[2005] UGCommC 41

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\rsid277021\rsid474001\rsid732661\rsid1078454\rsid2176444\rsid2492974\rsid3225781\rsid3879131\rsid4017858\rsid4196002\rsid5003373\rsid5516204\rsid5912890\rsid6049909\rsid6427686\rsid6649957\rsid6750359\rsid6768435 \rsid6963940\rsid7086153\rsid7160559\rsid7940229\rsid8468005\rsid8793749\rsid8986281\rsid9065350\rsid9121955\rsid9458864\rsid9650751\rsid10185319\rsid11040267\rsid11275486\rsid13067066\rsid13530606\rsid13858496\rsid14292348\rsid14449892\rsid14580415 \rsid15169374\rsid15861250\rsid16738623}{\*\generator Microsoft Word 11.0.6568;}{\info{\title REPUBLIC OF UGANDA }{\author Fredrick Egonda-Ntende}{\operator Harry Mak}{\creatim\yr2006\mo2\dy7\hr10\min14}{\revtim\yr2006\mo2\dy7\hr10\min14} {\printim\yr2005\mo7\dy11\hr10\min58}{\version2}{\edmins0}{\nofpages3}{\nofwords2262}{\nofchars12899}{\*\company }{\nofcharsws15131}{\vern24579}}\widowctrl\ftnbj\aenddoc\noxlattoyen\expshrtn\noultrlspc\dntblnsbdb\nospaceforul\formshade\horzdoc\dgmargin \dghspace180\dgvspace180\dghorigin1800\dgvorigin1440\dghshow1\dgvshow1 \jexpand\viewkind1\viewscale90\pgbrdrhead\pgbrdrfoot\splytwnine\ftnlytwnine\htmautsp\nolnhtadjtbl\useltbaln\alntblind\lytcalctblwd\lyttblrtgr\lnbrkrule\nobrkwrptbl\snaptogridincell\allowfieldendsel\wrppunct \asianbrkrule\rsidroot6649957\newtblstyruls\nogrowautofit \fet0\sectd \linex0\headery708\footery708\colsx708\endnhere\sectlinegrid360\sectdefaultcl\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2 \pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6427686 \fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 { \b\lang2057\langfe1033\langnp2057\insrsid6649957\charrsid14449892 REPUBLIC OF UGANDA }{\b\lang2057\langfe1033\langnp2057\insrsid15861250\charrsid14449892 \par }{\b\lang2057\langfe1033\langnp2057\insrsid6649957\charrsid14449892 \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par \par HCT-00-CC-MA-0010-2005 \par \par (Arising from HCT-00-CC-CS-0198-2001) \par \par GABA BEACH HOTEL LTD APPELLANT \par \par VERSUS \par \par CAIRO INTERNATIONAL BANK RESPONDENT \par \par }{\b\ul\lang2057\langfe1033\langnp2057\insrsid6649957\charrsid14449892 BEFORE: THE HONOURABLE MR. JUSTICE FMS EGONDA-NTENDE \par \par JUDGMENT \par }{\b\lang2057\langfe1033\langnp2057\insrsid6649957\charrsid14449892 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6649957 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6427686 { \lang2057\langfe1033\langnp2057\insrsid6649957 This}{\lang2057\langfe1033\langnp2057\insrsid3879131 is}{\lang2057\langfe1033\langnp2057\insrsid6649957 an appeal }{\lang2057\langfe1033\langnp2057\insrsid3879131 against}{ \lang2057\langfe1033\langnp2057\insrsid6649957 the decision of the taxing master in respect of the court bailiff\rquote s bill of costs filed in this court, }{\lang2057\langfe1033\langnp2057\insrsid13067066 in which he ordered}{ \lang2057\langfe1033\langnp2057\insrsid732661 the Judgement Debtor/Appellant}{\lang2057\langfe1033\langnp2057\insrsid13067066 to pay an unspecified sum of money to the court bailiff}{\lang2057\langfe1033\langnp2057\insrsid732661 .}{ \lang2057\langfe1033\langnp2057\insrsid13067066 The Court Bailiff\rquote s Bill itself was not taxed or signed by the Taxing Master.}{\lang2057\langfe1033\langnp2057\insrsid732661 The appellant seeks that this ruling be set aside, and the respondent}{ \lang2057\langfe1033\langnp2057\insrsid10185319 /judgment creditor}{\lang2057\langfe1033\langnp2057\insrsid732661 be ordered to pay the Bailiff}{\lang2057\langfe1033\langnp2057\insrsid4196002 \rquote }{\lang2057\langfe1033\langnp2057\insrsid732661 s Bill of Costs. The appellant further seeks that costs of this appeal be provided.}{\lang2057\langfe1033\langnp2057\insrsid6649957 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid732661 \hich\af0\dbch\af0\loch\f0 2.\tab}}{\lang2057\langfe1033\langnp2057\insrsid732661 The appellant has set forth 8 grounds of appeal on which this appeal is based with an affidavit in support sworn by Peter Kiwanuka. The Respondent filed an affidavit }{\lang2057\langfe1033\langnp2057\insrsid4196002 i}{ \lang2057\langfe1033\langnp2057\insrsid732661 n reply opposing this appeal, and asserting that it was the wrong party to the appeal, as this was a matter between the appellant and the Court Bailiff. