Case Law[2025] UGSC 41Uganda
Sentongo Patrick v Uganda (Criminal Appeal No. 69 of 2021) [2025] UGSC 41 (15 September 2025)
Supreme Court of Uganda
Judgment
THE REPUBLIC OF UGANDA
IN THE SUPRTME COURT OF UGANDA AT KAMPALA
CRIMINAL APPEAL NO. 69 OF 2O2I
(CORAM: TIBATEMWA-EKIRIKUBINZA; CHIBITA; MUSOTA;
MADRAMA; BAMUGEMEREIRT, JJ. S.C)
BETWEEN
SENTONGO PATRICK : : : : : : : : : : : : : : : : :: : : : : : : : : : : : : : : : : : : : : APPELLANT
UGANDA : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : : RTSPONDENT
(Appeal
from
the decision of the Court of Appeal of Uganda at Kampala in
Ciminal Appeal No.37 of 2017, decided bg Kakuru, Kibeedi, and Mulyagonja,
JJA dated 15h October 2O21).
JUDGMENT OI. THE COURT
Introduction
This is a second appeal. Sentongo Patrick herein referred to as the
Appellant, appeals against the decision of the Court of Appeal
wherein the learned Justices of Appeal dismissed his appea-l and
confirmed the convictions of ernbezzlernent ald electronic fraud and
the sentences of 2 years' imprisonment on counts 1 and 2, and 10
years' imprisonment on count 3 imposed by the High Court in
Criminal Session Case No. 0029 of 201O.
Page 1of 28
VERSUS
Background.
The facts of this appeal, as were accepted by the tria-l court and the
Court of Appeal, are that the appellant, and others not pa-rty to this
appeal were employees of MTN Uganda Ltd, a telecommunications
company that provides communication and electronic money
transfer services in Uganda. The prosecution case was that between
the months of May and December 20 I 1, the appellant conspired
with other persons to steal money from the MTN mobile money
computer system called FUNDAMO. They did so by creating
fictitious journals and exiting the money through the MTN Public
Access Shop which was operated by one Joan Nabugwawo. It was
also the prosecution's case that the Appellant created pseudo
narnes on the system who transacted as "ghosts" and drained
money from the Adjustment Account for Discrepancy through the
Dispute Account to 17 subscribers and accomplices such as Joan
Nabugwawo and the appellalt's wife, Saudah Nakimbugwe, one of
the proprietors of a company called Always Ltd, al agent of MTN.
The appellant resigned from MTN before he was discovered. An
audit was carried out by MTN and it was discovered that the
appellant colluded with others and stole money from the company
to the tune of UGX 10,200,000,000/=. The appellant was charged
and convicted on 4 counts of embezzlement contra-ry to Section 19
(b) (i) of the Anti-Corruption Act, electronic fraud contra-ry to section
19 of the Computer Misuse Act and conspiracy to defraud contrary
to section 309 of the Penal Code Act and imposed a total sentence
PaBe 2 of 28
of 10 years' imprisonment and a compensation order of UGX
5,OOO,OO0,OO0/= to MTN Uganda Ltd.
On appeal to the Court of Appeal, the appellant contested both the
conviction and sentence on the following grounds;
1. The learned trial Judge erred in law and fact when he
convicted the appellant of the offence of embezzlement
contrary to section 19 (b) (i) of the Anti-Corn:ption Act in
Counts l,2,3 and 4, electronic fraud contrary to section 19 of
the Computer Misuse Act 2011 (count 5), conspiracy to
defraud contraql to section 309 of the Pena-l Code Act (count 8)
without proof of the ingredients, hence occasioning a
miscarriage of justice.
2. The learned trial Judge erred in law and fact when he
convicted the appellant on the assumption that the username
sentopl2l which made the fraudulent postings was created
by/belonged to the appellant whereas not.
3. The learned trial Judge erred in law and fact when he
convicted the appellant basing on the prosecution's weak
evidence in isolation of the defence case hence occasioning a
miscarriage of justice.
4. The learned trial Judge erred in law and fact while evaluating
the evidence of electronic records and data by disregarding the
provisions of the Electronic Transactions Act thus arriving at a
wrong conclusion.
Page 3 of 28
5. The learned trial Judge erred in law and fact when he relied on
extraneous facts not canvassed in evidence and on
speculations hence arrived at a wrong conclusion to convict
the appellant thus occasioning a miscarriage of justice.
