Nyakana v Luyiga (Miscellaneous Application 452 of 2023)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The court set aside the exparte taxation ruling on the ground that the applicant was not duly served with court process. The respondent had served M/s Barnabus D.K. Dyadi & Co. Advocates, but the record showed the applicant's advocates of record were M/s Kabega, Bogezi & Bukenya Advocates, with no evidence of any change of instruction. The failure to serve proper advocates denied the applicant the right to be heard.
Outcome
Exparte taxation ruling set aside; matter remitted for inter-party hearing
Facts
The applicant sought to set aside an exparte taxation ruling issued by the deputy registrar on 25th January 2023. The applicant contended he was never served with court process before the taxation application was heard. The respondent claimed service had been effected through M/s Barnabus D.K. Dyadi & Co. Advocates. The court's examination of the record revealed that at all material times the applicant's advocates of record were M/s Kabega, Bogezi & Bukenya Advocates, who had represented him through to judgment. There was no evidence on record showing any withdrawal of instructions from the original advocates or any instruction of the new firm the respondent purported to serve.
Issues
- Whether the applicant was duly served with court process before the taxation application was heard exparte.
- Whether the exparte taxation ruling should be set aside for want of proper service.
Orders
- The exparte taxation ruling dated 25th January 2023 is set aside.
- The taxation application shall be heard inter-party.
- Each party shall bear their own costs for this application.
Rules and key headnotes
Full judgment
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