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The High Court varied a taxation decision, reducing the assessed costs from TZS 824,000 to TZS 380,000 after finding unexplained and unsupported items.
The court found that the taxing officer acted on correct principles in taxing off transport costs due to lack of evidence of medical necessity, but erred in merging advocate's transport and attendance fees and in taxing off costs for attending the taxation cause. The instruction fee was properly taxed off due to lack of evidentiary support in the applicant's affidavit. The court exercised its discretion to increase the total awarded costs to Tshs. 654,000/=.
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Instruction fees should be awarded jointly to respondents with homogeneous interests, not separately, and the amount equal to 1% of the subject matter should be divided among the four respondents.
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The taxing officer acted within discretion in applying the 1/6 rule; the taxed amount was fair and equitable, and the reference is dismissed.
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The taxing officer acted within her discretion under Order 68 of the Advocates Remuneration Order by striking out the taxation cause after prolonged non-appearance by both parties. The applicant failed to provide sufficient proof of advocate engagement or diligence, and no illegality was demonstrated in the strike out order. Restoration was not warranted.
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The applicant was not denied the right to be heard as he was given two opportunities to file submissions and failed to do so, thus waiving his right. The Taxing Officer's discretion in awarding instruction fees is not to be interfered with unless exercised un-judicially; however, considering the early disposal of the matter, only the minimum instruction fee should have been awarded. Certain attendance and transport fees were erroneously allowed and are taxed off. The total costs are reduced accordingly.
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The High Court partly allowed a reference against taxation, reducing instruction fees from TShs 1,500,000 to TShs 1,000,000 and total costs from TShs 2,624,000 to TShs 2,124,000.
The High Court Land Division dismissed a reference challenging taxed costs, holding that the instruction fee and attendance costs were reasonable and unfit for interference.
The taxing officer acted within the law and discretion by taxing attendance and instruction fees separately and by awarding TZS 25,000,000 as instruction fee, which was neither excessive nor based on wrong principles.
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The Taxing Officer exercised her discretion judiciously in awarding TZS 23,569,415 as instruction fees, and there was no manifest error or misapplication of principle; however, the award of TZS 1,000,000 for prosecuting the bill of costs was contrary to Order 55(3) of the Advocates Remuneration Order and is set aside.
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