19981228 TZHC Arusha
There existed an advocate-client relationship for contentious matters after the Respondent's enrollment as an advocate, entitling him to claim costs. However, the Taxing Officer failed to exercise discretion judicially in awarding instruction fees of T.shs. 40,100,900/= without evidence of the Respondent's salary or...
Source-derived case information.
- Citation
- 19981228 TZHC Arusha
- Parties
- Applicant: The Board of Trustees of Tanzania National Parks; Respondent: Method Kihomogoro
- Court
- TZHC
- Jurisdiction
- Tanzania
- Judgment Date
- 28 December 1998
- Procedural Posture
- Miscellaneous Civil Application (reference) / Ruling on Reference From Taxing Master's Decision
- Outcome
- Award set aside; matter remitted for fresh taxation.
- Legal Topics
- Advocate Client Relationship, Taxation of Costs, Remuneration of Advocates, Limitation Periods, Judicial Discretion
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
The Board of Trustees of Tanzania National Parks
Applicant
Method Kihomogoro
Respondent
Procedural Posture
Miscellaneous Civil Application (reference) / Ruling on Reference From Taxing Master's Decision
Legal Issues
- 1 Whether there existed an advocate-client relationship between the parties for the purposes of taxation of costs.
- 2 Whether the bill of costs was enforceable in the absence of a High Court order for costs.
- 3 Whether the bill of costs was time-barred.
Ratio Decidendi
There existed an advocate-client relationship for contentious matters after the Respondent's enrollment as an advocate, entitling him to claim costs. However, the Taxing Officer failed to exercise discretion judicially in awarding instruction fees of T.shs. 40,100,900/= without evidence of the Respondent's salary or proper basis, rendering the award arbitrary. The instruction fee must be remitted for fresh taxation with evidence of the Respondent's salary at the material time.
Court Disposition
Award set aside; matter remitted for fresh taxation.
Orders
- Instruction fee in the bill of costs to be remitted to the Taxing Officer for fresh taxation de novo.
- Evidence of the Respondent's salary at the material period to be provided by affidavit, with opportunity for reply by counter-affidavit.
Full Case Text
Judgment text and source record
1 paragraphs
IN 'l'to.ll lllGH· COlJR.T OF T.ANZAlf.U ·. AT ARUSIIA. . .-·~ ·', _::., •·_·. ··Mrsc.·. g;v.i:~-. APPLICATION (R~. )N0.90/97 ( c/F'".Ame~ded bill ·of Cost No. 5/97 tro::in:/ oi:ri~er I s· decision at 3/6/97) Till!l l30ARD' OF Tl\UST3ES OFO •••• APPLICANT · TJ'j!.NZANIA NATIONAL PARKS 0 VRS }DrIIOD KIHOMOGORO(~DVQCA!_EL• ••• ,RESPONDlliNT RULilW HKWAWA,J •. I ·,: :In .,the instant natter, wllicl, ~ias been ins ti tut ed. in thi G cour-t . .. : ( ·:. ' by w·a.y_. . I of Reference, . TJIJ J3CWID OF TRu'"ST:1l-:-U OF T.AlfZJJi.TJ..A. lT.A.TlOliI.L PARKS, hereinafter to be .referred to 'as t'.1e Applicant end -in ot:.1er occ.a.s.s.ions by thei;r ?,.Cronyr.1 T.Al'fli..Pli, seek to set aside or quash the decision of the T~in~-Master of Jµne 3, i997 in tt.e :aill of_. Cost~I lfo.5 of 1997 whereupoil . • . '1-ttirJ:OD . . K_::iIOI;OGOHO, . • hereinafter . to be ref.f!rre~ •. · • • ·• . 