Wakilii

Heineken Brouwerijen B.V and Another v Modern Lane Limited (Miscellaneous Cause No. 35 of 2025)

High Court · [2025] UGCOMMC 331 · 2025 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for registration of a foreign judgment (Certificate of Taxation from the High Court of Kenya)
Decision
Certificate of Taxation registered in Uganda; applicants may proceed to execution

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that a Certificate of Taxation issued by the High Court of Kenya constitutes a judgment registrable under the Foreign Judgments (Reciprocal Enforcement) Act. The Certificate is a formal expression of the court's ruling on certified costs and is enforceable without requiring conversion into a judgment or extraction of a decree. Section 51(2) of Kenya's Advocates Act applies only to advocate-client bills, not party-and-party costs. Application granted and Certificate registered.

Outcome

Certificate of Taxation registered in Uganda; applicants may proceed to execution

Facts

The respondent and two others sued the applicants in Kenya (Civil Case No. 29 of 2016). On 15 December 2017, the respondent and Olepasu Tanzania Limited withdrew the suit against the applicants. The Kenyan court awarded costs to the applicants. The applicants' bill of costs was taxed on 22 December 2023 and allowed at KES 66,883,327.23 (approximately UGX 1,900,068,378) against the respondent and Olepasu Tanzania Limited jointly and severally. The Certificate of Taxation remains unsatisfied. The respondent is incorporated in Uganda with no assets in Kenya. The applicants sought registration of the Certificate in Uganda under the Foreign Judgments (Reciprocal Enforcement) Act.

Issues

  1. Whether the Certificate of Taxation can be registered and enforced in Uganda?
  2. What remedies are available to the parties?

Orders

  • The Applicants' Certificate of Taxation issued by the High Court of Kenya at Nairobi, Commercial and Tax Division vide Civil Case No. 29 of 2016 is hereby registered by this Court.
  • Each party shall meet its costs of this application.

Rules and key headnotes

Foreign Judgments — Registration — Certificate of Taxation as Judgment
A Certificate of Taxation issued by a foreign court following taxation of party-and-party costs constitutes a judgment or order within the meaning of the Foreign Judgments (Reciprocal Enforcement) Act and is registrable in Uganda without requiring conversion into a formal judgment or extraction of a decree.
Foreign Judgments — Jurisdiction to Register — High Court Powers
The High Court of Uganda has jurisdiction under Section 3(1) of the Foreign Judgments (Reciprocal Enforcement) Act to register judgments from Commonwealth countries, including Certificates of Taxation from Kenyan courts, provided the statutory requirements are satisfied.
Foreign Judgments — Enforcement — Party-and-Party Costs Distinguished from Advocate-Client Costs
Section 51(2) of Kenya's Advocates Act, which requires formal application to adopt a Certificate of Taxation as a judgment, applies only to advocate-client bills of costs and not to party-and-party costs, which are enforceable upon taxation without further judicial adoption.
Foreign Judgments — Registration — Concurrent Proceedings Not Forum Shopping
Where a foreign judgment awards costs jointly and severally against multiple parties in different jurisdictions, the judgment creditor is entitled to seek registration in each jurisdiction without constituting forum shopping, provided that any payment by one party can be offset during execution proceedings.
Foreign Judgments — Registration — Court's Role Limited to Compliance Review
A court entertaining an application for registration of a foreign judgment does not sit on appeal over the decision of the original court; the respondent is expected to have exercised its right of appeal under the laws of the foreign country, and the registering court need only ensure compliance with statutory requirements for registration.

Legislation cited (16)

Cases cited (21)

  • Uganda Telecom Ltd v ZTE Corporation (Supreme Court Civil Appeal No. 3 of 2017)
  • Baku Raphael Obudra and Another v Attorney General (Supreme Court Civil Appeal No. 1 of 2005)
  • Uganda Revenue Authority v Rabbo Enterprises (U) Ltd and Another (Supreme Court Civil Appeal No. 12 of 2004)
  • Pounocks Enterprises Ltd and Others v Stanbic Bank (U) Ltd (High Court Miscellaneous Application No. 1113 of 2014)
  • Agnes Katushabe v Housing Finance Bank Ltd and Another (Miscellaneous Application No. 134 of 2015)
  • Puley Vs Muhia and 3 Others, KEELC 3213 (KLR)
  • Nyamira County Government Vs Local Authorities Provident Fund, [2020] KEHC 7644 (KLR)
  • Barasa Vs Murunga, [2024] KEHC 4544(KLR)
  • Mary Nyambura Mukuhi and Another v Grace Wanjiru Nyambura (Miscellaneous Cause No. 120 of 2023)
  • Republic Vs Law Society of Kenya Disciplinary Tribunal; Kitulu (Exparte Applicant); Antony (Interested Party)
  • Ahmednasir Abdikadir & Company Advocates Vs National Bank of Kenya Limited, (2007) e KLR
  • Christopher Sales and Carol Sales v Attorney General (High Court Civil Suit No. 91 of 2011)
  • Volcano Holdings Limited v All Africa Logistics Solutions Limited (High Court Miscellaneous Cause No. 230 of 2021)
  • Francis Kimani Kiige Vs National Hospital Insurance Fund, [2017] KEHC 5926 (KLR)
  • Kituuma Magala & Co. Advocates v Celtel (U) Ltd (Supreme Court Civil Appeal No. 9 of 2020)
  • National Social Security Fund v Joseph Byamugisha t/a J.B. Byamugisha Advocates (High Court Civil Appeal No. 20 of 2021)
  • Godfrey Githinji Kamiri t/a Westminister Commercial Traders and Another v Mathew Ouma Oseko (Miscellaneous Cause No. 13 of 2012)
  • John Ole Puley Vs Jackson Karanja Muhia & 3 Others (supra)
  • Rubo Kimngetich Arap Cheruiyot Vs Peter Rotich (supra)
  • Rubo Kimngetich Arap Cheruiyot Vs Peter Kiprop Rotich (supra)
  • Mary Nyambura Mukuhu and Another v Three Way Shipping Group Limited (High Court Miscellaneous Cause No. 120 of 2023)

Full judgment

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Heineken Brouwerijen B.V and Another v Modern Lane Limited (Miscellaneous Cause No. 35 of 2025) [2025] UGCommC 331 (16 September 2025)
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.