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 Another (Miscellaneous Application No. 0040 of 2025)

High Court · [2025] UGHC 632 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 administration cause
Decision
Application granted; time extended for filing inventory and final accounts which were validated and endorsed by the court.

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that administrators who were granted Letters of Administration on 23 August 2023 had sufficient cause for failing to file inventory and accounts within prescribed time where they were conducting company share transmission to enable distribution. Time extended to file inventory and final accounts where administrators completed distribution by April 2025, filed application in May 2025, and all beneficiaries consented.

Outcome

Application granted; time extended for filing inventory and final accounts which were validated and endorsed by the court.

Facts

Florence Aleso and Apiso Gloria were granted Letters of Administration to the estate of the late Emau Jimmy on 23 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 share transmission. Distribution of assets was completed in 2025 and the company held its first Annual General Meeting on 2 May 2025. All assets had been collected and distributed and all known debts settled by the time of the application filed on 6 May 2025. All beneficiaries consented to the application for extension of time.

Issues

  1. Whether the applicants established sufficient cause for their failure to file the inventory and final accounts within the prescribed time.
  2. Whether the applicants were guilty of dilatory conduct in the administration of the estate.
  3. Whether any injustice would be occasioned to the beneficiaries by granting the extension of time.

Orders

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

Rules and key headnotes

Administration of Estates — Extension of Time — Inventory and Final Accounts
An administrator who has failed to file an inventory and final accounts within the time prescribed in Letters of Administration may obtain an extension where (a) sufficient cause is shown for the failure to act within time, (b) the administrator is not guilty of dilatory conduct, and (c) no injustice will be occasioned to the beneficiaries.
Administration of Estates — Sufficient Cause — Share Transmission
Delay in filing inventory and accounts constitutes sufficient cause where the administrators were undertaking steps to effect lawful distribution of estate property, including conducting company share transmission, and completed the process promptly thereafter.
Administration of Estates — Beneficiaries' Consent
Where all beneficiaries consent to an application for extension of time to file inventory and final accounts, no injustice is occasioned by granting the extension.

Legislation cited (10)

Full judgment

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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 Another (Miscellaneous Application No. 0040 of 2025) [2025] UGHC 632 (10
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.