1· to ai:s t:1e Resp9~d.ent;' w~s fimx:ded a sum of T. shs. 40,100,_900/t. a~ - hi~ .brief •• ' • • • . •.. • • •• I fees in a RiGh Cot~t Civil' suit, naoely, Civil Case }{o~ 9 9:f 1994 at . . . . . -. \°' .... Arusha. . \ ·· I The ·R~f'erence ·i:s supported by an affidavit de.pone~ by lir.Ben i· • Lobulu, the lear;1ul counsel for th"e Applicant, who on ll>el:all of the . -1 . Applicant has raised severa.l grou-11.ds of conplaint a. 6ainst t::..? decision of tl"ie-· Ta.J::i:nt; Mast~:r;. Tb.e ,.;rounds, if I t1ay r0prod_1.1.c0 them for-case of refGYOH;e are ae fo],lows:- . i'(a) The detcrnination of th~ point w:1etl1er the· RJ~poncT~nt was ac'tin_:_;- as Advoca<te for his er,1ployer was, a' na.t·te:'r'. for a j1.,~dc;e bf the High Cou:.ct. The Taxing O!:fi.c~r, t!1eref ?ro, erred in en tertaininG · it. · t•·· '• . . •. ( b) The,bill of costs was not enforceable as there vas no High ·court Order for costs as required ··by' section 60 ·of t:1e A:l'vocat0s t.-Ord:i.nance (CcJ.p.341) and was. prei3cntod in violati?n of sections 53 and 54 of ti1e 4"dvocq.te·s: Ordinance. ( c) At all J:1.a.tcrial tiL1es, and in vic~r of the evidenc0 · tendered . a.nci of· t:10- full set. o.f .~ir_cunstances 1 there was' no clien:t . advooate relationship between the Applioa.rit,:and -the :Respondent. (d) At all naterial times~ 'th~ Res:p~nd~ had been the, usi~G _. AP,plica.nt' s -{clie~tts) :tiIJa -for whic!l he wa~ o.lrea.dy fully re~uneratetl and tb.e 'I'a:x:int3". Offiqor should have holcl ·.tl~t th@_ Respi:mclmi. t was all alon,~~ pcrforr,1int3' .his dutico c1s a , c9,r1Jorii). tion SeQreta;ry. · / ••• , •• 2 (e) The .'T~:dti~ Officer errea in h lding that Applicant iook a· risk for tru ting the Repp<mdent. \ (f) The Ta.x:;i.ng Officer erred in aiarding costs . ., at all ol' on the scale Ile did wl1en there was no defertce to the sttlt, no preparations before trial were r;iade · since. no trial was contemplated at all, The ta.2:in.:.; ·officer erred in holding that there was any comple:x:i. ty in the matter or that ..neeo- tiations were "protracted" and erred in not · taking into consideration that the ResponclGnt '~acl in. fact been rcr.1l:n0rated alreadJ:. . -·~-. ·--~. (h) T:10 Taxine5 Officar er:rcd in not holdin,:,; that co1.n1ter-clair,1s are not entertained in :Bill of Costs. These counter-clai □s have· ·relevance a in th0 essessment of _costs and/or·in deciding whether the Bill of costs should be e~1tcrtain0d in tho first place. It is not in·elevant to·mention t!.1at the Appli:cant's oatter was t ~ advoca tod upon by Hr• LJ bulu from lo bulu & Co. Advoca tcs w:ioroas the Respondent was reprosent;d by 1-'ir. Maro from Maro & _Co Advocates. The riatter prina faoio appe~s quite siJ:11)10, but in r_eality is involving and n_ot free from difficulty. In ny view the central issue/the cravaL~on of tb.0 case is ~-,1.>.etl1or or not there was a client/ advocate relat~onsl ip 'bEltween tl1e parties~ 0 Mr. Lobulu :·.as i:r.. :us WTi tten subr.ri.ssion addressed the court in substance to tl,e effect t~:at at the matG1·ial period th? Resy)ndent was emp4oyed b,V TAl~.aPJ:.. ( the ·acronym of tLe pro.f:lent Applfcant) full tiBe an~ salaried Corporation Secrcta:cy. It is. Mr. :Wbul11 1 s main pl~nk of his argument . l that ~t no_ tioo cli(1. t1_1e parties:_·contci?la.te th~ adio.cate~c1ient relationship botwccn th~nselves·,. , , It is also his contention t~1at the .. . - Presumption of o/\.":"ocatc/client is .f,.rrthcr n0,_:,ated the Respondent has nover been paid a "retainer" by