Wakilii

Kabareebe v Banyenzaki (Civil Application Number 384 of 2017)

Court of Appeal · [2018] UGCA 35 · 2018 Application Granted AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for extension of time to file a taxation reference out of time
Decision
Leave granted; applicant to file taxation reference within 7 days

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The applicant sought leave to file a reference against a taxation order out of time, contending that the taxation hearing notice was improperly served on an unauthorised firm secretary, causing the taxation to proceed ex parte. The Court of Appeal, exercising its power to extend time under Rule 5 of the Court of Appeal Rules and its inherent powers under Rule 2(2), found these to be sound reasons constituting sufficient cause. The court granted leave, directing the applicant to file the taxation reference within 7 days, with costs to abide the outcome of the reference.

Outcome

Leave granted; applicant to file taxation reference within 7 days

Facts

The respondent's bill of costs in Civil Application No. 306 of 2014 was taxed before a taxing master. The taxation hearing notice was served on a secretary in the applicant's advocates' firm, who the applicant contended was not authorised to receive court process. As a result, the applicant's advocate did not attend, the taxation proceeded ex parte, and a ruling was delivered on 14th February 2017 awarding UGX 6,081,000. The applicant came to know of the bill only after the time within which to file a reference against the taxing master's ruling had expired. The applicant then applied for an extension of time to file a reference, asserting the amount taxed was manifestly excessive and that the taxing master followed a wrong principle.

Issues

  1. Whether the applicant established sufficient reason to be granted an extension of time to file a reference against the decision of the taxing master out of time.

Orders

  • Leave granted to file a taxation reference out of time.
  • The applicant shall file a taxation reference within 7 days from the date of this ruling.
  • Costs shall abide the taxation reference ruling.

Rules and key headnotes

Civil Procedure — Extension of Time — Sufficient Reason under Rule 5 of the Court of Appeal Rules
Where improper service of a taxation hearing notice causes the taxation to proceed ex parte and an advocate to be unable to attend, this constitutes sufficient reason for the court to extend the time within which to file a reference against the taxing master's decision under Rule 5 of the Court of Appeal Rules.
Civil Procedure — Inherent Powers of the Court — Rule 2(2) of the Court of Appeal Rules
The Court of Appeal has inherent powers under Rule 2(2) of its Rules to make such orders as may be necessary for attaining the ends of justice, including granting leave to file a taxation reference out of time on terms.

Legislation cited (6)

Full judgment

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Kabareebe v Banyenzaki (Civil Application Number 384 of 2017) [2018] UGCA 35 (28 May 2018)
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.