Attorney, and Mr. Bichachi Ojiambo, State Attorney represented the Respondent. C. FACTUAL BACKGROUND 5. At a time when in Uganda access to the treatment of HIV/AIDS was almost impossible to the poor and malaria was at its peak, the Government of Uganda (the “Government”) conceived the establishment of a pharmaceutical factory to manufacture drugs to treat illnesses in that country. Therefore, the Government and QCIL, a Private Limited Company incorporated in accordance with Ugandan Laws and Regulations, signed a Memorandum of Understanding (The “MoU”) on 14th December, 2005, under which the off-take purchase of Antiretroviral (“ARVs”) and anti-malaria drugs from QCIL by the Government was guaranteed until 2019. A guarantee to QCIL was also issued on the same date and both the MoU and the Guarantee provided that QCIL shall construct a pharmaceutical drugs and products factory which shall carry out the manufacture of ARVs and Anti malaria drugs. 6. The MoU provided that the Government shall purchase the drugs from the QCIL Plant in Uganda before the construction of the factory was completed and the drugs manufactured. Moreover, it was agreed that the prices of those drugs would be equal to or less than the prices provided in a joint UNICEF-UNAID-WHO-MSF Project. 7. Prior to the completion of the construction of the aforesaid factory in 2007, the Applicant alleged that he discovered that the Government, through the National Medical Stores had procured drugs from QCIL imported from India and which were at an unjustified 15% mark-up of international prices and that this act had caused a financial loss of Reference No. 5 of 2013 Page 3