The recent ruling of the Tax Appeals Tribunal
("TAT") in the case of Century
Bottling Company v Uganda Revenue Authority
("URA"), has brought the discretion
of the Commissioner General of the URA sharply in focus.
It is absolutely necessary and indeed important that in the
exercise of their functions, public authorities exercise
discretion. It is equally important that such discretion is
properly exercised taking into account only the relevant
considerations and for the proper reasons. The citizen has recourse
to court to check the excesses of executive discretion. A public
official is therefore not like the cultural leader 'kamala
byona' (he who finishes all matters). The former's
discretion is very much controlled by law and by the courts.
