Commissioner of Customs, Revenue Authority v Kasibo Joshua (HCT-00-CC-CA 9 of 2008)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that the taxing officer erred in principle by increasing the instruction fee on the basis of complexity under Regulation 6 without a certificate from the presiding Judge as required by paragraph 1(a)(ix) of the Sixth Schedule. The discretion under Regulation 13 could be used to lift the minimum fee for a judicial review application above Shs.150,000/-, but an increase to Shs.30,000,000/- was excessive. A reasonable figure under Regulation 13 was Shs.10,000,000/-. Appeal partly allowed.
Outcome
Appeal partly allowed; instruction fee reduced; bill of costs re-taxed at lower total
Facts
The Respondent obtained costs in judicial review proceedings for prerogative writs. The taxing officer assessed the Respondent's Bill of Costs at Shs.30,000,000/- under Item 15 (instruction fees), which the Respondent had claimed at Shs.82,000,000/-. The Appellant accepted all other items but contested Item 15, arguing that the dispute value was Shs.340,000,000/- and the applicable minimum fee under the Sixth Schedule was Shs.150,000/- (for motions and chamber summons) or Shs.4,700,000/- (if treated as an ordinary suit). The taxing officer increased the fee to Shs.30,000,000/- by applying Regulations 6 and 13 without a certificate of complexity from the presiding Judge.
Issues
- Whether the taxing officer erred in law by awarding Shs.30,000,000/- under Item 15 (instruction fees) of the Respondent's Bill of Costs.
- Whether execution should be stayed pending appeal.
Orders
- Item 15 of the Bill of Costs reduced from Shs.30,000,000/- to Shs.10,000,000/-.
- Bill of costs taxed and allowed at Shs.23,359,000/-.
Rules and key headnotes
Legislation cited (11)
- Advocates Act s.62(1)
- Advocates Act s.62(5)
- Advocates (Taxation of Costs) (Appeals and References) Regulation S.I. 267-5 Reg.3(1)
- Advocates (Taxation of Costs) (Appeals and References) Regulation S.I. 267-5 Reg.3(2)
- Advocates (Remuneration and Taxation of Costs) Regulations Reg.6
- Advocates (Remuneration and Taxation of Costs) Regulations Reg.6(1)
- Advocates (Remuneration and Taxation of Costs) Regulations Reg.6(2)
- Advocates (Remuneration and Taxation of Costs) Regulations Reg.13
- Advocates (Remuneration and Taxation of Costs) Regulations Sixth Schedule para.1(a)(vii)(B)
- Advocates (Remuneration and Taxation of Costs) Regulations Sixth Schedule para.1(a)(iv)(E)
- Advocates (Remuneration and Taxation of Costs) Regulations Sixth Schedule para.1(a)(ix)
Cases cited (3)
- Jobbing Field Properties Ltd v Lumonya Bushara & Co. Advocates (Civil Appeal No. 11 of 2008)
- Nicholas Roussos v Gulam Hussein Habib Virani & Another (Civil Appeal No. 6 of 1995)
- Alexander Okello v Kayondo and Co. Advocates (Civil Appeal No. 1 of 1997)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.