Petitioners argued that the tax contravenes the human rights of Ugandans as enshrined in "the specified provisions of the 1995 Constitution of the Republic of Uganda". 
Walalamikaji walitoa hoja kwamba kodi hiyo ni kinyume na haki za binadamu za waganda kama ilivyoelezwa "katika vifungu vya katiba ya mwaka 1995 ya Jamhuri ya Uganda ".