jI t:10 fact that ANAEA and when ha acted in ·mgh Court Civil Case No.9 of 1994 (ARUSHA ·sub-Rocistry) 1 he was not briefec.l as.an-advocate but as a fulltime~ fully and. fully rer:nmera.tccl· ooployec 'of the Applicant., In rebuttal it was sulloi tted· by :,x-Haro, if I mp,,Y put it in a nutshell, to the effect that when tl1e Respondent was· dealinc with civil case No. \ 9 of .1994 he eraployed. his profossional skil:;Ls as an .. ; ... advocate .within the neani~g of Sec~ion J ( 2). cif ~h,~ ,4.tivocate ts . . . ' '•. . • .~!L .' . Ordinance - Cap .341. It has been .further a.:..·;ued on behalf of the Respondent that as- ;is-•(,rvidc:mt --·and: rcfloctod by the Applicant's letter to tho !Ion. C1lief . .Justice- '(Ref .lfoeTl'T.P/CP7/40 of 19 t~1e March :t ~?~Ji~i}( ''!I", ;,gs; ~-.... , ... -•~:';t'•'l"R;~\fti:((?·· "3/:\. '; 't/>;' . ,:... .)l;'i,),~:fil"'g:,: - , 3 ' .·.. :,. - ::\:'41'~!~}~}~;.?~:>.. ~. . · , . .. .. . . 1992) tha'n~·~p~hde~t\s ~ollment as ari advooa~~ wa:S ~orted by the .AP.t!l~can-t be6~use ~ow ha· could deal with both ;9qntontions and non- .. . . contention's..··Jiia.tto:ts •. .. . ... In: qtherwords, bofore .his. ~erµ-ollment he could . : only- deal with· non-contentions .matters and that. ~~AP.A,. ~d. to engage t~ se~11es of .an adv? 7a_t~ to hana~~ i tf c_o~~~i~~tjs-":matt~1,s/business. I ·~~Y;~,-:.~<:>tmlf an.d d:i,spa.ssion:atoly conside1ed ~he illur,ti.nating and refreshing ar,r_;1.1~.1011ts of both learned ~ounse1.· I must houever, say that a:part f1·on th0ir submissions the matter · s not free from difficulty•.· I vont1....re to say that thoir. ar Qlffi0ll t 4. ~ M oi.:wly b . ove:rlook~d or pi~~od down· so6e i~portan~ consid~rf1=.o~s•. I: ..is conoon ,ground that tho Respondent was employed· by' f.A!UPA be:for0 his enrollment az an advocate •. As ric,1tly • . argued, ' • . -by Mr,.: 1!~0, learned I •·• 1 1 counsel for the'Hcs~Jondont, there is no doubt that ·by becominc an advocate the Ros:~ondont acquired/o~tairtod . ". . .. ' . an addi tio;~l qu.a.lification. The suit claio in civil case No. ~ of 1994 was for an a.r.101..mt w~.1ich is over T.shs. 12 billion and the suit ar.~ainst T.All.APA ·was filed by tw9 .adv.ocates, nancly Messrs Maira and m.ra.r.ibo. There can not be the sli4ltest dc1.~:Jt. that, havinf; regard to tho afore.e,uini::;, ·tho Re~pondent was briof~d by his eraployer· ( 1l1iu:I...\PA) to ds.il;l ~ii tJ{ t:1e case as an advoc::~tc and not otherwise. I a.r.i fortified· in· -thin view by TAU.APA' S let-tel' to ~he chief' Justice, . us alr0ady m~1}ti-0nc<l, oar lier on, th~t TAJ:T.APll J':acl seen tl1<3 need, to.berepresented.by·a,n 2.d,;-06ate in all court caac:_;. It is. in . t!lO ir;:i.t'' of the aforGGOil1G t}Ja t I a.I!1 unable to fault t;.c Ta.xini.:; officer in hi.s Ruling lorhoro he. fovnd and h0ld that aftGr t:~o Ilespondcnt I s er.rollr:~cnt as an advoca..te. thorc emerged an. advocatc-clionl. rolatio'"sliip between the t_rro Jl.opending on the nature. of <lut.