Adraa Agriculture College v Uganda Revenue Authority
Tax Appeals Tribunal, Misc. Application No. 06 of 2025. July to December 2025. Coram: Mr. Siraj Ali; Ms. Christine Katwe; Mr. Willy Nangosyah.
Binding Nature of an ADR Settlement Agreement · Grounds for Grant of a Temporary Injunction
A college settled its tax dispute through ADR, did not pay, then asked the Tribunal to review the settlement.
The situation
A training college was assessed UGX 110,294,946 for 2020 because it had not supported its expenses. After its objection failed it went to ADR and signed a settlement to pay UGX 61,378,928. It did not pay; the Revenue Authority issued an agency notice; the college asked the Tribunal to review the liability and stop collection.
How it was resolved
The Tribunal refused the injunction. No statute gives it jurisdiction to review an ADR settlement, so there was no serious question to try, and collecting what the college had agreed to pay caused it no irreparable harm.
What a practitioner takes from it
An ADR settlement is final: sign only what you will pay (compare Cases 043 and 045).