AIDS Support Organisation Uganda Limited v Susan Sirama (Miscellaneous Application 50 of 2026)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The court held that where a costs order limits liability to the costs of severing specific paragraphs of an affidavit under Order 19 Rule 3(2) CPR, a Bill of Costs prepared and taxed for the entire application is manifestly erroneous and not in tandem with the court's express orders. The Taxing Officer misread the court's order by taxing the entire application when he was only called to tax the costs of severing four paragraphs. The taxation order was set aside and substituted with a limited award reflecting only the costs of perusing the severed paragraphs.
Outcome
Taxation order set aside and substituted with a reduced sum of UGX 300,000
Facts
The Appellant filed Labour Dispute Miscellaneous Application No. 002 of 2024 seeking leave to appeal a Labour Officer's award. During those proceedings, the Respondent successfully objected to paragraphs 5, 6, 8, and 10 of the Appellant's affidavit as argumentative and in violation of Order 19 Rule 3(1) CPR. The court upheld the objection, severed the offending paragraphs, and ordered the Appellant to pay the costs of severing those paragraphs. The court granted leave to appeal on questions of fact. The Respondent subsequently filed a Bill of Costs for the entire application, which the Taxing Master taxed and allowed at UGX 5,630,000. The Appellant appealed, contending the taxation was erroneous as it covered the whole application rather than only the costs of severing the four specified paragraphs.
Issues
- Whether the Bill of Costs in LDMA No. 002 of 2024 was taxed in accordance with the court's orders and the law on taxation.
Orders
- Appeal allowed.
- Taxed Bill of Costs and Certificate of Taxation in Taxation Application No. 028 of 2026 dated 16 April 2026 set aside.
- Taxing order of 16 April 2026 in the sum of UGX 5,630,000 set aside and substituted with an order of UGX 300,000.
- Respondent awarded UGX 300,000 representing the cost of perusing the severed paragraphs of the affidavit.
Rules and key headnotes
Legislation cited (12)
- Advocates Act Cap 295 s.68(1)
- Advocates (Taxation of Costs) Appeal and Reference Regulations SI No. 267-5 Regulation 3
- Civil Procedure Act Cap 282 s.98
- Order 19 Rule 3(1) CPR
- Order 19 Rule 3(2) CPR
- Advocates (Remuneration and Taxation of Costs) Amendment Regulations SI 7/2018 Regulation 13A
- Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Item 10(1) Sixth Schedule
- Employment Act s.94
- Industrial Court Procedure Rules
- Labour Disputes (Arbitration And Settlement) (Industrial Court Procedure) Rules 2012 Rule 5(1)
- Constitution of Uganda 1995 Article 126(2)(e)
- Judicature (Electronic Filing, Service, and Virtual Proceedings) Rules 2025 Rule 46(1) and (2)
Cases cited (12)
- Bukenya Wasswa v Sembatya (HCT Appeal No. 7 of 2019)
- Bank Of Uganda v Banco Arabe Espanol [2000] UGSC 3
- Mugenyi v Hoima District Administration [2019] UGCommC 226
- Makula International Ltd v His Eminence Cardinal Nsubuga & Another [1982] UGCA 2
- Amrit Goyal v Harichand Goyal and 3 others [2008] UGCA 6
- Commissioner of Customs, Revenue Authority v Kasibo Joshua [2011] UGCommC 5
- National Insurance Corporation v Pelican Services Limited [2006] UGCA 35
- Male H. Mabirizi K Kiwanuka v The Attorney General (SC MA No. 7 of 2018)
- Hon Balyeku v Ali Buk [2021] UGIC 80
- Munazzanati Al Dawa Al Islamiya v Zuena said Hassan and Another [2024] UGIC 47
- Col. (RTD) Besigye Kizza v Museveni Yoweri Kaguta & Another [2001] UGSC 15
- Italian Asphalt Haulage Ltd & Ors v Assist (U) Ltd [2002] UGHC 60
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.