-Los tho Respon<lcmt was· required to· p_erforr.1. In otherwords, . in• all non-contentions. . o;ittors· he . acted, as a C.orporation Secretary and an aclvocate in court r.1attcr (cont0ntions) .wh0roby a . higher degree of rirofossionsl accuxacY a.i-1d care had :t9 .be ?:i::orcised. The qoostic~1 i/1at .vases i~ediately t:10reafter· is l!hethor or not as a res1.:l t of the Respondent's erifoilment as an advocate he shoula/rnu.st lJo rcrJunerated as an advocate. for w~tevar he <loes as an advocate. i , I .oust col'l..fo3s that the' aforeisoing.qucstion is .... .. . . . . . . I fror.1 easy and \rar is not free fror.1 di.fficul ty. This is where. the pa.r1;ies· aro at issue. The R~~~~ondent, if' I uridoretood hin well, he does ndt dispu.to b0int3 an employee of Tli1'7l.:PA for a fi:x:ed annual salary. H4' however, su~ stantially contenl'~s t~at the said fixed a.1111ual sala.Iiy boi.11;~ paid to hio by his employer does· no,i covor tl~o services he , .. J, renrlorin:;· to ·i-··/4 . ~ ~ . W . . , . - - " -- -~----------- . . . -- advocate. It iiJ fU1,thar hls· a.rgum~n-ff.that by _being enrolled as a.n advocate he automatica.11.y'f'alis within the ambi ts of Secti~il 55 (2) o:f the Advocates_' 0rdina.fi6e? nameiy liable for professional no 0·1igence in respect of' his oliarit 1 s business. (Seo: LIMBZRtTO KAFUZI & OTRERS V. YO!Il11FU NZA.rilA (1960) E;A. 14 and CIIANPION MO':rOR SP~~ IIrD. V,; PHAD~ ·AlID OTIImS ( 1969) .E~A.- 42) From th.'a fore[.uing, it is the Respondont 1 s case that ho should · be p_aid;, by· liis enIJlo?er oi ther tb.rouG11 a rcmunera tion .agreq.:Jcn t as . ' ~ pro~~ed under sections . . 53 and 54 of t:1:J.o Advocates. _Orc:linanco ( Cap. 341) or by w_ay of taxation i.mdor sebtion 52 of t210 said; Ordµi_a.nce. As rightly_ pointed ont "uy Mr. Maro, in his ,r.ri tton supmasio:n, it was , ' and sti-11 _is for TAlf.APA to choose how t110 Responq.c~t ,_is·· to 1.Jc rer:11.m- ' eratod_l~:r. tho additional rosponslbili tics as be-t'lffOn eoctions 53 and 54 on the on<t hru.1(l and Section 52 on tl1Ci othel:'. ,q.a.p.d.. In the 'instant case there was no remuneration 'a@'cement ~1.ence the Respondent dul,:• rlolivored his bill of costs to' TA.UAP.A. who dishonoured it, pronpting the forncr to ,file· ~s ~Ill of costs for taxation to' the Ta::dng Maste~ under section ,52 ofJ.,he ~d.ina11ce. It is on this regard that _I ·do no.t accede to IIr. lob :urs ~J.1cnt that ta:x:ation could not proceed in the absence of an order of t:1e llijl Court. If find it J?ertinent to r.1ention at this stage that· u.ndor rule 9 of the Atlvocates 1 Ror:nmeration nnrl Taxation of costs Ilul0s G.N. No. 515 of 1991 and section 62 of Cap. 341 an advocate and tl1e person cta.rc;eo.1Jlo with the bill can file an application for on order of ta:x:etion without an· order of t'10 High Court. I Jiave, however, noted that in the provisions of r1.-:J.0 9 of the Rules t1.1e words "upon the annlications ol the advocate or" "have been inadve- rtently omittGc1. I venturo, howcv·er, to say that the oi:1isrJic:1 is inadvertent boc2.t:.:Jo the na.rginal not'3s to Rule 9 state and. I quote:- 11 Taxation o:t costs as botwoen advocate and cliGnt, on application of 'either partzr. 11 .·. It follows tl1at it was intended to reproduce 'the provisions of rulo 9 of tho R1.1lcs which were revoked by ·a.N. 515 · cif 1991 i.e The r .. Advocate ReIJUneration and Taxation•of Costs Rules 19,20 - 1962. Rule 9 of the revoked r1.ll.os states as follows:- >: .... ·, •..••.. /5 ....... - ·.·- .,_..•.. ···•·· ·······.·.-.'"·'.. ".· .>:,i}(~f~¼!f:· : . .