Uganda Revenue Authority (URA) will go ahead and reassess Robert Kyagulanyi aka Bobi Wine’s car after he lost the bid to block the taxman from recalling his car.
Bobi Wine’s application was dismissed on Tuesday by the Deputy Head of High Court Civil Division Judge Emmanuel Baguma on grounds that he (Bobi Wine) failed to adduce evidence to show that the recalling of the vehicle for re-verification will cause him an irreparable injury which cannot be compensated by an award of damages.
Bobi Wine had through his lawyers of Wameli and Company Advocates petitioned the High Court seeking a temporary injunction restraining URA and its agents from taking his vehicle Land Cruiser V8 Registration number UBJ 667F for a re-verification exercise.
In his ruling delivered to parties via email, Justice Baguma noted that a temporary injunction can only be given when an applicant proves that he or she will suffer an irreparable injury that would not adequately be compensated by an award of damages.
According to Justice Baguma, Kyagulanyi’s main aim for seeking an injunction was that the vehicle which URA wanted to re-examine was his only means of transport and his security. But he was not satisfied with such submissions.
“It is, therefore, my considered view that the applicant has not adduced evidence to show that the recalling of the said motor vehicle for re-verification/re-examination will cause him an irreparable injury which cannot be compensated by an award of damages.
Baguma ruled that each party will bear its costs.
Background
Kyagulanyi who was challenging a decision by URA dated February 24th 2021 asked the court to issue a temporary injunction restraining URA from going ahead with recalling his vehicle.
URA’s decision to recall Kyagulanyi’s vehicle was contained in a letter issued by Commissioner for Customs Abel Kagumire which he wrote to Kyagulanyi requiring him to surrender his vehicle registration number UBJ-667F for examination by February 26 2021.
According to the tax body, by the time the car was cleared, it was never brought to their attention that it was armoured and therefore it passed through the system as an ordinary car having been under-valued at UGX 157 Million.
Court heard that although Kyagulanyi was okay with having his vehicle examined at his home, the laws require URA to re-assess and re-evaluate already cleared goods at the URA warehouses.

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