Jaber & Anor v Global Hardwares Company Limited (CIVIL APPEAL No. 0028 OF 2016)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that the Taxing Officer erred in principle by placing undue emphasis on the need to attract new recruits to the profession while failing to balance other taxation considerations. The award of UGX 9,000,000 as instruction fees was manifestly excessive for an appeal involving ordinary legal issues regarding tenancy rights where written submissions totalled 19 pages and research was not extensive. The court reduced instruction fees to UGX 3,000,000, noting that the claimed UGX 30,000,000 nearly equalled six years' rent for the premises in dispute and was unnecessary exaggeration. Appeal allowed.
Outcome
Taxation award varied; instruction fees reduced from UGX 9,000,000 to UGX 3,000,000
Facts
The respondent executed a one-year tenancy agreement with Uganda Railways Corporation for premises in Arua Municipality at annual rent of UGX 5,400,000. The appellants were occupying the premises under a prior 2005 tenancy agreement and refused to vacate. The respondent sued for eviction in the Chief Magistrate's Court and succeeded. The appellants appealed to the High Court, which dismissed their appeal on 3 April 2013 with costs. The respondent's costs on appeal were taxed and allowed at UGX 10,878,000 on 25 August 2016, including instruction fees of UGX 9,000,000 (reduced from a claim of UGX 30,000,000). The appellants appealed the taxation, arguing that the instruction fees were excessive. The appeal was disposed of by written submissions totalling approximately 19 pages with citation of ordinary authorities on privity of contract, locus standi, and cause of action.
Issues
- Whether the Taxing Officer applied wrong principles in assessing instruction fees at UGX 9,000,000.
- Whether the instruction fees awarded were manifestly excessive.
Orders
- Award of Taxing Officer set aside.
- Instruction fees substituted with an award of UGX 3,000,000.
- Rest of the sums in the bill of costs to remain as taxed by the Taxing Officer.
- Costs of this appeal awarded to the appellant.
Rules and key headnotes
Legislation cited (7)
- Advocates Act s.62
- Advocates (Taxation of Costs) (Appeals and References) Regulations Regulation 3
- Advocates (Remuneration and Taxation of Costs) Rules Regulation 56(1)
- Civil Procedure Act
- Evidence Act
- Public Procurement and Disposal of Public Assets Act
- Civil Procedure Rules
Cases cited (6)
- Premchand Raichand Ltd and Another v Quarry Services of East Africa Ltd and others [1972] EA 162
- Bank of Uganda v Banco Arabe Espanol (Supreme Court Civil Application No. 23 of 1999)
- First American Bank of Kenya v Shah and Others [2002] 1 EA 64
- Thomas James Arthur v Nyeri Electricity Undertaking [1961] EA 492
- Republic v Minister of Agriculture and 2 others Ex parte Samuel Muchiri W'Njuguna and others [2006] 1 EA 359
- Lanyero and Another v Lanyero (Court of Appeal Taxation Civil Reference No. 225 of 2013)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.