·, .. - ·,•-:;:~{ . '-•. '·. ·, - .,5 1'9• ·In·aU costs the_Ta.;ing.Officer may tax c~sts~~~- ootween Advocate and· client without MY' order for .. .. ; order for ::the purposes upon. the a,PpliC!:l,tion a£ the advocate or upo~ the application 6:f the client on a 1-rri;tten unde::-tal_:in.; to pay any balnnco which the Taxing Officer may certify." It is the light of the foregoing t]1a, t I find that this is a fit case !or reading t:.ie omitted words into t\e provisi0ns of Rule 9 of G.N.. No. 515 of 1991. This "purposive" approach in the interpre~~ion of statate was eiven ben~diction by the court of Appeal of Tanzania in the case of. JOSEPII SINDD WAf{IOBA v. STEPIIBJ.1' MA.SATU mJ3SIIlA AND 'fiIE ATTORl-mY Qi].~.· - Civil Appeal lfo~ 52 of 1996 - DSM. ReGistry ( unreported) Ehglish decisions J.ike ·1TOTJJ.:AN V. BARN3r LONDOU BOROUGilT COU1WIL which re- · echoed ( 1978) l ALL ER 1243. The fact t!1 a.t the orirission of the words i.s inadver~1.t ~s fuib.er supported: by t~.1e ].Jl'Ovisions of section 62 of Cap. 341 Yhlch ~nable both the· adva~~te and the person chargeable with the bill to file an I application ·ror ai-i. order of taxation. It follows that t~1e ptovisiom of rule 9 wi t::i.out 'the omitted words leads to absurdity as th y were meant to eave t:i.r,1e and costs of tlle advocate and t:ie clien'-, Tb.is would not be ac'.1ieved if only the client were allowed to til a bill of costs without an order of· the Hif)l Court. It has been argued by Mi-. l<ibulu, learned counsel for t' e Appi. cant, that the Respondent's bill·or costs is time-barred. Il;eS,Pect- 1 fully hasten not to ~ccede to t!J.is··a.rf,'U!ll<mt. I am fortifieid in this 1 view in the li(~1t of the privisions of: .si'ec..t.ion 62 of Cap .. ;tL1-1. The relevant part rcaus as follows:- . t162(2) Provided that (i) - if twe~e months ha.ve e;g;iired from the deli very of the bill 6:r if the bill has beon paid or if a decree, judgment·. or order has been- obta- · ined in a suit for the r~covery of costs covered .. ·.' the:reby, no order shall be ma:a.e .on the applicatio11 on .. the party ~hargeab-le· wi-th.. the biii::exc.ep.t -in spo- oial circtunstances, a..hd :tf an ,0;{'der -i-a made, it may . · · ,. cont.ain such ·ternis ae :re~ds the costs of the ta:x:ation as- the' 1ligh Court nia.y ·tbinlc •ffi. II • Und(The · underscoring:· fa suppliea)~ . lo : •• J,.;. •· ·,• ' . ._.:-: .. . 'i<'}J{;);} ., .i · ~ 6:! . .· It"b~lli' ~10eds t.o .b_o over emphasised tba't it i ,;:'/.~-~.:·.,,. . . . from the a.foregoing provisions,; that any time wi t~in the delivery . of . th~ bill ei~h§lr the advocate or tho .eraon c!J.argeable with it (ell.ant) na..v file a:Jl application for an orde of th.a lli.gh Court tl:ra.t -~; bill bo taxed, It ist therefore, ~c4rrerl as sug130,sted by both. loa.rn<)d counsel in their. ,;p;-i tten'.:. s_1b~saion th~ t th~ ~riod ·within which a. bill of costs 'r:ri.gb.t ,be :e:t.1~d in court 1s not provided for, The provisions of· section 61 of ttle said Ordinance prohibits an advocate ffom ~inging a.n action to reoov,!3r his c~sts untft..11 a r.ionth has cla:ps~d ·from tho date of delivery of his 1)ill. It is, thereforc,.cloar . . that the.provisions of Sections 61', and 62 of cap,341 are i:leant to prot~ct_ clionts acain~t_- thoii' a.dvooat'os in tho former s:~oti.ld ·have adaqua.te tine up to' twelve ( 12) □ontl-1s that,'....... to investigate tho va.J.idi ty and/or reasonablonesi of the bills of costs. prescmtcd · to the!J by their a~voca tcs. Fqr ·the ;casoi:1s c:,-ivon fror.i· t:ie · force,-oinG, I an unable to accede to M.r. Lobulu'·s are;1,tjent that t!1e bUl of costs in question fa time barred. I now turn to thG no.:x:tprir.ie issue, which in my viow is the {sl'a.uamen of thi8 Llattor, name17 whetlwr tl!ere is basio·s for fees for instructions, .