Wakilii

Byamugisha v National Social Security Fund (Civil Reference No. 19 of 2012)

Court of Appeal · [2013] UGCA 1 · 2013 Reference Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Reference to a single Justice of the Court of Appeal from a ruling of the Assistant Registrar on taxation jurisdiction
Decision
Reference dismissed; taxation of the advocate/client bill of costs to be conducted by the High Court

Observed later treatment

Cited — treatment unverified cited in 3 (treatment unverified) Sequitur — Uganda’s citator · Derived from citing cases in the Wakilii corpus — not an assertion that this case is good law.

Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.

No adverse treatment recorded Cited 3 times with no adverse treatment recorded; not yet tested on the merits. Citations rising — 3 citing cases on record, 3 in the most recent three data years. Derived from citing cases in the Wakilii corpus — a deterministic signal, not legal advice.

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

A single Justice of the Court of Appeal held that jurisdiction to tax an advocate/client bill of costs is vested in the High Court under section 80 of the Advocates Act and Rule 109(3) of the Court of Appeal Rules, not in the Court of Appeal. Section 11 of the Judicature Act is confined to hearing and determining appeals and does not extend to such taxation, and the court's inherent jurisdiction need not be invoked where a specific statutory provision exists. Because advocate/client bills differ materially from party-to-party bills and additional remuneration may be sought before the High Court, requiring taxation there at the High Court scale does not violate Articles 21, 26 or 28 of the Constitution. The Reference was dismissed with costs.

Outcome

Reference dismissed; taxation of the advocate/client bill of costs to be conducted by the High Court

Facts

The applicant, an advocate, was retained by the respondent National Social Security Fund to act as legal counsel in Court of Appeal Civil Appeal No. 2 of 2004 from 2 October 2003 until instructions were withdrawn on 20 May 2011. On 2 June 2011 the applicant forwarded to the respondent a bill of costs for legal services rendered and demanded settlement; the respondent refused. On 20 July 2011 the applicant lodged the advocate/client bill of costs in the Court of Appeal for taxation. At the taxation hearing the respondent raised a preliminary objection that the bill was taxable only by the High Court. By a ruling dated 17 February 2012 the Assistant Registrar of the Court of Appeal upheld the objection, holding that jurisdiction to tax an advocate/client bill of costs was vested in the High Court and not the Court of Appeal. The applicant referred that ruling to a single Justice of the Court of Appeal.

Issues

  1. Whether the Court of Appeal has jurisdiction, whether constitutional, statutory or inherent, to tax an advocate/client bill of costs arising from an appeal before it.
  2. Whether Rule 109(3) of the Court of Appeal Rules, requiring an advocate/client bill of costs to be taxed by the High Court, contravenes Articles 21, 26 and 28 of the Constitution.
  3. Whether the Assistant Registrar erred in requiring the Court of Appeal Rules to be cited in the intitulement to invoke concurrent jurisdiction to tax the bill.

Orders

  • The Reference is dismissed.
  • Costs of the Reference awarded to the respondent.

Rules and key headnotes

Costs — Taxation — Jurisdiction to Tax Advocate/Client Bill of Costs
The taxation of an advocate/client bill of costs is vested in the High Court under section 80 of the Advocates Act and Rule 109(3) of the Court of Appeal Rules; the Court of Appeal has no jurisdiction to tax such a bill even where it arises from an appeal it has determined.
Judicature Act — Scope of Section 11 — Powers on Hearing an Appeal
Section 11 of the Judicature Act vests appellate powers only for the purpose of hearing and determining an appeal and does not extend to conferring jurisdiction on the Court of Appeal to tax an advocate/client bill of costs.
Inherent Jurisdiction — Availability Where a Specific Statutory Provision Exists
The existence of a specific statutory provision or remedy does not oust a court's inherent jurisdiction; whether to invoke inherent powers is a matter of judicial discretion, and the availability of an alternative remedy is only one factor to be considered.
Costs — Distinction Between Party-to-Party and Advocate/Client Bills
A party-to-party bill is taxed on the standard basis with doubts resolved in favour of the paying party, whereas an advocate/client bill is taxed on the indemnity basis with doubts resolved in favour of the advocate, justifying their taxation under different laws, scales and court levels.
Equality and Fair Hearing — Articles 21, 26 and 28 — Differential Costs Scales
Requiring an advocate/client bill of costs to be taxed by the High Court at the High Court scale does not contravene the guarantees of equality, equal protection, adequate compensation, access to court or fair hearing, since equal protection does not require identical treatment and additional remuneration may be sought before the High Court.

Legislation cited (18)

Cases cited (17)

  • Mukasa V Bakireke [2009] 2EA 254
  • National Insurance Corporation v Pelican Services Limited (Civil Reference No. 13 of 2005)
  • Hope Bahimbisomwe v Julius Rwabinumi (Civil Reference No. 1 of 2005)
  • Saggu V Roadmaster Cycles (U) Limited [2002] 1 EA 258
  • National Union of Clerical, Commercial, Professional and Technical Employees v National Insurance Corporation (Civil Appeal No. 17 of 1993)
  • Mudavadi Vs Kibisu [1970] EA 585
  • Italframe Limited Vs Mediterranean Shipping Co [1986 - 1989] EA 174
  • The owners of the motor vessel "Joey" Vs The owners and Masters of the Motor Tugs "Barbara" and "Steve B" [2008] 1 EA 367
  • Kagenyi Vs Musiramo and Another [1986] EA 43
  • Ryan Investments Ltd and Another Vs The United States of America [1970] EA 675
  • Ahmed Hassam Mulji Vs Shirinbhai Jadavji [1963] EA 217
  • Rawal V Mombasa hardware Ltd [1998] EA 392
  • Adonia V Mutekanga (1970) EA 429
  • Kituuma Magala & Co Advocates v Celtel Ltd (Civil Appeal No. 9 of 2010)
  • Goodwin V Storrar (1947) KB 457
  • Joseph B. Byamugisha t/a Byamugisha Advocates v National Social Security Fund (Civil Reference No. 2 of 2012)
  • Brown V Board of Education of Topeka, 349 U.S. 294 (1954)

Cases citing this judgment (3)

How later Ugandan judgments in the Wakilii corpus have cited this case. Treatment labels come from Sequitur — Uganda’s citator — each backed by a verbatim span from the citing judgment, and are not an assertion that this case is, or is not, good law.

Full judgment

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

Byamugisha v National Social Security Fund (Civil Reference No. 19 of 2012) [2013] UGCA 1 (13 February 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.