6. The learned trial Judge erred in law when he gave the
appellant a manifestly harsh and excessive sentence in counts
3, 4 and 5 given the circumstances of the case and the
sentences he imposed on other similar counts.
7. The learned trial Judge erred in law and fact when he ordered
the appellant to pay compensation of 5 billion shillings which
amount was not proved as a loss and was manifestly
exorbitant and excessive.
The Court of Appeal allowed the appeal in part and set aside the
conviction and sentence imposed for the offence of conspiracy to
defraud contrary to section 3O9 of the Penal Code Act. The
convictions and sentences for the offence s of embezzlement and
electronic fraud were upheld. The Appellant was dissatisfied with
the decision of the Court of Appeal and filed an appeal to this court
on the following grounds:
1. The learned Justices of Appeal erred in Law when they upheld
the trial Judges decision to convict the appellant from a tria-l
founded on an illegality of Torture which occasioned a
miscarriage of justice.
2. The learned Justices of Appeal erred in Law when they went
ahead and still convicted the appellant on assumption that
PaSe 4 of 28
usernarne sentopl2l was the correct user narne for the
appellant whereas not.
3. The learned Justices of Appeal erred in Law and fact by failing
to adequately re-eva-luate the evidence of Electronic Records
and Data, disregarding the provisions of the Electronic
Transactions Act and Computer Misuse Act.
4. The learned Justices of Appeal erred in Law when they
confirmed the overly severe custodial sentence of 1O years on
counts of 3, 4 and 5 respectively awarded against the
appellant given the circumstances of the case.
Representation.
The Appellant was self-represented while the Respondent was
represented by Ms. Agaba Abigail and Ms. Gloria Nzikuru both
Chief State Attorneys. Both parties had earlier filed their
submissions, which they adopted as their legal arguments.
Appellant's Submissions
Ground one
The appellant relied on Article 24 of lhe Constitution which makes
it illegal for any person to be subjected to any form of torture, cruel,
inhuman or degrading treatment. The appellant argued that the
evidence on record proved that he was tortured and when the trial
Judge carried out a trial within a trial, it was found that he was
physically tortured while in custody. He submitted that the right to
a fair hearing under Article 44 (Cl of the Constitution is a non
Page 5 of 28
derogable right and his trial ought to have been declared a nullity
after finding that he was tortured while in custody.
The Appellant relied on the decision in Makula International Ltd
Vs His Eminence Cardinal Nsubuga and another Civil Appeal No.
4 of 1981 for the proposition that once an illegality is brought to
the attention of court, it cannot be ignored. The Appellant prayed
that his trial be declared illegal, null and void.
Ground two
The Appellant submitted that the entire case was based on the
Grant Thornton Report on Investigation- MM Operations Exhibit P
17 and the report found that the Appellant was directly involved in
the commission of the offences and yet the user ID found to have
been involved was Sentop12l. The Appellant, in his denial stated
that his user ID was Senpat23 1 and not Sentopl2l, which was
used to syphon money out of the MTN Mobile Money Accounts. The
appellant argued that there was no evidence produced by the
prosecution to show that the alleged password Sentop121 belonged
to the Appellant. This was confirmed by the learned Justices of
Appeal when they held that there was no direct evidence on record
relating to the creation of Sentop 12 1 .
The appellant submitted that the Justices of Appeal found that the
trial Judge erred when he referred to the usernarne Sentopl2l
instead of Sentonpl2l but found that the error originated from the
report of the Forensic Investigations M.S Grant Thornton and that
the trial Judge lifted the error from the report and referred to the
Page 6 of 28
sarne usernarnes. It is the Appellant's contention that there was no
witness that testified to the effect that the report had such an error
as was held by the appellate court. The appellant submitted that
the username Sentonpl2l alleged to belong to him by the Justices
of Appeal was also not his usernarne and there was no evidence
that he ever used it in any transaction on the MM system. There
was thus no evidence to prove the offences against the appellant
without proof that he used or created the alleged user narnes.
The appellant relied on Section 29 (5) (b) and (c) of the Computer
Misuse Act and submitted with regard to admissibility of electronic
evidence, that the person giving testimony in court should not have
been party to the proceedings and should not have recorded or
stored the recording. In this case, the appellant argues that the
evidence relied on by the trial court was that of MTN employees who
were partisan to the proceedings. Further, that the data used in
making the Grant Thornton report that was submitted in court was
not the true version of the data on the Mobile Money Computer
System, but had been altered to suit the prosecution case.