· Nr., Lobtilu has put forward a proposition foa t so long as an ·_ad.v~cato cloos not file a de:tonce and does not GO to court at all t'.).13:i:'o :ts no basis for foes for instructions. . T~ ..fOI'.060inc; px-oposi tion was vi[;'Oroualy resisted by H~·,liaro who.. desc~i .. ~ '.bed -it as. 1111 tenable and . danL;crot'!.S to t:10 profession, . . It is. now scttlocl law that tho ta.7..ation of costs :i,s-not a uathoL1atical e.xoroiso, it is entirc1if a natter of_opinion besca. on oxpcrienoe. A cot±t .. ~rill not thE;i:rc.{0;0, intorforo, ·~th_ the a,wa.rd of a ta.xi.i:tg offico:r ~d ·particul~l;·. wllo1·0 !1..0 is ~ officer of ere.at. ox:perionce, ;·.1crcly becau;o ·i ~ ;hinks tho a~d ~onc~l1.0.t too -:._"" . I • hit3h or. too lau: it will. only intol'.'f,crc if it thi~s itho award is • • . I to high 9"F, so lou to a,nount · to ari injustice to one p~ty o_r t:10 o_ther. (~c~: tho d~cision of the. dcf;ct. Court of Appl al. for East Africa in PRJ.IMC11A] 1]? ~1.AINCIIAND IIl'D. AlTD AlWTHER ~- Qu.J.ay SIDV.CC]S OF EAST AFRICA LTD A!;]) O'I1IIERS (n~. ~1972) E.~. _ 3) 161)•... In the ins~a11t natter the suit ae,amst T.AlrAPA wa for a sun of T. shs. 12 billion plus. It is cooeon cround that tho IRospo11d0nt was instrumental in .l..~Y~l?-C .a.n•out-of'-c.oou:rl scttlooent in jtho na·~tcr and tnat riagotiations ·ta:f a settlement took a1nost five ndnths '§r so• It. is thua incor.1pro'.10nsiblo for any ono to sugccst that no 1rox-k was dono particularJ...y 1l::on coopa.rison is oe.clc; botweon what is olcined ( ~ the plaint) . a:-_.u.ins t wha. t was evcd~.:.mlly - a.chioved ( t!1c · terns . , .... /7 },\!/-/~<.-. . . - 7 of.isettleocmt). ' · · :In· the ineta.11t oa.se .tho taxing Master is boirig izzjugnod. for awardirig·T-~slis. 40,000,000/= as brlef:·:·~~es. ,Mr •. Maro ~guas that the . -.. .. . . . the award was' by·:all standards- having ;-e:;:;ard to: the suit: claim--a.nd . ,- ~ork.done whereas Mr~· Tobul4.contend~__t~t the award ia ,not· jt!stif.ied a:na/~r supported by ·mo ~~un-t of worls:1 tl10 timo and tli~ pi~of'ossional ekilli employed by tho Res~nd~nt in ba.ndlina· the matt~~-. < ..... .- Th:e iminediat~· q"Li.0stion wb.ich fails for consid.eratiqn .and do~aion now is whether tho mm.rd of T. shs. ~O><YJO,ooo/r:s_ as brio ' fac-s would 1 be allowed to st~':.nd;· 'Tbis Refor0nco, in r;i,y· considered view,. as I have deoonstratecJ. or- intitiatod in ny analysia in this R line,.· raises I . . importa.nts questions· of law, public policy and social.-oioorrnr:iic. princ.iJ?les which I nust confess t19ke the case not a very easy on?. o uecide. I would have cas!i.ly.' acce_eded to Mr• Naro I s. argurJen e.nt'.. re jectcd Mr. lobulu1s are,-,,uEmt in its entirety had it. not boen fo:r the .... · Respondent 1 s heri:'.liiJlirodical cbaract9r, so to spaak, naruely "t~.,o Corpo- sum ··· · ration Secrete.ryrL":-a.uvocaw db..a.ra..ctcristios. It is cor:inon c;tound i:h at the Rospqnclont was at the material tine the corporation Secretary ~i' TAN~ NA.Tl01'~3, P.tJ1Ia3 (T.All.A.PA) AUD. ':A.3 ENGA.G3D Q~i A. .FIP.D SAT.ABX.,. . . •t· . . . It is also common·, crovnd that subsequent -.to tl1e Respondent r o enroll- , . . . . ·. ~-. . ·, r. . r:1er,it as an advocate; ·T.AlJAPA as the oo.ploJcLon one sido and t:10 Rospondent as t},.