[2010] UGHC 167

[2010] UGHC 167

The court found that the Uganda Revenue Authority is entitled to a vesting order for the listed properties because Section 19(1) of the URA Act vests in the Authority all property previously used by the departments of customs, income tax, and inland revenue, except as otherwise determined by the Minister. The Uganda...

Source-derived case information.

Citation
[2010] UGHC 167
Parties
Applicant: Uganda Revenue Authority; Respondent: Uganda Land Commission
Court
High Court of Uganda
Jurisdiction
Uganda
Case Number
HCT-04-CV-MC-0020-2009
Procedural Posture
Miscellaneous Application / Ruling
Outcome
application allowed with costs
Legal Topics
Vesting Orders, Government Land Trusts, Statutory Transfer of Property, Registration of Titles, Public Asset Management
Source Language
en
Land and Property Civil Procedure Vesting Orders Government Land Trusts Statutory Transfer of Property Registration of Titles Public Asset Management

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Summary, issues, holding and outcome

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Parties

Uganda Revenue Authority

Applicant

Uganda Land Commission

Respondent

Procedural Posture

Miscellaneous Application / Ruling

  1. 1 Whether the applicant is entitled to a vesting order for the listed properties under the Uganda Revenue Authority Act and Registration of Titles Act.
  2. 2 Whether the Uganda Land Commission is legally obligated to transfer the properties to the applicant.
  3. 3 Whether the respondent's failure to transfer or continued dealings with the properties is unlawful.

Ratio Decidendi

The court found that the Uganda Revenue Authority is entitled to a vesting order for the listed properties because Section 19(1) of the URA Act vests in the Authority all property previously used by the departments of customs, income tax, and inland revenue, except as otherwise determined by the Minister. The Uganda Land Commission's continued holding of the properties in trust for URA after the commencement of the Act is not justified, and the respondent's failure to transfer the properties is contrary to the statutory mandate. The applicant has been in possession and has demonstrated entitlement to the remedy. The court applied the principles governing vesting orders under the...

Court Disposition

application allowed with costs

Orders

  • A vesting order is granted to Uganda Revenue Authority in respect of the following properties: FRV 210 Folio 19 Plot 28 Airport Road Entebbe; FRV 208 Folio 19 Malaba Bridge-Bukedi; FRV 212 Folio 12 Merama Customs Post; FRV 213 Folio 20 Plot 2A Nadiope Road East Jinja; FRV 228 Folio 1 Goli Customs Post; FRV 208 Folio...
  • No vesting order is granted for LRV 759 Folio 23 Plot 7-11 Maluku Drive, as it was already adjudicated in Civil Suit 0042 of 2001.