Ground 4
The Appellant submitted that the 1O-year sentence in respect to
counts 3, 4 and 5 was excessive and that the trial Judge did not
follow the principles of consistency when sentencing the Appellant
along with the other accused persons in relation to the sarne case
and same facts. The appellant argued that the sentences passed
Page 7 of 28
Ground 3
against him and his co-accused persons were discriminatory in
nature yet they were a-11 convicted from the same series of events.
Respondent's submissions
Ground one
Counsel for the Respondent submitted that the appellant is raising
the issue of torture for the first time on a second appeal to this
court and that the Court of Appeal cannot be faulted for having
failed to make a decision on a matter that was not placed before the
court. Counsel relied on the decision in Osherura Owen and
Tumwesigye Frank vs Uganda SCCA No. 5O of 2015 for the
proposition that it would be erroneous to fault the learned Justices
of Appeal as having erred when the complaint was not raised before
them for consideration.
Counsel submitted further that Rule 98 (a) of the Judicature
(Supreme Court Rules) Directions 1996 makes it a requirement
for an appellant to have sought leave of court before raising a
ground that was not considered by the Justices of Appeal. Counsel
submitted that the Human Rights (Enforcement) Act, 2O19 which
the appellant relied on would not apply retrospectively for acts
a,lleged to have been occasioned in 2Ol2 and even then, the
procedure for applying for redress is in Sections 3 and 4 of the Act.
Counsel submitted that the record does not reflect any application,
complaint or petition made by the appellant in respect to the alleged
physical torture by the police.
Page 8 of 28
Ground trro
Counsel submitted that the learned Justices of Appeal considered
the evidence on record and came up with their findings that the
appellant created the user name Sentonpl2l which was used to
defraud his employer. The court considered the evidence of PW3
and PW4, hired by MTN (U) Ltd to ca-rry out an investigation into
the alleged fraud and found that the appellant had originated the
fictitious transactions and authorised the hctitious transactions of
the associates. The appellant was the linance administrator and the
only one with a token used to create users on the system and this
evidence remained unchallenged.
Page 9 of 28
Counsel argued that the evidence of PW3 was that the system used
by MTN (U) kept records of whoever logged in, time, date and the
computer used to log in together with the source ald destination of
the funds. PW3 was able to present a user login trail PEx72 which
showed a series of logins with the user narne sentonpl2l which
was used to login successfully at the appellant's known IP address
10.156.1.128 and other IP addresses. That the machine where the
user narne sentonp 121 first carne onto the system was
10.156.1.L28, the appellant's workstation. In addition, that the
username started logging in on the 2ll2l2ol1 and was terminated
on the 23
ll2 l2ol1,
the same date the appellant tendered in his
resignation. The learned Justices of Appeal considered the various
pieces of evidence and came to the proper conclusion that the
appellant created the username sentonp121.
Ground three
The Respondent's counsel submitted that the appellant restricted
his argument with regard to this ground on Section 29 (5) (c) of the
Computer Misuse Act, 2011 and did not consider the options under
sub-sections (a) and (b) of the sarne provision. Counsel submitted
that sub-sections (a) and (b) cater for admissibility of an electronic
record where the record was recorded or stored by the adverse party.
The best evidence rule was satisfied upon proof of the authenticity
of the electronic records system by which the data was recorded.
Counsel argued that the learned Justices of Appeal extensively
considered the evidence on record and the provisions of the
Computer Misuse Act with regard to authenticity and admissibility
of the system generated reports from the mobile money platform
and the testimonies of the witnesses that vouched for integrity of
the MTN system to produce authentic data. In addition, counsel
submitted that the learned Justices of Appeal considered the
evidence of PW2 who gave a detailed background of the mobile
money system at MTN, registration of agents, activation on the
mobile money platform, identifier number, subscriber number,
transaction limits and the role of the appellant in the fraud and how
it was discovered.
Page 10 of 28
Counsel submitted that the evidence of PW3 was referred to as
instructive about the manner in which the evidence was extracted
from the system to be provided to the auditors and used in their
report marked PEx18.