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid732661 \hich\af0\dbch\af0\loch\f0 3.\tab}At the hearing the respondent was absent. So was Mr. Oine, who appeared for t he court bailiff before the taxing master, though his firm had been served with court process. The same firm represented the respondent in the main suit. It would appear that the respondent was not present at the hearing before the taxing master. The hear ing before me proceeded in the absence of both the court bailiff and the respondent. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid4017858 \hich\af0\dbch\af0\loch\f0 4.\tab}}{\lang2057\langfe1033\langnp2057\insrsid4017858 Before I deal with the grounds}{\lang2057\langfe1033\langnp2057\insrsid4196002 of appeal}{ \lang2057\langfe1033\langnp2057\insrsid4017858 , I shall set out a brief history of this matter which is necessary for this decision.}{\lang2057\langfe1033\langnp2057\insrsid10185319 The Court Bailiffs, }{\lang2057\langfe1033\langnp2057\insrsid4196002 Festus Katerega, of}{\lang2057\langfe1033\langnp2057\insrsid10185319 Quickway Auctioneers}{\lang2057\langfe1033\langnp2057\insrsid4196002 and Court Bailiffs}{\lang2057\langfe1033\langnp2057\insrsid10185319 , were issued a warrant of attachment to sale the judgment debtors property situate in Luzira, which was the subject of mortgage in favour of the judgment creditor by the judgment debtor. After advertising the said propert y for sale, the applicant/judgment debtor made a series of applications to court, to halt the sale. These were HCT-00-CC-MA-444-2004 and HCT-00-CC-MA-453-2004. }{\lang2057\langfe1033\langnp2057\insrsid732661 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid10185319 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\lang2057\langfe1033\langnp2057\insrsid10185319 A consent order was reached}{\lang2057\langfe1033\langnp2057\insrsid9121955 on 25}{ \lang2057\langfe1033\super\langnp2057\insrsid9121955\charrsid9121955 th}{\lang2057\langfe1033\langnp2057\insrsid9121955 August 2004}{\lang2057\langfe1033\langnp2057\insrsid10185319 in the following terms: }{\lang2057\langfe1033\langnp2057\insrsid474001

\par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid14449892 {\fs20\lang2057\langfe1033\langnp2057\insrsid10185319\charrsid9650751 \'931. That the Responden t/Judgment Creditor/Defendant signs a release of mortgage on Ggaba Beach Hotel Property comprised in LRV 1300 Folio 22, Plot 78 Block 251, Kyadondo at Ggaba. }{\fs20\lang2057\langfe1033\langnp2057\insrsid474001\charrsid9650751 }{\fs20\lang2057\langfe1033\langnp2057\insrsid10185319\charrsid9650751 2. That the applicant/Judgment De btor/Plaintiff shall pay all the debt due and owing to the Respondent/Judgment Creditor/Defendant within 45 days from today. }{\fs20\lang2057\langfe1033\langnp2057\insrsid474001\charrsid9650751 }{ \fs20\lang2057\langfe1033\langnp2057\insrsid9650751 }{\fs20\lang2057\langfe1033\langnp2057\insrsid474001\charrsid9650751 }{\fs20\lang2057\langfe1033\langnp2057\insrsid10185319\charrsid9650751 3. That if after 45 days from today the Applicant/Judgment Debtor/Plaintiff shall not have paid all the debt and owing to the Respondent/Judgment Creditor/Defendant, the Respondent/Judgment Cred}{ \fs20\lang2057\langfe1033\langnp2057\insrsid8793749\charrsid9650751 itor/Defendant will proceed to execute the Warrant in respect of Luzira property, Plot No.207, Block 243, Luzira. }{\fs20\lang2057\langfe1033\langnp2057\insrsid474001\charrsid9650751 }{\fs20\lang2057\langfe1033\langnp2057\insrsid8793749\charrsid9650751 4. That each party bears its own costs.\'94}{\fs20\lang2057\langfe1033\langnp2057\insrsid10185319\charrsid9650751 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid4196002 \hich\af0\dbch\af0\loch\f0 6.