0 (a)\tab}}\pard \ltrpar\qj \fi-360\li1440\ri1440\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 n the manner set out in the section 7(I) (a) of the Public Finance Act or \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid4000434\charrsid13330183 \hich\af0\dbch\af0\loch\f0 (b)\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 y being cha}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 ged on and paid out of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 onsolidated }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4000434\charrsid13330183 F}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 und\'94 \par }\pard \ltrpar\qj \li1440\ri1440\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 ------------}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 \par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313466\charrsid13330183 The period between 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid14313466\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313466\charrsid13330183 July 2007 and 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid14313466\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313466\charrsid13330183 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 November 2007 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14313466\charrsid13330183 he defendant was lawfully mandated to assess }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 and correct Excise Duty at the rates proposed in the Budget Estimates for the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 F} {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 inancial Year 2007/2008. Also from 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid14485904\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 Jun e 2008, when the Act 5/2008 came into force, the defendant regained the mandate to assess and collect Excise Duty at the increased rate }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 shs530/= per litre of Diesel and Shs 850/= per of Petrol. As between 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid14485904\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 November, 2007 and 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid14485904\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 June 2008 the assessment and collection of Excise Duty at any rate beyond Shs 450/= per litre of Diesel and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14485904\charrsid13330183 eyond Shs720/= per litre of Petrol was unlawful. \par \par In his submission Mr. Sekatawa for the defendant submitted that Act 5/2008 has a retrospective effect and since its enactment there has been a law in force which }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 retrospectively legalised the defendant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 s assessment and collection of Excise Duty over the period when there was no }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 P}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 rovisional }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 ollection }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 O}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 rder. Further that }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 it }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 is within public interest that government should keep running within the year as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 P}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 arliament debates the financial laws. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid15998603\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 \par I entirely agree that the defendant must collect taxes for the Government to enable it implement its policies, and run the country. However, the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 onstitution put}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 in place modalities for proper and lawful taxation. \par \par The subject is not to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 be taxed unless the words of t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 e}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 taxin}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 g statute unambiguously imp}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 e the tax on him. See }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid1256375\charrsid13330183 Rusell Vs Scott}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 (Supra). Tax can only be collected on authority of an Act of Parliament. At the expiry of the Provisional Order the Minister did not make any extension of the Order, the defendant did not move the Minister to do the needful and when Parliament enacted }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 the would be }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 enabling}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 law it did so with ambiguities. The laxity of the defendant, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 xecutive o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 legislature cannot be vi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 si}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid351360\charrsid13330183 ted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 on the tax payers. I agree with Mr. Muwema\rquote s submission that serving the public interest should not be used to promote illegality or breach of the law. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 \par The law as referred to above, shows that refund of monies, unlawfully taxed or collected in excess of lawful tax is allowed. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1256375\charrsid13330183 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 \par In my considered judgment the plaintiff}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 \rquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 s claim must succeed. Judgment is accordingly entered i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 n}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 favour of the plaintiff and I make the following orders:- \par \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid5332246\charrsid13330183 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ltrpar\qj \fi-360\li720\ri0\sl360\slmult1 \widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls6\adjustright\rin0\lin720\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 The defendant shall within 30 days from the date of this judgment file in Court an account of all the monies collected from each of the diesel and petrol importers in excess of Ugshs450/= per litre o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 Diesel and Ugshs720 per litre of Petrol for the period between 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5332246\charrsid13330183 st}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 November 2007 and 27}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid5332246\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 June 2008 . }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850515\charrsid13330183 \par {\listtext\pard\plain\ltrpar \rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe2057\langnp2057\langfenp2057\insrsid5332246\charrsid13330183 \hich\af0\dbch\af0\loch\f0 2.\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 The defendant}{ \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 shall }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 in accordance with the excise laws refund to each of the Diesel and Petrol Importers the monies so collected in excess.

\par }\pard \ltrpar\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 \par Unless Court has reason to order otherwise cost}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 follow the event }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 S}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 ee. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid5332246\charrsid13330183 Section 27 of the Civil Procedure Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 . I have no reason to order otherwise. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13195415\charrsid13330183 So t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 he plaintiff is awarded cost of this suit.

\par \par \par \par }\pard \ltrpar\ql \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 \par }\pard \ltrpar\qc \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13330183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 Hon. Mr. Lameck N. Mukasa \par Judge \par Date: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13255574\charrsid13330183 19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid13255574\charrsid13330183 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13255574\charrsid13330183 July 2010}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5332246\charrsid13330183 \par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8 72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7 2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b 44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7 065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000 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