Ground four
Counsel submitted that the learned Justices of appeal addressed
their minds to the law concerning the maximum sentences for the
offences with which the appellant was convicted.
Submissions in rejoinder
The appellant submitted with regard to ground one, that whereas
an appellate court will not consider an €rrgument raised for the lirst
time on appeal, this rule has an exception where it is an illegality.
The appellant relied on the decision in Dr. Kiiza Besigye and
others Vs Attorney General Constitutional Petition No. 7 of
2OOZ rn which the Constitutional Court held that court cannot
sanction any continued prosecution of the petitioners where during
the proceedings their human rights had been violated.
The appellant referred to the evidence of PWS and submitted that as
the Senior Manager Treasury, PW5 told court that there were 18
Finance Administrators on the system and that people in the
records section could also be given access codes. The appellant
argued that he was not the only one with access codes. That PW3
testified that the user name Sentonp12l first came onto the system
on 10. 156.1.128 IP address. However, PW3's testimony was that the
same IP address was tagged to another user named Brian Okurut.
Consideration ofthe appeal by the Court.
Page 11 of 28
This is a second appeal and this court is mindful of its duty as a
second Appellate Court, to decide whether the first Appellate Court
failed in its duty to re-eva-luate the evidence presented before the
trial Court to reach its own conclusion. Consequently, this Court
can only interfere with the conclusions of the Court of Appeal if it
appears that in consideration of the appeal as the first appellate
court, the Court of Appeal lailed to re-evaluate the evidence as a
whole. See Rwabugande Moses versus Uganda, Supreme Court
Criminal Appeal No.25 of 2OL4.
The duty of a second appellate Court is intertwined w'ith the duty of
a hrst appellate Court although the two are different. The Supreme
Court has distinguished clearly the duties cast on each Court in the
case of Kifamunte Henry v. Uganda Criminal Appeal No. 1O of
1997 thus:
"We agree that on a
first
appea|
from
a conuiction bg a Judge the
appellant is entitled to haue the appellate Court's own consideration
and uiews of the euidence as a whole and its oun decision thereon.
The
first
appellate court has a dutg to reuiew the euidence of the case
and to reconsider the mateials before the tial judge. The appellate
Court must then make up its own mind not disregarding the
judgment appealed
from
but carefully ueighing and consideing it.
When the question arises as to which witness should be belieued
rather than another and that question turns on manner and
demeanour the appellate Court must be guided bg the impressions
made on the judge taho sana the witnesses. Horueuer, there may be
PaBe 12 of 28
Furthermore, even where a trial Court has erred, the appellate
Court will interfere where the error has occasioned a miscarriage of
justice: It does not seem to us that except in the clearest of cases,
we are required to re-evaluate the evidence like is a first appellate
Court save in Constitutiona-l cases. On second appeal, it is
sufficient to decide whether the first appellate Court on
approaching its task, applied or failed to apply such principles.
Therefore, the duty of a second appellate Court is to examine
whether the principles which a first appellate Court should have
applied were properly applied and if it did not, for it to proceed and
apply the said principles.
The appellants' contention is that the learned Justices of Appeal
upheld the trial Judges' decision to convict the appellant from a
trial founded on the illegality of torture. The appellant referred to
the ruling of the learned trial Judge after holding a trial within a
trial to determine admissibility of the charge and caution statement
made by the appellant. During the trial, the appellant raised an
objection to admissibility of the charge and caution statement
Page 13 of 28
other circumstances quite apart
from the
manner and demeanour,
uhich mag show whether a statement is credible or not ulhich mag
warrant a court in dilfering
from
the Judge euen on a question of
fact
turning on credibilitg of uitness tuhich the appellate Court has not
seen. See Pandga a. R
[1957]
EA 336, Okeno a. Republic
[1972]
EA 32 and Charles Bitwire a. Ugand.a Supremc Court Crimlnat
Appeal No. 23 oJ 19aS at page 5.
Page 14 of 28
necessitating holding of a trial within a trial. In the ruling, the
learned trial Judge held as follows:
"The
keeping of A1 from Friday 15th Febnrary to Monday
18th February 2OL3. without granting him access to his
relatives and legal counsel offended the provisions of
Article 23 (51 paragraph (a) (b) and (c) of the Constitution.