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6427686 { \lang2057\langfe1033\langnp2057\insrsid4196002 On 12}{\lang2057\langfe1033\super\langnp2057\insrsid4196002\charrsid4196002 th}{\lang2057\langfe1033\langnp2057\insrsid4196002 October 2004, a}{\lang2057\langfe1033\langnp2057\insrsid9121955 fter the expiry of the 45 days, }{\lang2057\langfe1033\langnp2057\insrsid4196002 Festus Katerega of}{\lang2057\langfe1033\langnp2057\insrsid9121955 Quickway Auctioneers and Court Bailiffs}{\lang2057\langfe1033\langnp2057\insrsid4196002 , was issued with a new warrant of attachment and sale of immovable property, as the judgment debtor had not paid the decretal amount. They }{\lang2057\langfe1033\langnp2057\insrsid9121955 re-advertised the property for sale.}{ \lang2057\langfe1033\langnp2057\insrsid474001 Nevertheless in spite of the advertisement for sale the judgment debtor appears to have paid the decretal amount directly to the ju dgment creditor, at least going by the affidavit filed by the judgment creditor in this application. Paragraph 3 thereof states, \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid14449892 {\fs20\lang2057\langfe1033\langnp2057\insrsid474001\charrsid9650751 \'93 That HCCS No. 198 of 2001 where the bank was the plaintiff/judgment creditor was concluded and its decretal sum and taxed costs duly paid by the judgment debtor herein the appellant/applicant after execution process.\'94}{ \fs20\lang2057\langfe1033\langnp2057\insrsid8793749\charrsid9650751 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11275486 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6427686 { \lang2057\langfe1033\langnp2057\insrsid11275486 Following payment of the decretal amount the Court Bailiff then filed }{\lang2057\langfe1033\langnp2057\insrsid4196002 his}{\lang2057\langfe1033\langnp2057\insrsid11275486 bill of costs}{ \lang2057\langfe1033\langnp2057\insrsid4196002 , and the same was fixed for a taxation hearing by the taxing master}{\lang2057\langfe1033\langnp2057\insrsid11275486 . The appellants herein objected to the bill of costs before the taxing master, }{ \lang2057\langfe1033\langnp2057\insrsid4196002 at the}{\lang2057\langfe1033\langnp2057\insrsid11275486 hearing where both the appellants and the court bailiffs were represented, and argued their respective cases. The taxing master made his decision ordering that it must be paid b y the appellant. It is from that decision of the taxing master that the appellant now appeals to this court.}{\lang2057\langfe1033\langnp2057\insrsid474001 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11275486 \hich\af0\dbch\af0\loch\f0 8.\tab}}{\lang2057\langfe1033\langnp2057\insrsid11275486 Before the taxing master the appellant argued that as there was a stay of execution granted in this case}{\lang2057\langfe1033\langnp2057\insrsid5912890 it is the judgment creditor who should mee t the bill of the court bailiff in accordance with rule 13 of The Court Bailiffs Rules. The Taxing Master found that the stay of execution granted was conditional, lasting only 45 days, within which time the appellant failed to pay the decretal amount. Fr esh execution issued.}{\lang2057\langfe1033\langnp2057\insrsid11275486 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5912890 \hich\af0\dbch\af0\loch\f0 9.\tab}}{\lang2057\langfe1033\langnp2057\insrsid5912890 The Taxing Master further held that though the Court Bailiff had not actually sold the property, he had facilitated the sale of the property, by obtaining the best available price for it, upon which the judgment debtor, got a buyer, to pay for that value. In effect the Taxing Master held that the Court Bailiff had sold the property and was entitled to his fees for doing so, under }{\lang2057\langfe1033\langnp2057\insrsid7086153 Order}{\lang2057\langfe1033\langnp2057\insrsid5912890 14 of Auctioneers Act, Cap 270, Laws of Uganda}{\lang2057\langfe1033\langnp2057\insrsid7086153 ,}{\lang2057\langfe1033\langnp2057\insrsid5912890 2000 Edition. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5912890 \hich\af0\dbch\af0\loch\f0 10.