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Sebalu v Secretary General of East African Community (Taxation Cause 4 of 2013)

East African Court of Justice · [2015] EACJ 87 · 2015 Application Partly Allowed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Taxation of bill of costs following dismissal of application for extension of time to file appeal
Decision
Bill of costs substantially reduced from USD 307,349.04 to USD 16,010

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The Taxing Officer held that instruction fees must be assessed according to the nature, complexity, and importance of the matter. For a straightforward application for extension of time involving settled principles of law, instruction fees of USD 6,000 plus VAT were reasonable. Getting up fees were awarded at one quarter of instruction fees. Disbursements without supporting receipts were taxed off as non-compliant with mandatory procedural requirements.

Outcome

Bill of costs substantially reduced from USD 307,349.04 to USD 16,010

Facts

The applicant filed a bill of costs totalling USD 307,349.04 following dismissal of his application for extension of time to file an appeal from a judgment in Reference No. 1 of 2010. The underlying application had been heard on 22 January 2013 and dismissed with costs on 14 February 2013. The parties agreed on most items in the bill of costs, with disputes remaining on instruction fees (claimed at USD 200,000), getting up fees, and certain disbursements. The applicant argued the matter was complex and important, citing precedents awarding instruction fees up to USD 65,000. The respondent contended the application was straightforward, involving settled principles, and proposed USD 5,000 as reasonable instruction fees.

Issues

  1. What is the reasonable amount of instruction fees to be awarded for an application for extension of time to file an appeal?
  2. What is the appropriate getting up fee to be awarded as a proportion of instruction fees?
  3. Whether disbursements can be allowed without production of receipts as required by the Rules of Procedure?

Orders

  • Instruction fees taxed at USD 6,000 plus VAT at 18% (USD 1,080), totalling USD 7,080.
  • Getting up fees taxed at USD 1,740 (one quarter of instruction fees).
  • Items 30, 31, 32, and 41 taxed off for lack of receipts.
  • Item 11 taxed at USD 3.
  • Agreed items totalling USD 7,190 allowed as taxed.
  • Bill of costs taxed at a grand total of USD 16,010.

Rules and key headnotes

Taxation of Costs — Instruction Fees — Exercise of Discretion
In taxing instruction fees, the taxing officer must exercise discretion judiciously according to fixed principles of reason and justice, having regard to the nature, importance and complexity of the matter, the interest of parties, other costs allowed, general conduct of proceedings, and all other relevant circumstances, not according to private opinion, benevolence, sympathy, or arbitrarily.
Taxation of Costs — Assessment of Complexity and Importance
Where an application involves settled principles of law previously interpreted in several cases, does not raise new jurisprudential matters, and is straightforward in nature, instruction fees must be assessed accordingly and cannot be justified at the higher end of the scale applicable to complex or novel matters of public importance.
Taxation of Costs — Disbursements — Production of Receipts
Receipts for disbursements must be produced to the taxing officer and copies served on the other party at least 14 days before taxation as required by the Rules of Procedure. Non-compliance with this mandatory requirement results in disbursements being taxed off.
Taxation of Costs — Getting Up Fees
Getting up fees are properly awarded at one quarter of the instruction fees allowed, in accordance with the taxation schedule and as claimed by the party seeking taxation.

Legislation cited (4)

  • East African Court of Justice Rules of Procedure Rule 4
  • East African Court of Justice Rules of Procedure Third Schedule Rule 9
  • East African Court of Justice Rules of Procedure Second Schedule Rule 2(1)
  • East African Court of Justice Rules of Procedure Second Schedule Rule 4

Cases cited (13)

  • James Katabazi & 21 Others v Secretary General of East African Community (Taxation No. 5 of 2008)
  • Calist Mwatela & 2 Others v East African Community (Taxation Cause No. 1 of 2006)
  • Prof Anyang Nyongo and others v 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)
  • 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 Returneing Officer and Another 1973 E.A 33
  • Baldan Vs R. MC, Baldan Vs R. Mohamed Osman, 1969 EA528
  • Premchand Limited and Another Vs Quarry Services of EA Limited 1972 EA 162
  • Ondieki v Samuel Mageto (Civil Appeal No. Nai. 248 of 2003)

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 4 of 2013) [2015] EACJ 87 (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.