Sebalu v Secretary General of East African Community and Another (Reference 1 of 2011)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
The Taxing Officer reduced the claimed instruction fee from USD 10 million to USD 65,000, finding the original claim excessive and unreasonable. The matter was not complex and was distinguishable from more intricate cases. A getting up fee of USD 16,250 (one quarter of instruction fee) was awarded per Rule 2(1) of the Second Schedule. VAT at 18% was allowed. Many items in the bill were taxed off for lack of receipts or because they were covered under instruction fees. Total costs taxed at USD 105,068.20 to be shared equally between the two Respondents.
Outcome
Bill of costs reduced from USD 14,357,669.10 to USD 105,068.20
Facts
Hon. Sitenda Sebalu filed a bill of costs totaling USD 14,357,669.10 for costs incurred in conducting Reference No. 1 of 2010 before the East African Court of Justice. The Applicant had been awarded costs against the 1st and 2nd Respondents in that Reference. The bill included an instruction fee of USD 10 million, VAT, getting up fees, and numerous disbursements for travel, accommodation, photocopying, and court attendances between Kampala and Arusha. The Respondents conceded to some items but objected to many others on grounds of lack of supporting receipts, excessive amounts, and improper claims. The Applicant's counsel argued the matter was of great international and political importance, involved novel legal points, and required extensive research and preparation.
Issues
- What is the appropriate amount to be taxed for instruction fees in this matter?
- Whether the Applicant is entitled to a getting up fee?
- Whether the Applicant is entitled to VAT on the instruction fee?
- Which items in the bill of costs should be allowed and at what amounts?
Orders
- Instruction fee taxed at USD 65,000.00
- Getting up fee awarded at USD 16,250.00
- VAT at 18% awarded at USD 14,625.00
- Reimbursable disbursements awarded at USD 9,193.20
- Total bill taxed at USD 105,068.20
- Costs to be shared equally between the 1st Respondent and 2nd Respondent
Rules and key headnotes
Cases cited (6)
- Prof. Anyang' Nyong'o and Others Vs Attorney General of the Republic of Kenya and Others
- Calist Mwatela and 2 Others Vs East African Community
- Mortem Holdings (EA) Limited Vs the Kenya Ports Authority
- Premchand Limited and Another, 1972 East Africa page 162
- James Katabazi's case
- Calist Andrew Mwatela
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.