[2002] UGCommC 15

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\li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid10367346 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 THE REPUBLIC OF UGANDA \line IN THE HIGH COURT OF UGANDA }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10367346 AT KAMPALA \line (COMMERCIAL COURT) \par CIVIL SUIT NO. 373 OF 1998 \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 EDWARD MUSISI }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10367346 \'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 APPLICANT \line VERSUS \line VASHI}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10367346 ELA ENTERPRISES LTD\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85\'85. RESPONDENT \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2567279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 BEFORE: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid16409912\charrsid9650126 THE HONOU}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid10367346 RABLE MR. JUSTICE JAMES OGOOLA \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid10367346 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid16409912\charrsid9650126 JUDGMENT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10367346 \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid9650126 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 This is an appeal against the decision of the Taxmaster in HCCS No. 373/98. The Taxmaster based her decision on the value of the Appellant\rquote s mortgaged property (namely Shs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 . }{ \rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid2567279 300m/}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 -). }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 Respondent contended that the resulting fees o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8196328 f Shs.4,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 187,500/- was excessive, and that, at worst, the taxation should have been based on the amount of the loan (i.e. }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 Shs.50m1-), }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 which}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 secured by the suit property. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 For the reasons set out below, I am unable to agree with the Appellant\rquote s contenti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 ons: \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 (1) A Judge will not interfere with the quantum allowed by the Taxmaster as instruction fees upon taxation, unless it is manifestly so high or so low that it calls for interference. While the Applicant challenged the figure of Shs.300m/-, he himself did not indicate what the right figure was; nor did he give any alternative value for that property. Accordingly, Court has absolutely nothing to com}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 pare Respondent\rquote s figure with. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 (2) I am satisfied that at the heart of suit No. 373/98 was not the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 underlying loan of }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 Shs.50m1-, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 nor indeed the remedies of injunction, declarations, etc sought by Plaintiff. Rather, at the heart of that suit was the claim regarding the mortgaged property \emdash whose uncont}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 roverted value is Shs. 300m/-. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 (3) I am also satisfied that the Taxmaster in reaching her decision, did adhere to the scale of fees that is set by the Sixth Schedule to the Advocates (Remunerat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 ion and Taxation Costs) Rules. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 (4) I do not believe Appellant\rquote s denial to the effect that he had no knowledge of the existence of a professional valuation report on the suit property (see paragraph 4 of the affidavit- in-rejoinder deponed by the Applicant, Edward Musisi, dated 29/11/01). That paragraph of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279\charrsid9650126 denial}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 is directly contradicted by paragraph 6 of the same affidavit to the effect that if his lawyer had been present at the hearing, \'93he would have opposed the figure of Shs.300 million \'94. The essence of this paragraph 6 is to concede that indeed the Taxmaster did base her decision on the figure of Shs.300m/-. She coul d not have done so unless that figure was presented before her at that time. The valuation report, the existence of which Mr. Musisi now purports to deny, is dated }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 18/09/97,}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\insrsid16409912\charrsid9650126 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 well before the time of the Taxmaster\rquote s decision. Moreover, the report is addr essed to Mr. Musisi himself. In these circumstances, it is not possible that Mr. Musisi had no knowledge of the exis}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 tence of the valuation report. \par }\pard \ltrpar\s15\qj \li0\ri0\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2567279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 In the premises, I find no reason to interfere with the decision of the Taxmaster. I am satisfied that the Taxmaster reached her decision through application of the correct principles; and exerci}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 sed her discretion judicially. \par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 Accordingly, the instant appeal is dismissed, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 with costs to the Respondents. \par }\pard \ltrpar\s15\qj \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid9650126 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid16409912\charrsid9650126 Ordered accordingly. }{ \rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\insrsid2567279 \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2567279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 James Ogoola \line }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid16409912\charrsid9650126 JUDGE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 \line }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid16409912\charrsid2567279 17/07/02}{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \insrsid2567279\charrsid2567279 \par }\pard \ltrpar\s15\ql \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2567279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid16409912\charrsid9650126 DELIVE RED IN OPEN COURT, BEFORE: }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 \line Owaraga, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279\charrsid9650126 Esq.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 \emdash Counsel for the Respond}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2567279 ents \line J. M. Egetu \emdash Court Clerk \par }\pard \ltrpar\s15\qc \li0\ri0\sb100\sa240\sbauto1\sl360\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\ipgp1\pararsid2567279 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 James Ogoola \line }{ \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid16409912\charrsid9650126 JUDGE }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16409912\charrsid9650126 \line 17/07/02 \line \par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8 72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7 2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b 44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7 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