Wakilii

Edward Musisi v Vasheila Enterprises (Civil Suit No. 373 of 1998)

High Court · [2002] UGCOMMC 15 · 2002 Appeal Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal from the decision of the Taxmaster on taxation of costs in the underlying civil suit
Decision
Appeal dismissed with costs; Taxmaster's decision on taxation upheld

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court dismissed an appeal against the Taxmaster's decision on taxation of costs, holding that a judge will not interfere with instruction fees allowed by the Taxmaster unless manifestly excessive or inadequate. The Taxmaster correctly based fees on the value of the mortgaged property (Shs. 300 million) rather than the loan amount, as the property was at the heart of the suit, and properly applied the scale in the Sixth Schedule to the Advocates (Remuneration and Taxation Costs) Rules.

Outcome

Appeal dismissed with costs; Taxmaster's decision on taxation upheld

Facts

The appellant challenged the Taxmaster's decision in HCCS No. 373/98 on taxation of instruction fees. The Taxmaster had based fees on the value of the mortgaged property at Shs. 300 million, resulting in instruction fees of Shs. 4,187,500. The appellant contended this was excessive and that fees should have been based on the loan amount of Shs. 50 million secured by the property. The appellant denied knowledge of a professional valuation report dated 18 September 1997 addressed to him, which established the Shs. 300 million valuation. The respondent argued the fees were properly calculated according to applicable rules.

Issues

  1. Whether the Taxmaster erred in basing instruction fees on the value of the mortgaged property (Shs. 300 million) rather than the loan amount (Shs. 50 million).
  2. Whether the instruction fees of Shs. 4,187,500 were manifestly excessive and called for judicial interference.

Orders

  • Appeal dismissed.
  • Costs to the Respondents.

Rules and key headnotes

Taxation of Costs — Standard of Judicial Review
A judge will not interfere with the quantum of instruction fees allowed by the Taxmaster upon taxation unless the amount is manifestly so high or so low that it calls for interference.
Taxation of Costs — Valuation Basis for Instruction Fees
Where mortgaged property is at the heart of a suit, instruction fees may properly be based on the value of that property rather than on the underlying loan amount secured by the property.
Taxation of Costs — Application of Statutory Scale
In taxing costs, the Taxmaster must adhere to the scale of fees set by the Sixth Schedule to the Advocates (Remuneration and Taxation Costs) Rules.
Credibility — Contradictory Affidavit Evidence
Where a deponent's denial in one paragraph of an affidavit is directly contradicted by concessions in another paragraph of the same affidavit, the court may reject the denial as not credible.

Legislation cited (1)

  • Advocates (Remuneration and Taxation Costs) Rules, Sixth Schedule

Full judgment

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Edward Musisi v Vasheila Enterprises (Civil Suit No. 373 of 1998) [2002] UGCommC 15 (16 July 2002)
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.