Wakilii

AB. Kateshumbwa v Mbunjukye & Anor (CIVIL APPEAL NO. MKA 5 OF 1986)

High Court · [1999] UGHCCD 1 · 1999 Appeal Allowed — Matter Remitted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal against taxation order made by Magistrate Grade I
Decision
Matter remitted to Magistrate Grade I for fresh taxation proceedings

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Appeal against taxation order allowed. The court held that failure to extract and file a decree in taxation proceedings is not fatal to an appeal under Section 61(1) of the Advocates Act 1970. The taxation was procedurally flawed as no bill of costs was presented and items verbally claimed were not properly considered. Matter remitted for retrial before a Magistrate Grade I.

Outcome

Matter remitted to Magistrate Grade I for fresh taxation proceedings

Facts

The appellant appealed against a taxation order made by a Magistrate Grade I on 21 May 1986. The taxing officer awarded costs of Shs. 40,000 to the successful appellant. The appellant contended he had attended court 12 times, spending Shs. 3,000 per single journey and Shs. 7,200 per return journey, brought 2 witnesses 8 times, and incurred accommodation and meal costs. No formal bill of costs was presented to the taxing officer. The respondent had nothing useful to add to the proceedings.

Issues

  1. Whether an appeal against a taxation order can be lodged without extracting and filing a decree.
  2. Whether the taxation officer properly considered the costs claimed by the appellant.

Orders

  • Appeal allowed.
  • Matter remitted to Magistrate Grade I for retrial of taxation proceedings.
  • Costs to follow the results of the retrial.

Rules and key headnotes

Civil Procedure — Taxation of Costs — Appeals — Requirement to Extract Decree
Under Section 61(1) of the Advocates Act 1970, failure to extract and file a decree in taxation proceedings is not fatal to an appeal against a taxation order, as the statute does not make it mandatory for an aggrieved party to extract and file a decree before lodging an appeal.
Civil Procedure — Taxation of Costs — Procedure — Requirement for Bill of Costs
A taxation conducted in the absence of a bill of costs presented to the taxing officer is procedurally flawed, and where items verbally claimed are not considered and no reasons are given for the taxed amount, the taxation must be set aside.
Civil Procedure — Taxation of Costs — Principles — Fair Reimbursement
A successful litigant ought to be fairly reimbursed for costs incurred, and where the appellate court lacks sufficient evidence to make its own assessment of costs, the proper remedy is to order a retrial of the taxation proceedings.

Legislation cited (1)

Cases cited (2)

  • Masaba & others v Manmbe Mukhwana (1988/90) HCB 146
  • Penchand Leiclaud Ltd v Ganarry Service Ltd & others (1972) EA 162

Full judgment

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The original judgment as reported. Read the original PDF before relying on any passage.

AB. Kateshumbwa v Mbunjukye & Anor (CIVIL APPEAL NO. MKA 5 OF 1986) [1999] UGHCCD 1 (5 November 1999)
Source: this page presents Wakilii’s issue analysis and metadata for a publicly reported Ugandan judgment. Any AI-generated summary is marked as such. Judgment text is sourced from the Uganda Legal Information Institute (ulii.org). Wakilii is not affiliated with ULII.