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)

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that extension of time to file inventory and final account granted where executors established sufficient reasons for delay, including obstruction by creditors claiming interest in the estate and difficulties accessing assets outside the court's jurisdiction. An inventory filed out of time without prior court order is illegal and cannot be validated retrospectively.

Outcome

Extension of time granted; executors directed to file inventory within 30 days and final account within 60 days

Facts

The applicants were appointed joint executors to the estate of the late Atwiine Sharon and obtained letters of probate on 12 February 2021. They were required under section 278(1) of the Succession Act to file an inventory within six months and a final account within one year. They failed to meet these statutory deadlines. The executors cited several reasons for delay: obstruction by unknown persons claiming interest in the estate as creditors; difficulties accessing assets located outside the court's jurisdiction including bank accounts at Kyambogo University Branch and an NSSF account in Kampala; and the need to harmonise estate properties and pay off creditors. The executors filed what they termed a provisional inventory on 9 February 2023, outside the statutory timeframe, and by the time of the application had paid nearly all estate debts but had not yet accessed the deceased's NSSF savings.

Issues

1. Whether the applicant executors should be granted extension of time to file an inventory and final account beyond the statutory six-month and one-year deadlines under the Succession Act.
2. Whether the provisional inventory filed in February 2023 should be validated.

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.