Roussos v GulamHussein (Civil Appeal 6 of 1995)
Observed later treatment
Citator coverage is limited to judgments in the Wakilii corpus and source-matched treatment records. Absence of a signal is not an assertion that the case remains good law.
AI-generated summary. This summary was generated by AI from the full text of the judgment. It may contain errors or omissions—always read the source judgment before relying on it.
Holding
On a second appeal concerning the taxation of an advocate's instruction fee, the Supreme Court held that the scale fixes only a minimum, not a maximum, and the figure lies in the Taxing Officer's discretion, into which a court will intervene only where there is an error in principle, not on quantum alone. The first ground succeeded because both the Taxing Officer and the appellate Judge wrongly assumed an exchange rate of UGX 1,000 per US dollar when it was UGX 94. The Taxing Officer's UGX 15,000,000 award was nonetheless unduly excessive, while the Judge's reduction to UGX 1,500,000 was manifestly too low. The Court substituted UGX 6,000,000.
Outcome
Appeal allowed; Taxing Officer's and appellate Judge's figures set aside and instruction fee fixed at shs. 6,000,000; cross-appeal dismissed.
Facts
In 1982 Eugenia Roussos sued the respondents in the High Court and obtained an ex parte judgment in her favour. She died in 1992, as did her advocate. The respondents applied to set aside the ex parte judgment and to substitute the present appellant, Nicholas Roussos, a son who had taken over administration of her estate, as plaintiff. The appellant successfully objected and the Supreme Court struck out the application to set aside the judgment, with costs to the appellant. The appellant then filed a Bill of Costs claiming shs. 35,000,000 as an instruction fee. The Taxing Officer taxed off shs. 21,000,000 and allowed shs. 15,000,000. On the respondents' application a High Court Judge (Katutsi J.) reduced the instruction fee to shs. 1,500,000, partly on a valuation of the suit property (a horse) and the fall in the value of the shilling, using an assumed exchange rate of UGX 1,000 per US dollar. The appellant appealed and the respondents cross-appealed.
Issues
- Whether the appellate Judge erred in basing his decision on an erroneous assumption that in 1982 the exchange rate was UGX 1,000 to US$1 when the official rate was UGX 94 to US$1.
- Whether the instruction fee allowed by the Taxing Officer was manifestly excessive and contrary to law because it exceeded the scale minimum.
- Whether the appellate Judge erred in substituting his own discretion for that of the Taxing Officer in reducing the instruction fee.
Orders
- Appeal allowed.
- The Ruling and Order of Katutsi J. set aside.
- Instruction fee fixed at shs. 6,000,000 substituted.
- Costs of the appeal in the Supreme Court and the lower court awarded to the appellant.
- Cross-appeal dismissed with costs.
Rules and key headnotes
Legislation cited (1)
- Advocates (Remuneration and Taxation of Costs) Rules 1982, Sixth Schedule (Statutory Instrument No. 123 of 1982)
Cases cited (7)
- Thomas James Arthur v Nyeri Electricity Undertaking (1961) E.A. 452
- Steel & Petroleum (E.A.) Ltd v Uganda Sugar Factory Ltd (1970) E.A. 141
- Makula International Ltd v Cardinal Nsubuga and Another (1982) HCB 11
- Pardhan v Osman (1969) E.A. 528
- Attorney-General v Uganda Blanket Manufacturers (Civil Application No. 17 of 1993)
- Premchand Raichand Ltd v Quarry Services (1972) E.A. 162
- Simpsons Motor Sales (London) Ltd v Hendon Corporation [1964] 1 All E.R. 833
Cases citing this judgment (20)
How later Ugandan judgments in the Wakilii corpus have cited this case. Treatment labels come from Sequitur — Uganda’s citator — each backed by a verbatim span from the citing judgment, and are not an assertion that this case is, or is not, good law.
- Edward Rubanga v Bashasha & Co. Advocates (Civil Appeal No. 258 of 2018)
- Mubangizi v Angerika and Another (Miscellaneous Application No. 24 of 2025)
- Kemigisa v The Registered Trustees of the Orthodox Church of Uganda (HCT-01-LD-MA-0055-2025)
- Attorney General v Akello & 8 Others (Miscellaneous Application 38 of 2024)
- Mukesh Shukla Babubhai v Senyonyi (Taxation Appeal 6 of 2022)
- Warid Telecom Uganda and Another v Isomgoma (Miscellaneous Application No. 34 of 2022)
- Uganda Taxi Operators & Drivers Association v Uganda Revenue Authority (Taxation Civil Reference 25 of 2017)
- Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017)
- Mugenyi v Hoima District Administration (Taxation Appeal No 35 of 2017)
- Sanlam General Insurance (U) Limited v Royal Transit Limited (Civil Appeal No. 13 of 2018)
- Mbale Resort Hotel (U) Limited v Babcon (U) Limited (Taxation Civil Reference 18 of 2018)
- Bagenda v Agaba (MISC. APPLICATION NO. 196 OF 2017)
- Uganda Revenue Authority v Shell (U) Ltd & 9 Ors [2017] UGSC 73
- Isamat v Epetait (Misc. Applic. No. 43 of 2015)
- Lyazi v S& Anorempa (Miscellaneous Cause No. 02 of 2012)
- National Social Security Fund v Joseph Byamugisha (HCCA 20 of 2012) followed
- Byamugisha v National Social Security Fund (HCT-00-CC-CA 16 of 2013) followed
- Shumuk Springs Development Ltd & 3 Ors v Mwebesa Katatumba & 6 Ors (Taxation Appeal No. 21 of 2012)
- Jobbing Field Properties Ltd v Lumonya Bushora & Co. Advocates (HCT-00-CC-CA 11 of 2008) followed
- Beatrice Kobusingye v Fiona Nyakana and Anor (Civil Appeal 5 of 2004)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.