Rodney Muhumuza and Paul Amoru
15 October 2008
Kampala — The Supreme Court yesterday upheld a 2005 decision by the Constitutional Court to exempt magistrates and registrars from paying income tax. The unanimous decision guarantees that lower-level judicial officers continue benefiting from a tax exemption that judges have enjoyed since 1991.
In rejecting the Attorney General's petition to reverse the Constitutional Court's decision, Justice Bart Katureebe, who wrote the lead judgement, said it would be unconstitutional to reinstate the imposition of income tax given that the Attorney General had not applied for an injunction to stay the lower court's ruling.
Judicial officers of the rank of registrar or magistrate have been enjoying the privilege of tax exemption for the last two years. "It would be unconscionable and contrary to the spirit of the provisions of Article 128(7) of the Constitution to remove the tax exemption," Justice Katureebe said in the judgement.
According to Article 128(7) of the 1995 Constitution, the salary and benefits of a judicial officer "shall not be varied to his or her disadvantage."
The Constitutional Court made its decision in February 2005, but the office of the Attorney General, even though it filed an appeal in the Supreme Court, never applied for an injunction halting execution of the lower court's ruling.
Justice Katureebe said, "While he did not agree with the Constitutional Court's basis for its majority decision to exempt magistrates and registrars from paying income tax, it was now difficult to overturn a decision that was already being implemented."
Mr Muhirwa Araali, who is one of four judicial officers in whose favour the Supreme Court ruled, yesterday said the decision had left him confused. "It's a controversial judgement. As from today, we are going to continue enjoying our emoluments, but what about those (magistrates and registrars) who are coming after us?" Mr Araali asked.
Mr Elias Kisawuzi, the spokesman for the judiciary, said the decision was "a proper interpretation of the Constitution of Uganda. I applaud the Supreme Court".
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