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Alcon International Limited v Standard Charted Bank of Uganda and Others (Taxation Cause 2 of 2011)

East African Court of Justice · Alcon International Limited v Standard Charted Bank of Uganda and Others (Taxation Cause 2 of 2011) [2013] EACJ 5 (2 September 2013) · 2013 Preliminary Objection Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Preliminary objection in taxation proceedings following an allowed appeal
Decision
Matter to proceed to taxation of costs

Observed later treatment

No later-treatment classification is recorded for this judgment.

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AI-generated summary. This summary was generated by AI from the full text of the judgment. It may contain errors or omissions—always read the source judgment before relying on it.

Holding

The Taxing Officer held that directions given on 8th June 2012 regarding holistic taxation were administrative guidance, not a final ruling, and therefore the doctrine of functus officio did not apply. The court retained jurisdiction to tax the bill of costs from the concluded appeal, as that matter was distinct and would not be affected by ongoing proceedings in the First Instance Division.

Outcome

Matter to proceed to taxation of costs

Facts

Alcon International Limited's Reference No. 6 of 2010 was struck out by the First Instance Division on preliminary objections, with costs awarded to the respondents. Alcon appealed (Appeal No. 2 of 2011) and the Appellate Division allowed the appeal, referring the matter back for hearing on merits and awarding costs to Alcon. When Alcon's bill of costs from the appeal came for taxation on 8th June 2012, the Taxing Officer gave directions to defer taxation until all related proceedings concluded, proposing a holistic taxation. On 7th May 2013, when the matter was set down for taxation, the 1st Respondent raised a preliminary objection that the court was functus officio based on the earlier directions.

Issues

  1. Whether on 8th June 2012 the Court made a ruling or gave directions.
  2. Whether after 8th June 2012 the Court became functus officio.

Orders

  • Preliminary objection dismissed.
  • The court is not functus officio.
  • The matter to proceed for taxation.
  • Each party to bear its own costs for the preliminary objection proceedings.
  • Date for taxation to be on notice.

Rules and key headnotes

Civil Procedure — Taxation of Costs — Functus Officio — Distinction Between Ruling and Administrative Direction
A taxing officer who gives administrative directions on the procedure for taxation without determining any issue of law or making a final decision on the matter does not make a ruling and does not become functus officio.
Civil Procedure — Functus Officio — Application to Interlocutory Directions
The doctrine of functus officio applies only after a formal judgment or ruling has been drawn up, issued and entered, and does not apply to interlocutory directions which may be changed at any stage while the matter remains pending.
Civil Procedure — Taxation of Costs — Separate Proceedings — Independence of Concluded Appeals
Where an appeal has been finalized, the costs in that appeal may be taxed independently and will not be affected by ongoing proceedings in related matters, even where the same parties are involved.

Legislation cited (4)

  • East African Court of Justice Rules of Procedure Rule 112
  • East African Court of Justice Rules of Procedure Rule 113
  • East African Court of Justice Rules of Procedure Rule 114
  • East African Court of Justice Rules of Procedure Rule 1(2)

Cases cited (2)

  • V.G.M Holdings 1942 Vol. 3 Old England at Page 417
  • Tanzania Telecommunications Co. Ltd and Others v TRI Telecommunications Tanzania Ltd (Civil Revision No. 62 of 2006)

Full judgment

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

Alcon International Limited v Standard Charted Bank of Uganda and Others (Taxation Cause 2 of 2011) [2013] EACJ 5 (2 September 2013)
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.