Wakilii

Stanbic Bank Holding Limited v Uganda Revenue Authority (Application No TAT 56 of 2019)

Tribunal · [2021] UGTAT 23 · 2021 Taxation Stayed AI-generated summary ↓ Download Pin to watchlist Add to matter
Jurisdiction
Uganda
Case Type
Taxation of bill of costs arising from preliminary objection ruling in main tax appeal application
Decision
Taxation of bill of costs stayed pending final determination of main application

Observed later treatment

No later-treatment classification is recorded for this judgment.

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Holding

The tribunal ruled that a bill of costs arising from a preliminary objection ruling should not be taxed before the final determination of the main application. Although the applicant succeeded on the preliminary objection and was awarded costs, the tribunal had not exercised its jurisdiction fully and finally. The taxation of costs was stayed until the final determination of the main application, with each party to bear its own costs of the taxation hearing.

Outcome

Taxation of bill of costs stayed pending final determination of main application

Facts

The applicant filed a taxation of bill of costs following a ruling on 17 January 2020 in which the tribunal dismissed a preliminary objection raised by the respondent and awarded costs to the applicant. The preliminary objection had challenged the timeliness of the applicant's main application filed in October 2019. The respondent opposed the taxation, arguing that the bill was premature because the main application remained pending at hearing stage and the tribunal had not directed immediate taxation. Both counsel ultimately agreed that taxation should be deferred until final determination of the main application.

Issues

  1. Whether the applicant's bill of costs should be taxed before the final determination of the main application.

Orders

  • This bill of costs shall be stayed until the final determination of TAT No. 56 of 2018.
  • Each party shall bear its own costs.

Rules and key headnotes

Civil Procedure — Costs — Taxation — Timing of Taxation When Main Matter Pending
Where a tribunal awards costs on a preliminary objection but has not exercised its jurisdiction fully and finally in the main application, the taxation of those costs should be stayed until the final determination of the main application.
Civil Procedure — Costs — Discretion of Court — Costs Follow the Event
The principle that costs follow the event means that costs are to abide the result of the final trial where the court has not exercised its jurisdiction fully and finally, and the event refers to the result of the entire litigation rather than interlocutory rulings.

Legislation cited (1)

  • Civil Procedure Act Cap.71 s.27

Cases cited (4)

  • Republic v Rosemary Wairimu Munene (Judicial Review Application No. 6 of 2014)
  • Donald Campbell v Pellock [1923] AC 732
  • Rwantale v Rwabutoga [1988-1990] HCB 100
  • Dinah Busiku v Uganda Land Commission & Masuba Francis (HCT-04-CV-MA-0050 of 2012)

Full judgment

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

Stanbic Bank Holding Limited v Uganda Revenue Authority (Application No TAT 56 of 2019) 2021 UGTAT 23 (28 April 2021)
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.