Wakilii

Hon. Balyeku v Ali Buk Ben (Labour Dispute Miscellaneous Application 153 of 2020)

Industrial Court · [2021] UGIC 111 · 2021 Application Partly Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application challenging taxation ruling by the Registrar arising from consent award in labour dispute
Decision
Taxation ruling set aside and bill of costs re-taxed at 9,403,400/= instead of 17,270,000/=

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Industrial Court set aside the Registrar's taxation ruling and re-taxed the bill of costs. Instruction fees were reduced from 2,000,000/= to 1,133,400/= based on 10% of the claim amount under Rule 1(d). Fees for drawing court documents were recalculated under Rule 10(3) at 50,000/= per document plus copy fees. The court held that disbursements are legitimate costs incurred by litigants during litigation and properly allowable despite not being expressly covered in the Regulations. Attendance fees were upheld. Total costs allowed were reduced from 17,270,000/= to 9,403,400/=.

Outcome

Taxation ruling set aside and bill of costs re-taxed at 9,403,400/= instead of 17,270,000/=

Facts

The respondent filed a labour dispute claim for 11,334,000/= as special damages plus general and exemplary damages. On 25/09/2018, by consent of both parties, an award of 7,000,000/= was entered with costs to be discussed. The parties either did not discuss costs or disagreed, and the matter proceeded to taxation before the Registrar. On 28/10/2020, the Registrar granted costs of 17,270,000/=. The applicant (judgment debtor) was dissatisfied and filed this application challenging the taxation. During the taxation hearing before the Registrar, counsel for both parties had agreed on most items but the Registrar independently decided the instruction fees issue.

Issues

  1. Whether the Registrar correctly applied the Advocates (Remuneration and Taxation of Costs) Regulations 2018 in taxing instruction fees.
  2. Whether the Registrar correctly taxed fees for drawing various court documents under Rule 10(3).
  3. Whether the Registrar correctly taxed fees for drawing a memorandum of claim under Rule 10(1).
  4. Whether the Registrar correctly allowed attendance fees.
  5. Whether disbursements were properly allowed despite not being expressly provided for in the Taxation Regulations.

Orders

  • The taxation ruling of the Registrar dated 28/10/2020 is set aside.
  • Instruction fees allowed at 1,133,400/=.
  • Fees for drawing memorandum of claim and related documents allowed at 700,000/=.
  • Fees for drawing various court documents (items 3, 6, 9-26) allowed at 110,000/= each, totalling 2,200,000/=.
  • Fees for drawing trial bundle allowed at 700,000/=.
  • Fees for drawing scheduling memoranda (items 5 and 7) allowed at 420,000/= total.
  • Fees for drawing witness statements allowed at 140,000/=.
  • Fees for drawing hearing notice allowed at 400,000/=.
  • Attendance fees allowed at 2,760,000/=.
  • Disbursements allowed at 950,000/=.
  • Total bill of costs allowed at 9,403,400/=.

Rules and key headnotes

Taxation of Costs — Instruction Fees — Calculation Under Rule 1(d)
Instruction fees under Rule 1(d) of the Sixth Schedule to the Advocates (Remuneration and Taxation of Costs) Regulations are calculated at 10% of the amount exceeding 10,000,000/= of the total claim amount, not 10% of the amount awarded.
Taxation of Costs — Drawing Court Documents — Application of Rule 10(3)
Affidavits of service, witness statements, scheduling memoranda, and hearing notices fall under Rule 10(3) of the Sixth Schedule and should be taxed at 50,000/= for drawing plus 20,000/= for each extra copy, not under the higher rates in Rule 10(2).
Taxation of Costs — Drawing Pleadings — Application of Rule 10(1)
A memorandum of claim, summary of evidence, and list of authorities fall under Rule 10(1) as pleadings and similar documents, taxable at 300,000/= for drawing plus 50,000/= for each extra copy. A summary of evidence and list of authorities forming part of the memorandum of claim are not charged separately.
Taxation of Costs — Attendance Fees — Burden of Proof on Challenger
Where a party challenges attendance fees allowed by a taxing officer on grounds of exaggeration, the challenger must provide specific submissions showing the extent of exaggeration. A flat statement without particulars is insufficient to disturb the taxing officer's assessment.
Taxation of Costs — Disbursements — Allowability Despite Absence from Regulations
Disbursements are legitimate costs incurred by a litigant in the course of litigation and are properly allowable in a bill of costs even though not expressly covered under the Advocates (Remuneration and Taxation of Costs) Regulations 2018. Advocates' costs are only part of the total costs incurred by a successful party. Disbursements include transport, accommodation, and other expenses legitimately and reasonably expended during litigation.
Taxation of Costs — Consent Between Counsel — Subject to Law
Even when parties or counsel agree on items during taxation, what they agree on must be within the law. The court will review agreed items to ascertain whether they conform to the taxation rules.

Legislation cited (6)

  • Advocates (Remuneration and Taxation of Costs) Regulations SI 123 Rule 1(d)
  • Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Rule 10(1)
  • Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Rule 10(2)
  • Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Rule 10(3)
  • Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Rule 11(1)
  • Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations 2018 Rule 12

Full judgment

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

Hon._Balyeku_v_Ali_Buk_Ben_(Labour_Dispute_Miscellaneous_Application_153_of_2020)_[2021]_UGIC_111_(22_October_2021)
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