Wakilii

Sebalu v Secretary General of East African Community (Taxation Cause 1 of 2014)

East African Court of Justice · [2015] EACJ 85 · 2015 Bill Taxed Down AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Taxation of costs following award in Reference No. 8 of 2012
Decision
Bill of costs reduced from USD 297,006 to USD 22,970 after taxation

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Taxing Officer awarded instruction fees of USD 9,000 plus VAT and getting up fees of USD 2,655, finding the reference not complex as it concerned straightforward enforcement of a court order. Total costs taxed at USD 22,970 including disbursements for travel and accommodation, with some items disallowed for lack of receipts or justification.

Outcome

Bill of costs reduced from USD 297,006 to USD 22,970 after taxation

Facts

The Applicant had been awarded costs in Reference No. 8 of 2012, which concerned enforcement of a judgment in Reference No. 1 of 2010 and payment of taxed costs from Taxation Cause No. 1 of 2011. The Applicant filed a bill of costs for USD 297,006 covering instruction fees, attendances, and disbursements. The parties agreed on most items except instruction fees and some disbursements where the Respondent objected to receipts not being served in advance. The Taxing Officer exercised discretion to admit receipts produced at the taxation hearing and taxed down the claimed amounts based on reasonableness and the complexity of the underlying reference.

Issues

  1. What instruction fees should be awarded for the reference seeking enforcement of a prior judgment?
  2. What disbursements should be allowed for counsel's travel and accommodation in attending taxation proceedings?
  3. Whether receipts produced at the taxation hearing (but not served 14 days in advance) may be admitted in support of claimed disbursements?

Orders

  • Instruction fees taxed at USD 9,000 plus VAT at 18% (USD 1,620).
  • Getting up fees taxed at USD 2,655 (one quarter of instruction fees).
  • Disbursements and attendances taxed at USD 9,595.
  • Total bill of costs taxed at USD 22,970.

Rules and key headnotes

Civil Procedure — Taxation of Costs — Instruction Fees — Assessment of Reasonableness
In taxing instruction fees under Rule 9 of the Third Schedule, the Taxing Officer must exercise discretion having regard to the amount involved, the nature, importance and complexity of the reference, the interest of parties, other costs allowed, general conduct of proceedings, and all other relevant circumstances. Where a reference concerns straightforward enforcement of an existing court order and is not complex, instruction fees must be taxed at a reasonable amount proportionate to the work actually required.
Civil Procedure — Taxation of Costs — Disbursements — Proof by Receipts
Where a party fails to serve receipts in support of claimed disbursements within the 14-day period prescribed by Rule 4 of the Third Schedule, the Taxing Officer may nonetheless exercise discretion to admit original receipts produced at the taxation hearing itself, as the Court will not dwell on technicalities where the purpose of the time limit was merely to facilitate advance scrutiny.
Civil Procedure — Taxation of Costs — Accommodation and Travel Disbursements — Reasonableness
Under Rule 11(1), the Taxing Officer shall allow only costs, charges and disbursements as appear to have been reasonably incurred, and no costs shall be allowed which appear to have been incurred through overpayment or extravagance. Counsel may claim accommodation for the night before the hearing and departure the following day, but extended stays of multiple nights will be taxed down to a reasonable period absent special justification.
Civil Procedure — Taxation of Costs — Getting Up Fees
Getting up fees are to be taxed at one quarter of the instruction fees awarded, in accordance with Rule 2 of the Second Schedule to the East African Court of Justice Rules of Procedure.

Cases cited (13)

  • James Katabazi & 21 Others v Secretary General of the East African Community (Taxation No. 5 of 2008)
  • Calist Mwatela & 2 Others v The East African Community (Taxation Cause No. 1 of 2006)
  • Prof Anyang Nyongo and others v The Attorney General of the Republic of Kenya (Taxation No. 2 of 2010)
  • Modern Holdings East African Ltd v Kenya Ports Authority (Taxation Cause No. 1 of 2010)
  • The Attorney General of the Republic of Kenya v Prof. Anyang Nyongo & 10 Others (Appeal No. 1 of 2009)
  • Attorney General of Kenya v Prof. Anyang Nyongo & Others (Taxation Cause No. 2 of 2010)
  • Kenya Ports Authority v Modern Holdings Ltd (Taxation Reference No. 4 of 2010)
  • Paul K. Ssemowogerere & Zachary Olum v Attorney General (Civil Application No. 5 of 2001)
  • Zachary Olum & Another v Attorney General (Civil Application No. 1 of 2004)
  • Zuberi v Returning Officer and Another [1973] EA 33
  • Plaxeda Rugumba Vs The Attorney General of the Republic of Rwanda
  • Baldan v R [1969] EA 528
  • Premchand Limited and Another v Quarry Services of EA Limited [1972] EA 162

Full judgment

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

Sebalu v Secretary General of East African Community (Taxation Cause 1 of 2014) [2015] EACJ 85 (20 March 2015)
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.