alcon international limited v standard chartered bank of uganda and ors reference 1 of 2014 2015 eacj 52 27 july 2015

alcon international limited v standard chartered bank of uganda and ors reference 1 of 2014 2015 eacj 52 27 july 2015

The Applicant failed to demonstrate that the Taxing Officer exercised her discretion improperly or applied wrong principles. The appeal was not complex, the value of the subject matter was not relevant, and the amount awarded was reasonable. There was no manifest error or injustice to warrant interference with the Taxing Officer's award.

Citation
alcon international limited v standard chartered bank of uganda and ors reference 1 of 2014 2015 eacj 52 27 july 2015
Parties
Applicant: Alcon International Limited; 1st Respondent: Standard Chartered Bank of Uganda; 2nd Respondent: The Attorney General of Uganda on behalf of Republic of Uganda; 3rd Respondent: The Registrar of the High Court of Uganda
Court
EACJ
Jurisdiction
Tanzania
Judgment Date
27 July 2015
Procedural Posture
Reference (taxation) Appeal / Appellate Division Judgment on Reference Against Taxing Officer's Ruling
Outcome
Reference dismissed with costs to the Respondents. Taxing Officer's award of USD 17,000 as instruction fees upheld.
Legal Topics
Taxation of Costs, Instruction Fees, Judicial Discretion, Jurisdiction, Preliminary Objection
Source Language
English
Civil Procedure Costs and Taxation Taxation of Costs Instruction Fees Judicial Discretion Jurisdiction Preliminary Objection

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Parties

Alcon International Limited

Applicant

Standard Chartered Bank of Uganda

1st Respondent

The Attorney General of Uganda on behalf of Republic of Uganda

2nd Respondent

The Registrar of the High Court of Uganda

3rd Respondent

Procedural Posture

Reference (taxation) Appeal / Appellate Division Judgment on Reference Against Taxing Officer's Ruling

Legal Issues

  1. 1 Whether the Taxing Officer exercised her discretion properly in awarding instruction fees of USD 17,000 instead of the claimed USD 2,827,130 plus VAT
  2. 2 Whether the order of the Taxing Officer in awarding instruction fees should be varied

Ratio Decidendi

The Applicant failed to demonstrate that the Taxing Officer exercised her discretion improperly or applied wrong principles. The appeal was not complex, the value of the subject matter was not relevant, and the amount awarded was reasonable. There was no manifest error or injustice to warrant interference with the Taxing Officer's award.

Court Disposition

Reference dismissed with costs to the Respondents. Taxing Officer's award of USD 17,000 as instruction fees upheld.

Orders

  • Taxing Officer’s assessment of instruction fees at USD 17,000 is upheld and left undisturbed.
  • Reference is dismissed with costs to the Respondents.