\tab}I now turn to the Grounds of Appeal. Grounds 1 and 2 will be taken together. }{\lang2057\langfe1033\langnp2057\insrsid7086153 Ground }{ \lang2057\langfe1033\langnp2057\insrsid5912890 1}{\lang2057\langfe1033\langnp2057\insrsid7086153 is to the effect that t}{\lang2057\langfe1033\langnp2057\insrsid5912890 he learned Taxing Master erred in law by allowing the Court Bailiff to apply on behalf of the Judgment Creditor when in fact he is an agent of Court. }{\lang2057\langfe1033\langnp2057\insrsid7086153 Ground 2 is that t}{ \lang2057\langfe1033\langnp2057\insrsid5912890 he Learned Taxing Master erred in law when he allowed to hear the application of the Bailiff for his Bill of Costs which brought}{\lang2057\langfe1033\langnp2057\insrsid277021 in the names of the Judgment Creditor. In his bill of Costs filed in the Court the Bailiff, and in particular in the intitulement, }{\lang2057\langfe1033\langnp2057\insrsid11040267 set out the nam e of the court, and the parties to the head suit, and thereafter below, the heading or subheading \'93Bailiffs Bill of}{\lang2057\langfe1033\langnp2057\insrsid7086153 Costs\'94. This did not amount }{\lang2057\langfe1033\langnp2057\insrsid11040267 to making the application in the names of the judgment creditor. }{\lang2057\langfe1033\langnp2057\insrsid7086153 The bill of costs merely regurgitated the parti es in the usual intitulement of papers filed in a cause. Perhaps what was missing in the intitulement is the name of the Bailiff. Nevertheless I am satisfied that this oversight is not fatal to the bill. }{\lang2057\langfe1033\langnp2057\insrsid11040267 These two grounds have no merit whatsoever in my view.}{\lang2057\langfe1033\langnp2057\insrsid5912890 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11040267 \hich\af0\dbch\af0\loch\f0 11.\tab}}{\lang2057\langfe1033\langnp2057\insrsid11040267 Ground 3 is to the effect that the Learned Taxing Master erred in law by ordering the Bill of Costs to be taxed when the Bill itself was an illegality. The appellant did not argue this ground at all. I take it that it was abandoned. It is rejected accor dingly. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11040267 \hich\af0\dbch\af0\loch\f0 12.\tab}Ground 4 was to the effect that the Learned Taxing Master erred in law when he entertained the matter and allowed the Respondent}{ \lang2057\langfe1033\langnp2057\insrsid7086153 \rquote s}{\lang2057\langfe1033\langnp2057\insrsid11040267 Counsel to proceed with his submissions and yet he never put in a Reply to the affidavit in Opposition of Taxation of the Appellant/Applicant. The appellant appears not to have argued this ground. He pointed to no authority for the proposition that is espoused in this ground. In any case from the record, it is clear that Mr. Oine who appeared, was on record for the Bail iff, and not the Respondent. It is}{\lang2057\langfe1033\langnp2057\insrsid7086153 also}{\lang2057\langfe1033\langnp2057\insrsid11040267 true that Mr. Oine is a member of the firm that acted for the Respondent in the main suit. This ground has no merit. It is rejected accordingly. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid11040267 \hich\af0\dbch\af0\loch\f0 13.\tab}Ground 5 is to the effect that the Learned Taxing Master}{\lang2057\langfe1033\langnp2057\insrsid5003373 erred in law an d in fact when he concluded that the Bailiff was entitled to the Costs in item 1 of his Bill of Costs dated 30}{\lang2057\langfe1033\super\langnp2057\insrsid5003373\charrsid5003373 th}{\lang2057\langfe1033\langnp2057\insrsid5003373 December 2004 amounting to UGS. 5,400,000.00 and yet those instructions had been stayed by Court. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5003373 \hich\af0\dbch\af0\loch\f0 14.\tab}The Taxing Master reviewed the order staying the execution that the appellant relied upon, and found that the stay was conditional for only 45 days, during which time the appellant, ought to have paid the decretal amount. He found as a fact that the 45 days elapsed without payment. I agree that thi s stay of execution was conditional, and it expired before the end of the second week of October 2004. The order staying the execution expressly provided that \'93 the Respondent/Judgment Creditor/Defendant will proceed to execute the Warrant in respect of Luzira property, Plot No.207, Block 243, Luzira.