Confessions which amount to the admission of a crime by
an accused person should be recorded following police
inquiries after arrest before charges have been read to the
accused in a court of law. Once an accused person appears
in court and denies the charges before a court competent
to try the offence the accused has been charged with, the
only way the position can change to admission, is through
the change ofPlea to that ofguilty.
A confession obtained during the trial ofa case should not
be entertained by the court because the accused having
had his or her day in court has full opportunity to either
admit or deny the charges.
It is my finding that a confession obtained from A1 six
months after he had denied the charges in court and only
after he had been re-arrested and detained was not
voluntary, was illegal, and fell far below the standard
expected of a police investigation.
The accused was harassed into submission and any
purported confession resulting from those circumstances
is not permissible and cannot be admitted in evidence..."
From our reading of the above extract, it is clear that the learned
trial Judge disallowed the admission of the Appellants' confession
into evidence on grounds of the confession having been obtained
involuntarily. The trial Judge considered the circumstances
surrounding the taking of the alleged confession especially after the
appellant had pleaded not guilty to the offences, and disa-llowed the
admission of the confession.
The appellant, after having been convicted and sentenced by the
trial court filed an appeal to the Court of Appeal but did not raise
the ground of him having been tortured prior to his trial. The
appellant seeks to fault the learned Justices of Appeal for failing to
adjudicate on a matter that was never raised before their Lordships.
Section 4 of the Judicature Act Cap 13 provides that an appeal
shall lie to the Supreme Court
from
such decisions of the Court of
Appeal as are prescribed bg the Constitution, this Act or any other
law. We agree with the Respondent's counsel that the law, under
this provision, envisages that the Justices of Appeal should have
made a decision on a mater before it is entertained by this Court.
This court in the case of Osherura Owen and Tumwesigye Frank
Vs Uganda (S.C.C.A No. 50 of 2O15) 2018 UGSC 24 (14 June
2018) held as follows:
Page 15 of 28
"This court has preuiouslg
found that
it is erroneous to
fault
the
learned Justices of Appeal as hauing erred uhen the complaint
was not raised before them
fo,
consideration. See
Twinomugisha Alex Allss Twine, Pattlck Kwezl
qnd
John
Srlngu Kcll.trannu a Uganda, Crinino.l Appeal No. 35 of
2002.
In the recent decision of Bogere Asilmwe Jtloses and
Sengonga Sund.ag v Ugandd Supretne Court, Crim:inql
Appeal No. 39 of 2O76, this court dismlssed a ground of
appeal not raised before the Court of Appeal. It held that the
Court of Appeal justices neuer had opportunity to handle the
issue of conuiction, which the appellants were then raising,
uthen theg heard the appeal. The Court of Appeal could not
therefore be
faulted
on a matter which was neuer raised before
them.
We associate with the aboue decision and consider it an error
for
counsel to haue leuelled citicism on the Justices of the Court
of Appeal on a matter which tDas not auailed to them to
entertain."
In the instant case, the appellant admitted that this ground was
never placed before the Justices of Appeal for their consideration,
but sought to invoke the illegality principle to have this court
address the issue of torture. No leave was sought by the appellant
under Rule 98 (a) of the Supreme Court Rules to adduce this
PaBe 16 of 28
ground of appeal. We have no basis to consider this ground as it
was never canvassed before the Court ofAppeal.
That notwithstanding, the Constitutional Court (Petitions and
Reference) Rules, 2OO5 makes provision for a procedure to be
taken by any person whose rights have been infringed, to seek
redress before the Constitutional Court. The Appellant can also
seek redress under the Human Rights Enforcement Act and Article
50 of the Constitution. To date, the Appellant has not sought any
remedy from the Constitutional Court regarding his torture while in
custody. This court, therefore, cannot grant the prayers sought by
the Appellant in ground one of the appeal.
Ground two
The appellant faults the learned Justices of Appeal for having
upheld the conviction on the assumption that the usernarne
Sentonpl2l was the correct usernarne belonging to the Appellant
whereas not. The appellant argued that the learned Justices of
Appeal mistook Sentonp to be the same as Sentonpl2l, yet
Sentonpl2l was never referred to anylvhere by the prosecution.
The learned Justices of Appea,l faulted the learned trial Judge for
referring to the usernarne Sentop12l instead of Sentonpl2l and
added that the error originated from the report of the forensic
investigator, M/s Grant Thornton marked PEl7. The question to be
addressed by this court is, on what basis did the Justices of Appeal
find that there was an error in PW4's report and that the correct
user naJne was the one referred to in PW3's testimony.
