Wakilii

Kagoro Epimarc v Jotena and Another (Miscellaneous Application No. 1902 of 2022)

High Court · [2022] UGHCLD 338 · 2022 Application Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Application for leave to appeal out of time against the registrar's decision in taxation applications
Decision
Application for extension of time dismissed

Observed later treatment

No later-treatment classification is recorded for this judgment.

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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

Application for leave to appeal out of time dismissed. The court held that the applicant failed to demonstrate sufficient cause for the delay in filing the appeal. Sufficient cause must relate to inability or failure to take necessary steps within the prescribed time, not to taking a wrong decision or dilatory conduct.

Outcome

Application for extension of time dismissed

Facts

The applicant sought leave to appeal out of time against the registrar's decision in taxation applications no. 42 of 2021 and 48 of 2021, which awarded costs of UGX 89,962,014 to the 1st respondent and UGX 121,163,388 to the 2nd respondent. The applicant argued that the existence of two conflicting orders in the same matter by different judicial officers between the same parties, and the allegedly excessive costs awarded by the taxing master, constituted sufficient cause for extension of time. The 1st respondent did not file a reply. The 2nd respondent opposed the application, arguing that the applicant's decision to file a different application instead of appealing the taxation decision amounted to taking a wrong decision and demonstrated dilatory conduct of 19 months.

Issues

  1. Whether the applicant disclosed sufficient cause to warrant extension of time to appeal out of time against the registrar's decision in taxation applications.

Orders

  • Application dismissed.
  • No order as to costs since the 1st respondent did not file a reply.

Rules and key headnotes

Civil Procedure — Extension of Time — Sufficient Cause — Test for Granting Extension
For a court to exercise its discretion to grant an application for extension of time to appeal, the applicant must demonstrate sufficient cause. Sufficient cause must relate to the factors which caused inability to file the appeal within the prescribed period, not to taking a wrong decision or being guilty of dilatory conduct.

Legislation cited (3)

Cases cited (3)

  • Sanso Kananura Andrew Kansiime v Richard Henry Kajjukangoma (Reference No. 15 of 2016)
  • Tight Security Ltd v Chartis Uganda Insurance Co Ltd (HCMA No. 8 of 2014)
  • Hadondi Daniel v Yolam Egondi (Civil Appeal No. 67 of 2003)

Full judgment

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

Kagoro_Epimarc_v_Jotena_and_Another_(Miscellaneous_Application_No._1902_of_2022)_[2022]_UGHCLD_338_(12_December_2022)
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.