Yahaya Kirisa v Attorney General (Civil Appeal 315 of 2002)
Observed later treatment
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Holding
The High Court allowed the appeal, finding that the taxing master's award of instruction fees was manifestly low. The court held that the taxing master correctly applied the Sixth Schedule scale but failed to consider additional factors including the value of the subject matter, the complexity of the case, the time involved, and prevailing economic conditions. The instruction fees were increased from Shs 10,887,500 to Shs 20,000,000.
Outcome
Taxing master's ruling set aside and instruction fees increased to Shs 20 million
Facts
The appellant's counsel filed an appeal against a taxation ruling by the Registrar dated 16 April 2002. The underlying suit (Civil Suit No. 40 of 1991) concerned property comprised in LRV 652 Folio 2 Plot 2 Katego Road, Kampala. The suit was settled by consent on 6 January 2000, with judgment entered in favour of the appellant for US$539,084 plus Shs 4 million. The appellant subsequently filed a bill of costs claiming instruction fees of 10% of Shs 970,351,200 (the Uganda Shilling equivalent of US$539,084 at that time). The taxing master allowed instruction fees of only Shs 10,887,500. The appellant argued this was manifestly low and the taxing master misdirected herself by refusing to exceed the Sixth Schedule scale. The case had taken nearly nine years to settle and involved very valuable property worth over 900 million shillings.
Issues
- Whether the taxing master erred in awarding instruction fees of Shs 10,887,500, which were manifestly low.
- Whether the taxing master misdirected herself by declining to exceed the Sixth Schedule scale when awarding instruction fees.
- Whether instruction fees should be increased to 10% of the value of the subject matter.
Orders
- Appeal allowed.
- Ruling of the taxing officer set aside.
- Instruction fees increased to Shs 20,000,000.
- Costs of the appeal awarded to the appellant.
Rules and key headnotes
Legislation cited (6)
- Advocates Act s.61(1)
- Advocates (Remuneration and Taxation of Costs) Rules SI 258-6
- Advocates (Remuneration and Taxation of Costs) Rules 1982 r.1
- Advocates (Remuneration and Taxation of Costs) Rules 1982 r.34
- Advocates (Remuneration and Taxation of Costs) Rules 1982 r.35
- Advocates (Remuneration and Taxation of Costs) Rules 1982 Sixth Schedule
Cases cited (10)
- Nicholas Rossous v Gulamhussein (Court of Appeal No. 6 of 1995)
- Alex Okello v Kayondo (Supreme Court, Court of Appeal No. 1 of 1997)
- Premchand Raichand Ltd v Quarry Services [1972] EA 182
- Mukula International Ltd v His Eminence Cardinal Nsubuga and Another [1982] HCB 11
- HCCS 1104/99 NHCC-Vs-Matsiko
- Gullamhusein Habib
- Uganda Blanket Manufactures [1975] Ltd
- Attorney General v Uganda Blanket Manufactures (Civil Application No. 17 of 1993)
- National Housing Construction
- Simpson Motor Sales (London) Ltd v Herdson Corporation [1964] 3 All ER 833
Cases citing this judgment (2)
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.
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.