Page L7 of 28
The Justices of Appeal, at page 58 of the Record of Appeal, held as
follows;
"It
will be recalled that PW3, the MTN Computer Analyst,
testified that the machlne 10.156.L.L2a where the
uaername sentonpl2l flrst came onto the system was the
appellant's workstatlon. The uaername sentonp12l started
logging in on 2d December 2OLL at the appellant's
workstation and terminated on 23'd December 2OLL,
around the time that the appellaut resigned from MTN.
According to the report of the auditors, PEX17, the
appellant's resignation from MTN took effect on 23'd
December zOLl. There ls therefore no doubt that the
appellant disabled sentonpl2l in preparation for hls
departure from MTN.
We therefore find that the trial judge erred when he
referred to the uaername sentop121 instead of
sentonp121. But the error originated from the report of
the forensic investigators, M/s Graat Thorntoa, PEX17.
The trial judge lifted the error from the report and
referred to the useraamea responsible for the fraud, as
sentop121, brianokuruol and ayolo4, all created by the
appellant.
Page 18 of 28
We accept the submlsslon of the appellant's counsel that
the appellant did not create the contested username
seutop12l; neither dtd he use lt. However, we find that
there is ample evidence to prove that the appellant
created and also used the username sentonpl2l to log in
into the MTN Mobtle Money Computer 122 times, as
shown in the table above. He did this at his workstation,
identified as 1O.156.L.L28 and other workstations in the
Mobile Money Department at the MTN Offices."
We have carefully read and anaJyzed the above quoted findings of
the Appellate Court. Court observed that the usernalne sentop121
was referred to by the learned trial Judge in error and the Court of
Appeal went ahead to rectify the error in the Grant Thornton Report,
P817, which referred to the usernarne sentopl2l as the one used
to syphon the said monies off the MTN Mobile Money Accounts. We
note, as was a-lso noted by the Justices of Appeal, that the
usernarne sentopl2l was the mastermind of the fraud and it was
crucial to establish whether the appellant was behind the creation
of this usernarne.
We have carefully perused the Grant Thornton Report marked PEl7,
in particular Appendix B, which had the list of trust violators and
amongst them was the appellant. The report indicated his
usernarne to be 'sentopl2l'.
However, the description of the persons that participated in the
fraud was largely two names including that of the appellant,
Sentongo Patrick, the Finance Administrator. The Court of Appeal
re-evaluated the evidence on record and found that there was
overwhelming evidence that the appellant was linked to the fraud
Page 19 of 28
committed in MTN and participated in the syphoning of the money
from MTN Mobile Money system. The court held as follows:
"The statements
for htblic
Access
for
the 2Vt' June 2011 and
7At' June 2O11 which were Annentre 7 to Appendix A,
PEX77, showed the receipt of these deposits on the Public
Access Account-
The appellant denied that he transfened this moneg to the
Public Access Account. He said he did not euen know through
which account this moneg tuas exited. Hotueuer, A2 stated in
her testimong that she receiued UGX 27,73O,OOO on 7/ 6/ 2O11
from
the appellant. That immediatelg afi.er the moneg hit her
accoun| UGX 4,5OO,OOO was taken away bg the appellant.
And immediatelg afier that another UGX 8,OOO,OOO uas taken
auag bg the appellant.
These transactions Luhere the appellant took some of the money
back are shoun in PEX26, the statement
for
Public Access shop
as reuersals bg the appellant. A2 retained the UGX
77,OOO,OOO. She
further
stated that she did not raise an alarm
about the balance of UGX 77,OOO,OOO but she admitted that
she traded uith it normallg.A2 also admitted that she traded
with the UGX 39,899,085 uhich was deposited on the Public
Access Shop account bg the appellant.
PaBe 20 of 28
PW4 testified, on the basis of the
findings
in PEX77 that the
moneA that was sent to A2 bg the appellant wqs shown as
purchase of uirtual moneA bg subscibers bg use of physical
cqsh. Howeuer, the uirtual moneA had been created using
fictitious
journal entries by the appellanL
PW3 and PW4 testified that the FUNDAMO sgstem had
features
that enabled tlrc recording of all transactions carried out on it
automaticallg.PW3 testified that the sgstem was proued to be
working well, and was capable of generating necessary trading
reports. He and PWS ertracted the reports
from
the sgstem in
the inuestigation carried out bg Grant Thornton.