\'94 in event non-payment by the expiry of the 45 days. The stay of execution in this case had expired. I cannot fault the learned taxing master for finding so. Authority was available in this consent order for att achment to proceed in event of non-compliance. }{\lang2057\langfe1033\langnp2057\insrsid5516204 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5516204 \hich\af0\dbch\af0\loch\f0 15.\tab}In spite of the Taxing Master rejecting the appellant}{\lang2057\langfe1033\langnp2057\insrsid9458864 \rquote }{ \lang2057\langfe1033\langnp2057\insrsid5516204 s submission in this regard, he nevertheless, did not expressly tax and or allow the amount claimed}{\lang2057\langfe1033\langnp2057\insrsid5003373 }{\lang2057\langfe1033\langnp2057\insrsid5516204 under the head complained of. The taxing master ought to have indicated both in his ruling and subsequently on the bill if he was allowing the whole sum as claimed in that particular item. I will return to this}{ \lang2057\langfe1033\langnp2057\insrsid9458864 matter}{\lang2057\langfe1033\langnp2057\insrsid5516204 later. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5516204 \hich\af0\dbch\af0\loch\f0 16.\tab}Ground No. 6 was to the effect that the Learned Taxing Master erred in law and in fa ct when he came to wrong conclusion that the bailiff sold the applicants property whereas not. I will set out the crucial finding }{\lang2057\langfe1033\langnp2057\insrsid9650751 and reasoning }{\lang2057\langfe1033\langnp2057\insrsid5516204 of the taxing master}{\lang2057\langfe1033\langnp2057\insrsid9650751 in his ruling}{\lang2057\langfe1033\langnp2057\insrsid5516204 . }{\lang2057\langfe1033\langnp2057\insrsid6049909 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid14449892 {\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 \'93The conclusion is that the Auctioneer conducted t}{ \fs20\lang2057\langfe1033\langnp2057\insrsid9650751 he auction on schedule as adver}{\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 tised and still got a buyer but the Registrar advised the auctioneer to compare the offer of the buyer with the valuers report }{\fs20\lang2057\langfe1033\langnp2057\insrsid9650751\charrsid6049909 which}{ \fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 the auctioneer did not have then. }{\i\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6963940 Had the auctioneer had the valuer}{ \i\fs20\lang2057\langfe1033\langnp2057\insrsid9650751\charrsid6963940 \rquote }{\i\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6963940 s report, probably }{\i\fs20\lang2057\langfe1033\langnp2057\insrsid9458864 he }{ \i\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6963940 would have sold off the property. The delay in getting the valuer, gave advantage to the Judgment Debtor, more so after realising}{ \i\fs20\lang2057\langfe1033\langnp2057\insrsid6750359\charrsid6963940 the value of the house from the highest bidder to get another buyer because the Judgement Creditor simply wanted his money, accepted to the Judgment Debtor\rquote s arrangement and the property was paid for by Judgment Debtor.}{\fs20\lang2057\langfe1033\langnp2057\insrsid6750359\charrsid6049909 }{\fs20\lang2057\langfe1033\langnp2057\insrsid6049909\charrsid6049909 } {\i\fs20\lang2057\langfe1033\langnp2057\insrsid6750359\charrsid6963940 It cannot}{\i\fs20\lang2057\langfe1033\langnp2057\insrsid7940229\charrsid6963940 therefore be said that the Auctioneer did not sell the property. He did it or rather facilitated the sale of the property by getting the highest value of the property for the buyers point of view, that \'93forced}{ \i\fs20\lang2057\langfe1033\langnp2057\insrsid6049909\charrsid6963940 \'94 the judgment debtor to pay for it. Whether the Judgment Debtor paid the property or not, it was still going to sell at Shs.180,000,000.00 which the debtor paid for it anyway}{ \fs20\lang2057\langfe1033\langnp2057\insrsid6049909\charrsid6049909 ,}{\fs20\lang2057\langfe1033\langnp2057\insrsid6963940 }{\fs20\lang2057\langfe1033\langnp2057\insrsid6049909\charrsid6049909 to me the Auctioneer sold the property he attached and he is entitled to the Auctioneers fees as is provided for in O.14 of the Auctioneers Act, Cap. 270, 2000 Edition. The Judgment Debtor has to pay.