The Anti-Corruption Court in Nakasero, Kampala, has dismissed a forgery case against a city businessman, William Aijuka. The case centered on allegations of tax evasion and the creation of fraudulent documents, and Justice Margaret Tibulya upheld the earlier decision of the Anti-Corruption Chief Magistrate’s Court, which acquitted Aijuka of the charges.
The prosecution had accused Aijuka of forging a letter, purportedly authored by the Commissioner of Customs at the Uganda Revenue Authority (URA), addressed to Samona Limited. The letter in question conveyed a notice to Samona Limited, claiming that the company had failed to file returns or notifications, and warning of potential actions should the company fail to comply. It was alleged that Aijuka took the forged letter to Juliet Nalongo Mukasa, bearing a URA “received stamp.” Aijuka purportedly explained to Mukasa that a URA official had initially requested UGX 10 million for assistance in the matter, but he had successfully negotiated the amount down to UGX 7 million.
Justice Tibulya, in her ruling, determined that the charges against Aijuka were not proven to the required legal standard. She emphasized that there was insufficient evidence to support the allegations of forgery, specifically regarding the false authorship of the letter. Consequently, the court dismissed the appeal by the Uganda Revenue Authority (URA) and upheld the judgment and orders of the lower court.
In her statement, Justice Tibulya asserted, “The court finds that there is no evidence to support the charges insofar as the falsehood of the impugned letter’s authorship is concerned. This finding renders it unnecessary to address the other challenges raised by counsel for the Respondent. The judgment and orders of the lower court are upheld. There is no merit in this appeal. It stands dismissed.”
The dismissal of the case marks a significant legal victory for William Aijuka, who had been facing charges related to forgery in an alleged tax evasion scheme. It underscores the importance of robust legal processes and the necessity for evidence that meets the required legal standards in criminal cases.