We
find
that the mouement of moneg
from
the Sales Tax
Account bg the appellant uas unauthorized. It utas also moued
for
the wrong reasons
qnd
to the urong account. By so mouing
it, the asportation of the moneA on the system was complete.
The thefi. of UGX 67,000,000 uas proued bg the prosecution
against the appellant begond reasonable doubt. The tial judSe
therefore cannot be
faulted for
conuicting him of embezzlement
in Count 2.
The cantention in Ground 3 that the trial judSe conuicted the
appellant on the basis of the weak euidence of the prosecution
while ignoing the euidence of the appellant also
falls
bg the
wagside. The trial judSe considered the strong and
uncontrouerted testimong of PWS which clearlg countered the
Page 21 of 28
defence that the moneA u)as remoued
from
the sgstem to pay
sales tax. Ground 3 of the appeal therefore also
fails."
The perusal of the entire record of appeal indeed revea-ls that the
there is sufficient evidence that points to the participation of the
appellant in the offence. Whereas the report indicated the
appellant's usernarne as sentopl2l in the description appendix,
there was evidence that the appellant created and a-lso used the
usernarne sentonpl2l to log in into the MTN Mobile Money
Computer 122 times, as rightly found by the Justices of Appeal, at
his workstation, identified as 10. 156. 1. 128.
It is a well-established principle that a second appellate court does
not ordinarily re-evaluate evidence unless it is demonstrated that
the first appellate court failed in its duty to properly re-evaluate the
evidence on record or where its findings are perverse or
unsupported by the evidence on record, the second appellate court
is justified in stepping in to prevent a miscarriage of justice. In the
instant case, the learned Justices of Appeal properly discharged the
duty and found that there was sufficient evidence to prove that the
appellant participated in the syphoning of the money off the MTN
Mobile Money account.
Ground three
Ground three faults the decision of the learned trial Judge for
having admitted evidence of Electronic Records and Data,
disregarding the provisions of the Electronic Transactions Act and
Computer Misuse Act.
PaBe 22 of 28
The burden of proving authenticity of an electronic record is
discharged when the prosecution produces evidence on how the
electronic records were recorded or stored. The electronic records in
this case were generated by PW2 but were first admitted for
identification pending production of evidence regarding integrity of
the computer system at MTN to record, store and generate reports.
Section 29 (5) (b) and (c) of the Computer Misuse Act makes
provision for options where the authenticity of a data message or
electronic record can be presumed by court. It provides as follows;
29. Admlssibilitg and. euldential ueight of a data
fitessdge or
qn
electronic record
@
fhe authenticitg of the electronic records sgstem in which an
electronic record is recorded or stored shall, in the absence of
euidence to the contrary, be presumed uhere-
(a) there is euidence that supports a
finding
that at all mateiql
times the computer system or other similar deuice was operating
properlg or, if it u)as not, the
fact
of its not operating properlg
did not affect the integity ofthe electronic record and there are
no other reasonable grounds on which to doubt the authenticitg
of the electronic records sgstem;
(b) it is established that the electronic record was recorded or
stored bg a partg to the proceedings uho is aduerse in interest
to the partg seeking to introduce it; or
Page 23 of 28
(c) it is established that the electronic record was recorded or
storedinthe usual and ordinary course ofbusiness bg a person
uho is not a partg to the proceedings qnd who
did not record or
store it under the control of the party seeking to introduce the
record.
The above provision of the Act allows Court to presume authenticity
of an electronic record where there is evidence that supports a
finding that at all material times, the computer system or other
similar device was operating properly or, if it was not, the fact of its
not operating properly did not affect the integrity of the electronic
record. The evidence relied on by the learned Justices of Appeal was
that of PW2, the Finance Manager Easy Money Ltd and PW3, a
systems analyst with MTN Uganda at the time. Their Lordships held
as follows;
"The euidence of PW2, Barbara Naluktaago, Finqnce Manager.
Easg Moneg Limited set the pace. She explained that she
carried out the
first
audit requested bg A6 who was her
superuisor and uanted to knou uhether the moneg on the
sgstem was safe. This was in uiew of the sudden resignation of
the appellant.