\'94}{ \fs20\lang2057\langfe1033\langnp2057\insrsid6963940 (emphasis is mine)}{\fs20\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6963940 \hich\af0\dbch\af0\loch\f0 17.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid6427686 { \lang2057\langfe1033\langnp2057\insrsid6963940 It is clear from the foregoing passage that the Taxing Master found as a fact that the Auctioneer did not actually sell the property attached, but that the auctioneer\rquote s actions including the publication of an offer he had received for the property had compelled the judgment debtor to pay o ff the judgment debt to the judgment creditor. The Taxing Master therefore concluded these actions of the Auctioneer entitled the auctioneer to fees including fees for conducting a sale under}{\lang2057\langfe1033\langnp2057\insrsid9458864 Order 14 of}{ \lang2057\langfe1033\langnp2057\insrsid6963940 the Auctioneers Act, Cap 270, Laws of Uganda 2000 Edition. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid9065350 \hich\af0\dbch\af0\loch\f0 18.\tab}}{\lang2057\langfe1033\langnp2057\insrsid9065350 I agree with the Appellant that this conclusion is erroneous. The auctioneer did not sell the property in question. Much as the auctioneer did take the actions that he undertook, those actions did not amount to a sale of the property in question. Th e auctioneer\rquote s action fell short of conducting a sale. In any case the auctioneer did not have the certificate of title to the property. The auctioneer did not receive the purchase price for the property. He did not conduct an auction or sale of the proper ty. The auctioneer cannot point to any person and say that is the person I sold the property in question to. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid9065350 \hich\af0\dbch\af0\loch\f0 19.\tab}No doubt the auctioneer is entitled to remuneration and reimbursement of out of pocket expenses to be charged to the judgment debtor as is allowed }{ \lang2057\langfe1033\langnp2057\insrsid9458864 by }{\lang2057\langfe1033\langnp2057\insrsid9065350 the applicable law. Such remuneration can not be for conducting a sale that he never conducted. It must be in respect of services rendered, which in this case is attachment}{\lang2057\langfe1033\langnp2057\insrsid14580415 .}{ \lang2057\langfe1033\langnp2057\insrsid9065350 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6963940 \hich\af0\dbch\af0\loch\f0 20.\tab}}{\lang2057\langfe1033\langnp2057\insrsid6963940 I have perused the Auctioneers Act, and it appears to me, it does not deal wit h the issue of fees for auctioneers}{\lang2057\langfe1033\langnp2057\insrsid2176444 , save to authorise the Minister to prescribe the maximum rate of commission which an auctioneer shall be entitled to for his services under Section 18 (b) thereof}{ \lang2057\langfe1033\langnp2057\insrsid6963940 .}{\lang2057\langfe1033\langnp2057\insrsid9458864 The Auctioneers Act has no reference to Orders. So I am not sure what the taxing master was calling Order 14!}{ \lang2057\langfe1033\langnp2057\insrsid2176444 Remuneration of an Auctioneer acting as a court bailiff is governed by The Court Bailiffs Rules S I No. 64 of 1987 as amended by S I No. 15 of 1991, and in particular rules }{ \lang2057\langfe1033\langnp2057\insrsid9065350 15, 16 & 17. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 \hich\af0\dbch\af0\loch\f0 21.\tab}}{\lang2057\langfe1033\langnp2057\insrsid5516204\charrsid6049909 Ground}{\lang2057\langfe1033\langnp2057\insrsid5516204 No. 7 was to the effect that the Learned Taxing Master erred in law when he failed to properly evaluate the evidence on record to reach a correct decision. This ground was not specifically argued and I will take it as abandoned. In any case it is too vague and gen eral. It is rejected accordingly. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid5516204 \hich\af0\dbch\af0\loch\f0 22.