~: or.1riloy~e on the other sitlo nci thcr·_ entered :i.nto a To□uneration e.t'..,1:oor.1oni; !!.2.E. did they car.10 out with a known a:rra.ne,,"'Gr.tent. e.s regards the onplo;;-·or I s 10@3,l work -~lric~1 is contentions_ J1.S opposed to non-contentions work.. Ordinarily, an advocate who :.ias e.CJ:'ced in . consideration of q. salary to do. . legal work . of an eoployer w:10 is not an advocate (lfo~lct;al enployer} oiy ac;roc· with such m:i.plo~·e.r to sot off his profit r9cebrcd in respect of contentions _business :frou the opponent.$ of s~h O:nplO';YOr or the co::its paid to hin as tho advocate for e□ployor by tJ_-.irJ. parties, in respect of non-contentionn business against (1) the .·o·al~-? so paid oi payable to hio and (ii) tho reasonable .. -~~figi_:~x;pense.s.· ii.-icl.!lTed by such· enploycr in connexion with suo..11 .Advo~ate-(~d.:~t~ tJ.'~~.:!~i:te~d· c;:rf~uch·salarJr and expense) fvxt!icr to ti1c ~ore~it:iJ .wm.~d ordiric0:'l:i.y have expected as regar<ls the ()11~ ' ' enployer I s le~,l uorlc, tho Advocate to only sot off the costs of ' ' • ~ •~.. • • . • • . • t, • I contentious and11011..:.Contentious work done by hiq. for his:enployor to the e:;ctent · of: hi. s 1;iala.¥.Y ~~~. reasonable o~f ico cxpens~s. In otho.rwords, any ar.1ount .l!/y·whichr the tot2.:1 fOC!S exceed t_h Advoc'ate 1s· salary and of'fico·: 6.'.r.:ponsos mus;t be paid to him by tho e. (So~, Rulos 5( ~) (3) ·( ;li). a.nd: 6(g). of tho Rules pro!.o_asio Conduct and Etiquottb' of t!.1.0 .Tancanyika law Society).· •••••/8 - 8 . Apparently 1h'.Lobulu,: l~a.rnad counsel f'or tho Applicant, f'inds ·.· the .awa.rd of T~:s~~~.40 1.100,000/.. as pr0post0ro~ .or _if i may borrow . hi~ owp.,;e~reesioii II tho s~ of shs.·_40,000,000/= as Advocato's fees is ,'.'staggei-ing'' ahcl one without II lem: tinate basis'.' ( th0 ~phasi« : ; · supJ!lied}. · .. , . .-Mr. 'Maro, loa..rnod counse.l for the Rospondent, countarccl by .'.• desc1:'}bing:the sun as a modest one w'.:lon pi tcd with t~1e amo1..111t of ., • I clair:i 9t. T.shs,•. 12 ·oillfo~ He. thus UI'[;'CS this court to. affirn the reaso¢.ng and decision of the Trucing- Master. He contends t:iat had ~' tho R9_sponden t no.t been careful in ha.11.cllinCT tho oa tter, Ti~/.AP .P. would have paid innonsJly in leisal costs and ancillary o:x::ponses, But, as it transpired T.Alflilili. ended up payinc nothini:;. The ,Ta.xin[.i Master in arrivine; at the award now a.t Jssuo :.~d the followini; to say, wlu.ch I thi:ok in orclcr to appreciata 1i t fv.lly and for caso of rofG:i.'011ce I find it pertinent to reproduc~in c:::;tcnso.;- 11 If ono looks at the instrvctiun .fees it ru,p· t appeal' •·. be on t::o M.Gh side but obvisou.sly not when ta.Icon to- . ~ettcr ui th all other factors er.nmorated ab vo. This .. · · 1s to say, if the suit a.oount is considcr0d couple ; · .. ,with tho }.)rotracted negotiations, .t!1e anotn1 clainod :i . ~P. not all that hig..1. so it is accordint£lY .so tro:ctl, ·For t>..at Da,:tt0r even iten 2 is .. so taxed. II ~s a· general rl'.lo wl::.0re tho d0f0nda11-t dcies not dis utc t~·.o clairrr and. does not file dof once, tho seal? of foes sllofd. be too .:.. . . I t)u.rds of: t:10 instructbr.::fees. (Seo t:,.a pr·oviso to sc~10(lulc TX of G.N. No. 515 of 1$$1). Ln,·PR:1..1,IC.Will'S Caso; ( su;ra) it was :1.cld and I once aG,ain·quoto:- The fa.xo.ticn of costs :is not· a nathe□atical c:;ccrcis.J, 11 it is entirely a raattor o_f opinion based on o:x:pericnco. A Co1.