Wakilii

In the Matter of An Application for extension of time to file an inventory and final accounts in respect to the estate of the deceased by Aleso and An(2)

High Court · [2025] UGHC 40 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Ex parte application for extension of time to file inventory and final accounts in succession matter
Decision
Application granted with inventory and final accounts validated

Observed later treatment

No later-treatment classification is recorded for this judgment.

Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.

AI-generated summary. This summary was generated by AI from the full text of the judgment. It may contain errors or omissions—always read the source judgment before relying on it.

Holding

The High Court granted an ex parte application to extend time for filing inventory and final accounts in a succession matter. The court held that the administrators established sufficient cause for the delay where they were engaged in collecting estate assets including company shares requiring transmission proceedings, completed distribution in 2025, and obtained consent from all beneficiaries. The administrators were not guilty of dilatory conduct as they filed the application promptly after completing distribution in April 2025.

Outcome

Application granted with inventory and final accounts validated

Facts

Florence Aleso and Apiso Gloria were granted Letters of Administration to the estate of Emau Jimmy on 23rd August 2023. They were directed to file an inventory within six months and final accounts within one year. The administrators embarked on collecting estate assets including company shares, which necessitated filing a company cause to conduct transmission of shares. Distribution of assets was completed in 2025, with the first Annual General Meeting held on 2nd May 2025. All assets had been collected and distributed, and all known debts settled. All beneficiaries consented to the application. The application was filed on 6th May 2025 seeking extension of time to file the inventory and final accounts, which had not been filed within the prescribed periods.

Issues

  1. Whether the applicants established sufficient cause for failing to file the inventory and final accounts within the prescribed time.
  2. Whether the applicants were guilty of dilatory conduct.
  3. Whether extension of time would occasion injustice to any beneficiaries.

Orders

  • Time within which to file inventory and final accounts in respect to the estate of the late Emau Jimmy extended beyond the time prescribed in the Letters of Administration granted on 23rd August 2023.
  • The inventory and final accounts attached to the application validated and endorsed by the court.
  • Costs of the application to be met by the applicants.

Rules and key headnotes

Extension of Time — Inventory and Final Accounts — Test for Granting Extension
In determining whether to grant an extension of time to file inventory and final accounts in a succession matter, the court must be satisfied that the administrators have established sufficient cause for their failure to act within time, are not guilty of dilatory conduct, and that no injustice will be occasioned to any of the beneficiaries.
Extension of Time — Sufficient Cause — Collection and Distribution of Estate Assets
Administrators establish sufficient cause for failing to file inventory and final accounts within prescribed time where they were engaged in collecting estate assets and effecting lawful distribution, including undertaking company transmission proceedings for estate shares, and the prescribed time elapsed while they were undertaking these efforts.
Extension of Time — Absence of Dilatory Conduct — Prompt Application After Completion
Administrators are not guilty of dilatory conduct where they filed an application for extension of time promptly after completing the distribution process, specifically filing one month after completion of distribution and holding of the Annual General Meeting.
Extension of Time — Consent of Beneficiaries — No Injustice Occasioned
No injustice will be occasioned to beneficiaries by an extension of time to file inventory and final accounts where all beneficiaries have consented to the application for extension.

Legislation cited (10)

Full judgment

↓ Download PDF

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

In the Matter of An Application for extension of time to file an inventory and final accounts in respect to the estate of the deceased by Aleso and An(2)
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.