In the matter of an application for extension of time to file an inventory and final account by Tusiimire and Mwesigwa (HCT-05-FD-MA 81 of 2023) [2024

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court granted extension of time to executors who failed to file an inventory and account within the statutory periods under section 278(1) of the Succession Act, accepting as sufficient their reasons of obstruction by creditors claiming interest in the estate, properties located outside the court's jurisdiction, and difficulties accessing NSSF accounts. The court ordered filing of inventory within thirty days and account within sixty days from the ruling.

Outcome

Extension of time granted with directions for filing of inventory within thirty days and account within sixty days

Facts

Tusiimire Constance and Mwesigwa Mbagirenta were granted letters of probate as joint executors to the estate of the late Atwiine Sharon on 12 February 2021 in Probate and Administration Cause No. 315 of 2021. The executors failed to file the required inventory within six months and final account within one year as required by section 278(1) of the Succession Act. They attributed the delay to obstruction by unknown persons claiming creditor interests in the estate, properties located outside the court's jurisdiction including bank accounts at Kyambogo University Branch and NSSF account in Kampala requiring bureaucratic processes, and difficulties harmonizing estate properties while paying creditors. The executors filed a provisional inventory on 9 February 2023, outside the statutory timeframe, and brought this application seeking extension of time and validation of that inventory.

Issues

1. Whether the executors established sufficient grounds to warrant extension of time to file an inventory and final account beyond the statutory six-month and one-year periods prescribed under section 278(1) of the Succession Act.

Orders

• Application allowed.
• The Applicants/executors are ordered to file an inventory within thirty days from the date of this ruling.
• The Applicants/executors are ordered to file an account within sixty days from the date of this ruling.
• No order made as to costs.

Rules and key headnotes

Legislation cited (7)

• Succession Act Cap 162 s.278(1)
• Judicature Act Cap 13 s.33
• Civil Procedure Act Cap 71 s.96
• Civil Procedure Act Cap 71 s.98
• Civil Procedure Rules SI 71-1 Order 52 r.1
• Civil Procedure Rules SI 71-1 Order 52 r.2
• Civil Procedure Rules SI 71-1 Order 52 r.3

Cases cited (1)

• Abubaker Sebalamu Ganya v Yasmin Nalwoga (Supreme Court Civil Appeal No. 14 of 2017)

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