Wakilii

Mwesigye v Tumusiime (Taxation Appeal 8 of 2023)

High Court · [2024] UGHC 59 · 2024 Appeal Partly Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Taxation appeal from Deputy Registrar's taxation of bill of costs
Decision
Bill of costs partially reduced — instruction fees adjusted from UGX 8,000,000 to UGX 6,000,000

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

Held that the instruction fees of UGX 8,000,000 awarded by the Taxing Master were excessive given the value of the subject matter. The court reduced instruction fees by UGX 2,000,000 to UGX 6,000,000 after applying the scales in the Sixth Schedule of the Advocates (Remuneration & Taxation of Costs) Regulations. The appeal was partly allowed.

Outcome

Bill of costs partially reduced — instruction fees adjusted from UGX 8,000,000 to UGX 6,000,000

Facts

The appellants were unsuccessful in Civil Appeal No. 19 of 2020 arising from a land dispute over a Kibanja in Kiruhura District valued at over UGX 20,000,000. They were condemned to pay the respondent's costs. The respondent filed a bill of costs which the Deputy Registrar taxed and allowed at UGX 38,077,975. Dissatisfied with this award, particularly the instruction fees of UGX 8,000,000, the appellants lodged a taxation appeal arguing that the bill was manifestly excessive, that the Taxing Master did not exercise her discretion judiciously, and that certain items were neither factual nor lawful.

Issues

  1. Whether the bill of costs taxed at UGX 38,077,975 was manifestly excessive.
  2. Whether the Taxing Master exercised her discretion judiciously in allowing instruction fees of UGX 8,000,000.
  3. Whether certain items in the bill of costs were properly allowed according to law and the Advocates (Remuneration & Taxation of Costs) Regulations.

Orders

  • Instruction fees reduced from UGX 8,000,000 to UGX 6,000,000.
  • Item 3 of the bill of costs adjusted to deduct UGX 2,000,000.
  • Appeal partly allowed.

Rules and key headnotes

Taxation of Costs — Instruction Fees — Assessment of Reasonableness
Instruction fees must be assessed having regard to the value of the subject matter, the complexity of the case, and the applicable scales in the Sixth Schedule of the Advocates (Remuneration & Taxation of Costs) Regulations. Instruction fees awarded without proper application of these factors may be reduced on appeal as manifestly excessive.
Judicial Review of Taxation — Standard of Appellate Intervention
A judge will not interfere with the assessment of what the taxing officer considers to be a reasonable fee save in exceptional cases where it is shown that the taxing officer applied a wrong principle, or where the amount allowed is manifestly excessive or manifestly low such that upholding it would cause injustice.
Taxation of Costs — Principles Governing Exercise of Discretion
The Taxing Master has discretion in taxation of costs but must exercise it judicially and not whimsically. Relevant considerations include the complexity of the case, the value of the subject matter, the time taken, and the need to ensure costs remain at a reasonable level so as not to deny access to justice.

Legislation cited (6)

Cases cited (5)

  • Mbabali Jude v Edward Kiwanuka Sekandi (Constitutional Court Petition No. 28 of 2012)
  • Patrick Makumbi and Another v Sole Electrics (U) Ltd [1990-1994] 1 EA 306
  • Simba Properties Investment Co. Ltd and Others v Vantage Mezzanine Fund II Partnership and Others (High Court Civil Appeal No. 0002 of 2023)
  • Bank of Uganda v Sudhir Ruparelia (Supreme Court Taxation Reference No. 0001 of 2023)
  • Bank of Uganda v Banco Arabe Espanol (Civil Application No. 23 of 1999)

Full judgment

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

Mwesigye v Tumusiime (Taxation Appeal 8 of 2023) [2024] UGHC 59 (21 February 2024)
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.