Wakilii

Master Trading Company Limited v Kimanywenda (Taxation Appeal 4 of 2023)

High Court · [2023] UGHCCD 252 · 2023 Appeal Dismissed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Appeal from Registrar's taxation decision under Regulation 3 of the Advocates (Taxation of Costs) (Appeals and References) Regulations
Decision
Appeal dismissed as time-barred and incompetent

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

An appeal from a Registrar's taxation decision under the Advocates Act must be filed within 30 days of the taxing officer's decision. Section 79(2) of the Civil Procedure Act does not apply to extend time for appeals governed by Section 62(1) of the Advocates Act. An appeal filed beyond 30 days without leave of court is time-barred and incompetent. The appeal was dismissed as filed 191 days out of time without seeking leave.

Outcome

Appeal dismissed as time-barred and incompetent

Facts

Master Trading Company Limited appealed a Registrar's taxation decision dated 7 December 2022, challenging instruction fees of UGX 6,000,000 awarded for filing a reply to an application and other fees as excessive. The taxation arose from underlying Civil Suit No. 21 of 2015 and related applications. The bill of costs and certificate of taxation resulted from consent between counsel, sanctioned by court. Counsel Nyaketcho Julian appeared for the appellant at the taxation. The appellant filed the appeal on 16 June 2023, 191 days after the taxation decision, without seeking leave of court to file out of time.

Issues

  1. Whether the application is proper before the court.
  2. Whether the certificate of taxation in Tax Case No. 57 of 2022 should be set aside.

Orders

  • Appeal dismissed.
  • Costs awarded to the respondent.

Rules and key headnotes

Civil Procedure — Appeals — Taxation Appeals — Time Limits — Advocates Act s.62(1)
An appeal from a taxing officer's decision under Section 62(1) of the Advocates Act must be filed within 30 days of the decision, and Section 79(2) of the Civil Procedure Act does not apply to extend time for such appeals.
Civil Procedure — Appeals — Competence — Time-Barred Appeals — Leave of Court
An appeal filed beyond the statutory limitation period without leave of court is incurably incompetent and must be dismissed regardless of its merits.
Civil Procedure — Taxation of Costs — Consent Orders — Authority of Counsel Holding Brief
An advocate holding brief for another advocate is ordinarily expected to have instructions to proceed in the matter, and a consent on taxation entered by counsel holding brief binds the client.

Legislation cited (6)

Cases cited (1)

  • Uganda Electronics & Computer Ltd v Katuuma-Magala & Co. Advocates (Miscellaneous Cause No. 4 of 2006)

Full judgment

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

Master Trading Company Limited v Kimanywenda (Taxation Appeal 4 of 2023) [2023] UGHCCD 252 (30 June 2023)
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.