\tab}Ground }{\lang2057\langfe1033\langnp2057\insrsid14580415 8 is to the effect that the Learned Taxing Master erred in law to hold that fresh execution ensued after the 45 days granted by Court to the Judgment Debtor when in fact there was no execution because the judgment creditor still had the judgment debtor \rquote s certificate of title which it had refused to release to precipitate the sale.}{\lang2057\langfe1033\langnp2057\insrsid3225781 I do not agree that the possession of the certificate of title by the judgment creditor in itself is a basis for asserting that no executio n could issue. Of course attachment of immovable property requires the giving up of the certificate of title to the }{\lang2057\langfe1033\langnp2057\insrsid2492974 court}{\lang2057\langfe1033\langnp2057\insrsid3225781 }{ \lang2057\langfe1033\langnp2057\insrsid2492974 in accordance with Order 19 Rule 51 of the Civil Procedure Rules. On 12}{\lang2057\langfe1033\super\langnp2057\insrsid2492974\charrsid2492974 th}{\lang2057\langfe1033\langnp2057\insrsid2492974 October 2004 the Registrar issued a warrant of attachment and sale of immovable property for }{\lang2057\langfe1033\langnp2057\insrsid9458864 the }{\lang2057\langfe1033\langnp2057\insrsid2492974 Luzira Property to recover the sum of Shs.177,667,883.00 only. Execution was thus set in motion again. The delivery of the certificate of title by a person in possession of the same was to be a consequence of this order. This ground therefore fails.

\par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid16738623 \hich\af0\dbch\af0\loch\f0 23.\tab}}{\lang2057\langfe1033\langnp2057\insrsid16738623 I have perused the ruling of the learned taxing master, and no where does it deal directly with the sums of money set out in the court bailiff\rquote s bill of costs. He does not indicate whether the full amount claimed is allowed, or there is an amount or it is nil taxed off. I have looked at the Court Bailiff\rquote s bill of costs on the file. Similarly neither is it \lquote taxed\rquote . There is no certificate of taxation indicating }{ \lang2057\langfe1033\langnp2057\insrsid6427686 a}{\lang2057\langfe1033\langnp2057\insrsid16738623 final figure allowed by the taxing master. In effect, in spite of making }{\lang2057\langfe1033\langnp2057\insrsid6427686 a }{ \lang2057\langfe1033\langnp2057\insrsid16738623 ruling on matters argued by the parties, the learned taxing master did not tax the bill of costs, as he ought to have done. }{\lang2057\langfe1033\langnp2057\insrsid2492974 }{ \lang2057\langfe1033\langnp2057\insrsid3225781 }{\lang2057\langfe1033\langnp2057\insrsid6427686 \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6427686 \hich\af0\dbch\af0\loch\f0 24.\tab}In the result I remit the court bailiff\rquote s bill of costs back to the taxing master for taxation, in accordance with the applicable law, and consistent with this decision. \par {\listtext\pard\plain\lang2057\langfe1033\langnp2057\insrsid6427686 \hich\af0\dbch\af0\loch\f0 25.\tab} I will make no order as regards costs of these proceedings. The appellant has failed on 7 grounds out of 8. At the oral hearing no effort was made to cite the relevant law}{\lang2057\langfe1033\langnp2057\insrsid9458864 on any of the grounds raised in this appeal, including on that ground where the appellant may be taken to have succeeded}{\lang2057\langfe1033\langnp2057\insrsid6427686 . The respondent did not attend the hearing of the appeal, though served, and as such deserve}{ \lang2057\langfe1033\langnp2057\insrsid9458864 s}{\lang2057\langfe1033\langnp2057\insrsid6427686 no costs.}{\lang2057\langfe1033\langnp2057\insrsid5003373 }{\lang2057\langfe1033\langnp2057\insrsid6427686 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid6427686 {\lang2057\langfe1033\langnp2057\insrsid6427686 \par \par Dated at Kampala this 14}{\lang2057\langfe1033\super\langnp2057\insrsid6427686\charrsid6427686 th}{\lang2057\langfe1033\langnp2057\insrsid6427686 day of July 2005 \par \par \par \par \par \par FMS Egonda-Ntende \par Judge}{\lang2057\langfe1033\langnp2057\insrsid5003373 }{\lang2057\langfe1033\langnp2057\insrsid11040267\charrsid6649957 \par }}