PW2's testimony was a detailed exposition of the history of
mobile moneA at MTN, the
first
companA to start that business
enterprise in Uganda; the registration of agents and how theg
were actiuated on the mobile moneA platfonn and giuen a
number to identifg them; the opening of subscriber accounts;
Page 24 of 28
limits of moneA on the sAstem
for
subscribers and agents; and
the trading model resticted to subscribers accessing
funds
through agents, not directlg
from
mobile moneA accounts in the
bank or
from
the sgstem.
She also explained the role of agents and the uqrious staff of
MTN in the Mobile Money Department, including the major role
plaged by the appellant as the Finance Administrator with
super user rights, as opposed to other Finance Administrators
and Administrators.
PW2 also explained the different accounts that utere used in the
business and the relationship betueen them, the rules of
operating them and the ights and obligations of the agents and
the subscibers. She
foansed
on explaining the roles of the
accounts in issue such as the Adjustment
for
Discrepancies
Account as a non-trading account and the dispute ond mobile
moneA accounts as a trading account. She
further
explained
terms such as "Jloat" and its "liquidation," the main subjects of
the
fraud
in this case.
PW2 also explained hotu the mobile moneA sgstem uas linked
to Bank Accounts, and the system of reconciling the internal
and erternal accounts. She testified about the background to
the mobile moneg
fraud
and how it was discouered.
PW3's testimong uas most instructiue about tlrc manner in
uthich euidence raas ertracted
from
the sgstem in order to
prouide information
for
the auditors, M/ s Grant Thornton, who
Page 25 of 28
doubled as
forensic
inuestigators. It is this euidence thqt was
the basis
for
the charges in the indictment and the report used
in euidence, PEX77; although the appellant's counsel onlg
found fault
utith PEX74 which uas just a list of users of
FUNDAMO. PEX74 simplg specified the names of staff, roles in
the Mobile Moneg Department and their userrLames on the
computer sAstem."
This evidence indicated that the procedure taken in admission of
PExT and PEx9 through the MTN systems analyst, PW3, was
reliable and in conformity to Sections 7, 8 and 29
l5l
(b) and (c) of
the Computer Misuse Act. The learned Justices of Appeal were
a-live to these principles and we find no reason to interfere with their
frnding on admissibility of the data. Ground three accordingly fails.
Ground 4
The Appellant submitted that the learned Justices of Appeal erred
in fact and law when they conhrmed the overly severe custodial
sentence of 1O years on counts 3, 4 and 5 respectively.
This ground, faults the decision of the learned Justices of Appeal
confirming the 1O-year sentence imposed on the appellant as being
harsh and excessive. We note that the sentence being harsh and
excessive are matters that raise the severity of the 1O-year sentence.
Section 5 (2) and (3f of the Judicature Act does not allow an
Appellant to appeal to this Court on severity of sentence. It provides
as follows;
Page 26 of 28
"5. Appeals to the Supreme Court in ciminal matters.
(3) In the case of an appeal against a sentence and an order
other than one
fixed
bg latu, the acansed person mag appeal to
the Supreme Court against the sentence or order, on a matter of
laut, not including the seueritg of the sentence."
The Appellant, is precluded from appealing
sentence to this Court. As a result, this
consequently, the appeal is dismissed.
agalnst
ground
severity of
fails and
Final orders
The appellant should continue to serve the lO-year sentence upheld
by the Court of Appeal from the date of conviction.
We so order.
Dated at Kampala this 2025
Page 27 of 28
(2) Subsection (1) shall applg with necessary modifi.cations to an
appeal to the Supreme Court
from a
conuiction a.nd sentence or
acquittal in the cq.se of an oJfence not punishable bg a sentence
of death, in respect of conuictions and acqtittals bg the High
Court and the Court ofAppeal; except that in ang such case, an
appeal shall lie on a matter of law onlg.
l**"r Seg.kr++/*e<
!-vta -..f-*-rr-,.".*--
Prof. Lillian Tibatemwa-Ekirikubinza
JUSTICE OF THE SUPREME COURT
F
ike ibita
JUSTICE OF THE SUPREME COURT
l,L4
Stephen Musota
JUSTICE OF THE SUPRTME COURT
(a
Christopher Madrama
JUSTICE OF THE SUPREME COURT
Catherine Bamugemereire
JUSTICE OF THE SUPREME COURT
Page 28 of 28
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