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Tanzania Judgment

TZCA

20001214 TZCA Dar es Salaam

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Source document

01

Holding and result

A bill of costs presented in the Court of Appeal should not contain items of costs arising in the High Court, as the Court of Appeal Rules do not empower its taxing officer to tax such costs. The combined bill is incompetent.

Court disposition

Bill of costs dismissed as incompetent.

Orders

  • Applicant may file two separate bills of costs: one for the High Court and one for the Court of Appeal, to be taxed by the respective taxing officers.

02

Material facts

Parties

John L. Bessa

Applicant

Cargo Limited

Respondent Counsel: Mr. Ndyanabo

John Mmari

Respondent Counsel: Mr. Ndyanabo

Amounts and remedies

  • Claimed Costs: TZS 6,679,900

03

Procedural history

  1. Posture

    Bill of Costs / Taxation Before Court of Appeal

04

Questions and positions

Legal issues

Party arguments

Applicant
Applicant claimed costs incurred in both the High Court and the Court of Appeal, presenting a combined bill of costs.
Respondent
Respondents did not appear or respond despite being duly served.

05

Court’s reasoning

  1. 01

    Rule 118(1) of the Court of Appeal Rules, 1979

    The taxing officer of the Court of Appeal is limited to taxing costs arising out of applications or appeals to the Court of Appeal.

  2. 02

    Rule 3 of the Advocates' Remuneration and Taxation of Costs Rules (Government Notice No. 514 of 1991)

    Costs arising in the High Court are to be taxed by the Registrar or Deputy Registrar of the High Court as taxing officer of that Court.

06

Ratio, limits and disposition

Ratio decidendi

A bill of costs presented in the Court of Appeal should not contain items of costs arising in the High Court, as the Court of Appeal Rules do not empower its taxing officer to tax such costs. The combined bill is incompetent.

Obiter and limits

  • The applicant is at liberty to file two separate sets of bill of costs for taxation in the respective courts.

Court disposition

Bill of costs dismissed as incompetent.

  • Applicant may file two separate bills of costs: one for the High Court and one for the Court of Appeal, to be taxed by the respective taxing officers.

Source and reliance status

TZCA · 14 December 2000

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Judgment reading view

Judgment text

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Source document

TZCA

Judgment· 14 December 2000

20001214 TZCA Dar es Salaam

t 1 .. ZlU{CARGO LIMITED 2. JOHN MMARI ~ oouoooooooeooooo EESPOI\!"DENTS This is a b:i.11 of costs filed by the Applica.'1t JOHN L.BSSA, the original Appellant.. Ee claims for a total of Shs. 6,679, 900/= as costs which he incurred in pro,secuting his case in the High Court and the Appeal in this Court. The details of the costs is as itemized in his bill of cGEC-8 w11foh consists of 83 items. The A:ppl.icar:i; a~,3 "- o.:o. ed. c.:1d argued this nr,plica.t ion in person. The Respondents' Advocate 1 il:r. Ndyanabo who was duly served twice fill 7/9/2000 and 19/L~/c.,J00 a.id not appear to respond· to the claims and the:cefore ·::~.e hoaring proceeded ex::::,erte. As saj_d e3.rJ.ier 1 ~he A;:,pJ.ic:mt' s bill of costs comprises of a m:L"tture of co,5ts a.rising both in the High Court and in the Court of Appeal. The immed:!.ate i,ssuc i.s whether the taxing officer of the Court of Appeal has jurisdiction to tax the costs arising from the proceedings in the High Court and. whether it is corr;petent for the Ap1)licant to present such a combined bill of costs. The powers of taxation by the taxing officer of the Court of Appeal are conferred by rule 118 (1) of the Court of Appeal Rules, 1979., That rule limits the powers of the taxing officer of the t ,, •• I 2 2 (, Court of Appeal to taxation of costs arising from Applications and Appeals to the Court of Appeal. The holding in the

case of Azim 0f 1995 (unreported) is elaborate on the jurisdiction of the taxing officers. In that ce.se similar situa.tion arose in which a single bill of costs comprising of costs incurred in the High Court aTJ.d those which wer2 i. r:i.c::Tri.':d :Ln the Court of Appeal was filed for taxati::.,::l ;:iy th2: b:::ing officer of the Court of Appeal.. The Court 1 'It is fairly apparent that the power of a taxing officer under sub-rule (1) is limited to taxing costs arising out of appJ.ications or appeals to the Court of Appeal. That is the plain ar.d ordinary meaning of t:t--,.at sub-rule, c:.nd I ca.n other crm;:1truction on the provision. The corollary then is that costs arising in t~1.e F:i..gh Court are t8.xed by the Regist::::-ar or Deputy Regiffsra.:: of the ~1·'-ch (~ourt in his c.3pacity as taxing ,_ :c:·'•icer of tlla.t Court, as provided for under r. 3 of' the Advocates 1 Remuneration and taxation of costs Rules (Governpent Notice No. 514 of 1991). Thus a bill of costs presented in the Court of Appeal should not contain items of costs arising in the High Court, because as far as I could gather there is nothing in the Court of Appeal Rules empowering a taxing officer of the Court of Appeal to tax such costse:·i 0 0 ~/3 3 It is clear therefore tha_t the manner in which the bill of costs has been presented mB.kes it to be incompetent. Consequently therefore the bill of

costs is dismissed. The Applicant is at liberty to file two separa_te sets of Bill of Costs so that costs arising in the High Court are taxed by the taxing officer of that Court and those which ar:i_se ::_n the Court of Appeal are taxed by the taxing off:i_c,::,_' c:c i;Li2 Court as the law provides. Dated at D,n~ es Salaam this 14th day of December, 2000. -.... . ,. lf :·:'.".)'..,. ..... ' ~ t . . ◄ . .J~. ' !' -

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Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

Azim (1995) (unreported)

Case cited

Court of Appeal Rules, 1979 Rule 118(1)

Legislation

Legislation referenced in the available case record.

Advocates' Remuneration and Taxation of Costs Rules (Government Notice No. 514 of 1991)

Legislation

Legislation referenced in the available case record.

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