Mugisha Vincent v Aston Peterson Kajara (MA 0131 OF 2019)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The High Court dismissed an application for leave to appeal out of time against a taxation ruling. The applicant, a practicing advocate, delayed over six months before filing the application and pursued multiple irregular procedural steps. The court found no sufficient cause to extend time and held that the conduct amounted to abuse of court process intended to delay justice.
Outcome
Application for leave to appeal out of time dismissed with costs
Facts
The applicant Mugisha Vincent, a practicing advocate, sought leave to appeal out of time against a taxation ruling delivered on 29 May 2019. The ruling arose from Taxation Application No. 26 of 2018, which itself stemmed from Election Petition No. 4 of 2016. The applicant first filed MA 118 of 2019 on 21 October 2019 seeking review of the Registrar's decision, which was dismissed for being brought under the wrong procedure. On 5 November 2019, he filed MA 131 of 2019 for leave to appeal out of time and stay of execution. During the taxation hearing, the applicant had submitted written submissions rather than attending in person. The applicant took no action for over six months after the taxation ruling was delivered, then pursued multiple irregular procedural steps including writing to the Registrar on 16 October 2019 requesting review.
Issues
- Whether the court should grant leave to appeal out of time against the Registrar's decision in Taxation Application No. 26 of 2018.
- Whether the court should grant a stay of execution pending appeal.
Orders
- Application dismissed.
- Costs awarded to the respondent.
Rules and key headnotes
Legislation cited (1)
Full judgment
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