Yesterday, the commercial court in a landmark conclusion, restored a dissolved company and extended its dissolution to allow the Uganda Revenue Authority, to pursue its directors personally due to tax evasion, where the tax man is seeking to recover an estimated 20 billion shillings, amidst arguments that a dissolved company is dead, and can’t be restored. In his ruling, Hon Justice Stephen Mubiru noted that and i quote “ I reject Counsel for the respondent's argument that a company deemed dissolved cannot be revived” In the case, the applicant according to court documents was the Uganda Revenue Authority versus 6 other companies Crane Autos Limited, Kampala properties ltd, Punjani motors ltd, East African Motors Ltd, Autotune and engineering ltd, and the official receiver. We spoke to an independent tax lawyer, Patrick Kato who explained the court’s decision, for us to understand it properly.