union trade center ltd v desire and ors taxation cause 1 of 2017 2018 eacj 15 14 august 2018

union trade center ltd v desire and ors taxation cause 1 of 2017 2018 eacj 15 14 august 2018

Instruction fees for interlocutory applications must not be based on subject matter value but on reasonable assessment of complexity and importance; mixed-up bill items are taxed off or reduced; disbursements disallowed without receipts.

Citation
union trade center ltd v desire and ors taxation cause 1 of 2017 2018 eacj 15 14 august 2018
Parties
Applicant/claimant: Union Trade Center (UTC) Ltd; Respondent/intervener: Succession Makuza Desire; Respondent/intervener: Succession Nkurunziza Gerald; Respondent/intervener: Ngofero Tharcisse
Court
EACJ
Jurisdiction
Tanzania
Judgment Date
14 August 2018
Procedural Posture
Taxation Cause / Ruling on Bill of Costs
Outcome
bill taxed
Legal Topics
Taxation of Costs, Instruction Fees, Interlocutory Applications, Disbursements
Source Language
English
Civil Procedure Costs and Taxation Taxation of Costs Instruction Fees Interlocutory Applications Disbursements

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Parties

Union Trade Center (UTC) Ltd

Applicant/claimant

Succession Makuza Desire

Respondent/intervener

Succession Nkurunziza Gerald

Respondent/intervener

Ngofero Tharcisse

Respondent/intervener

Procedural Posture

Taxation Cause / Ruling on Bill of Costs

Legal Issues

  1. 1 Reasonableness of instruction fees for interlocutory application
  2. 2 Appropriate taxation of mixed-up bill items
  3. 3 Entitlement to disbursements without receipts

Ratio Decidendi

Instruction fees for interlocutory applications must not be based on subject matter value but on reasonable assessment of complexity and importance; mixed-up bill items are taxed off or reduced; disbursements disallowed without receipts.

Court Disposition

bill taxed

Orders

  • Instruction fees taxed at USD 10,620 inclusive of 18% VAT
  • Other items taxed at USD 464