The High Court in Kampala has rejected businessman Moses Kalungi’s bid to release his company’s machines, which the Uganda Revenue Authority (URA) impounded for unpaid taxes.
High Court Judge Douglas Singiza dismissed the application, stating that the case is a tax dispute and should be heard by the Tax Appeals Tribunal (TAT), not the High Court.
Kalungi Estate Limited had sought the unconditional release of its machines and accessories, along with compensation, costs, and a permanent injunction to prevent URA from interfering with its business.
However, Justice Singiza referred the case to the TAT, citing the shared jurisdiction of the High Court and the TAT in tax disputes.
The judge emphasized that only a constitutional amendment can limit the High Court’s original jurisdiction under Article 139.
Kalungi had claimed that the impounded equipment was legally tax-exempt and that URA’s procedure was irregular and violated various legal provisions.
The court dismissed the application with costs, ruling that the TAT should hear the case.