~.-d lr.i.11 not thcroforc, inte:i:-foroi,. with tho award of a· tx::i.n:; 9fficor and particularly where he ls all officer of GI'G~ter 0:x:porience, norely ~acause it thinks t 1 ··.c award is,,somowhat. too )rig.½. or too hiJ.1 low; j.t will only .:interfere if' it thinks the award is so hi;Q.1 or so low as to ar:iount to an injustico-to onG P<D:ty .or the other," • · · . _( tho i.mderscrorinr/cnphasis iaLfiI,plied) In tho prcso11t···casa 1 it is con.'Jon .{Jt'ound that"-tho anount involved was 'l'.shs., 12 billion~ '~ying regard to ,t110 foregoint3' tho ta.:x:ing officer -had .ai.warc.od a.h:)~~~t, as·,.briof faes:, which is. appro:i:ina.toly . . - equival~t to 0;.425f·br tha aui t clain. I venture to say witb. a.11 nodesty an~ all· in oarncst that h:ad -the Rospond<an:t bean not a. salaried poreon wi'th-. the ..A.i1plica.nt •I would havo no cause to raise a.n 0yo brow to the m.rd oa.c..o ·oy t:10 Ta.;zint; Nasto.1.'e Tl~e na~tor. is ;f'urt;.::.or bedevilled by having n;->t b.ocn told what ,wais tho Iloqpondant•s saJ..ary in order to ••••• /9 appr;~r~t~ the corioorn of th0 parties, in this matt~r. . . . . .· . . ·. .. \ '•. . In the liaJit of ~he for~BOing it. can not be s~~d with any degree of oerti tude that tJ-10 ta.x:i.ng officer had. G.X.Grciaed his disorotion judicialy in allo,ri.n0 instruction fee of she. 40,000,(r.(J'/.,, As there was no evidence as to the Respondent 1 s salary and ~ving rot)Ui.d to what ha.d transpirot1. to that parties au.bs0quent to the Respon(lcnt's enrolloent as an aclvocate, I ao inclined to believe that tJ1e award g;i.yen in favour of tho Respondent, ·in the a1)sence of base, ltas surely an arbitrary datcrn:ba.tion of tho fie;ur0. It is on this p:eor.tlso that I an ir.ipelled to sa~r tltat the taxing officer did not o:x:ordiso his discretion judicir.11,y. In the rosuJ.t, ~;:10 award can not be justifiably bo 'Justifiably be a.llowed to sta11tl n:nc1 is, t!1oreforo, set aside. But as I ::.avo been · satisfied that Section 52 of tho Advocat0s 1 • Ordina.nco (oap.341) and Rulo 9 of G• .N. }Io, 515 of. 1991 aro appliabla in. this ria.ttar, I accordingly or<.1.or t:1at tho instruction foe in tho bill of costs be rooi tted to t\o taxin~ officer and the sano be ta.:x:od. auini tio. It night :not fu.lly sorvo tl10 intorosts of justice to loavo tho oa.ttor there. For the avoi!la.nco of doubt it nu.st be pointed out t:~.,,t evidence as to the Rcspon(lont 1 s salary at the na:tarial period oust bo (;ivon., In this case tho sa.no oan be achieved by way of. an affidavit with a view of the 01,pocHc party beinJ t':;'1.Von an opportunity to ro1)ly by ' way of coun tor-aff i(lavi t. i\ In the poc•clinr circunatances of this caso, I confi~$r i~ !roper to ne..ke no or<l.o:r £1.s to costs, but 13hould. any of t~1e p t1os iT1Sil to prose f.or costs, I ru.1 q_ui to preparoc1. to hoar hin in s ~ rosr,oct, It is so ordcro~. J, J • .MJCTA'.TA JUDG.:1l 28/12/98 \ ORDER: The District Rec;istrar to suf.:lr.1ori t~\o parties and :rcatl over to tho□ t:10 Tiulinc;. J .J.MICTA;;A. JUDGE 28/12/98