Wakilii

Kagoro v Totena and Another (Miscellaneous Application 1902 of 2022)

High Court · [2022] UGHCLD 267 · 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 registrar's decision in taxation applications
Decision
Application for extension of time to appeal dismissed

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The court dismissed the application for leave to appeal out of time against the registrar's decision in taxation matters. The applicant failed to demonstrate sufficient cause for the delay, relying instead on arguments about conflicting orders and excessive costs which did not relate to inability to file the appeal within the prescribed 30-day period.

Outcome

Application for extension of time to appeal dismissed

Facts

The applicant sought leave to appeal out of time against the registrar's decision in Taxation Applications No. 42 of 2021 and No. 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 application arose from Civil Suit No. 59 of 2018 and Civil Execution Application No. 502 of 2019. The applicant argued that the existence of two conflicting orders by different judicial officers in the same matter and excessive costs awarded by the taxing master constituted sufficient cause for extending time. The 1st respondent did not file a reply, while the 2nd respondent opposed the application, arguing that the applicant's decision not to appeal earlier amounted to taking a wrong decision and demonstrated dilatory conduct of 19 months.

Issues

  1. Whether the application disclosed sufficient cause to warrant extension of time to appeal against the decision of the taxing master.

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 to Appeal — Requirement of Sufficient Cause
For the court to exercise its discretion to grant an extension of time to file an appeal, the applicant must demonstrate sufficient cause relating to the inability or failure to take the necessary step within the prescribed time period.
Civil Procedure — Extension of Time — What Does Not Constitute Sufficient Cause
Sufficient cause does not relate to taking a wrong decision to pursue one remedy rather than another. Where an applicant is found to be guilty of dilatory conduct, time will not be extended.

Legislation cited (3)

Cases cited (3)

  • Sango 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_v_Totena_and_Another_(Miscellaneous_Application_1902_of_2022)_[2022]_UGHCLD_267_(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.