[2025] UGHC 551

# **THE REPUBLIC OF UGANDA**

## **IN THE HIGH COURT OF UGANDA AT FORT PORTAL**

## **HCT-01-CV-MA-0064-2025**

#### **(ARISING FROM ADMINISTRATION CAUSE NO. 0084 OF 2007)**

**STELLA KAJURA(WIDOW) ::::::::::::::::::::::::::::::::::::APPLICANT**

#### **VERSUS**

# **THE ESTATE OF THE LATE**

**KAJURA AMOSI::::::::::::::::::::::::::::::::::::::::::::::::: RESPONDENT**

## **BEFORE: HON. JUSTICE VINCENT WAGONA**

## **RULING**

## **Introduction:**

- 1. This is an Application brought by *Stella Kajura*, the widow and administratrix of the estate of the late *Kajura Amosi*. The Application, filed by Notice of Motion under Section 255 of the Succession Act Cap 268, Section 98 of the Civil Procedure Act Cap 282, and Order 52 Rules 1, 2 and 3 of the Civil Procedure Rules, seeks the following Orders: - **(1)The Applicant be granted leave to file an inventory and the accounts out of time for the estate of the late Kajura Amosi.**


- **(2)The Letters of Administration for the Estate of the late Kajura Amosi issued by this Honourable Court vide Administration Cause No. 0084 of 2007 and/or granted on the 14th September, 2007 be renewed and extended for a further period.** - **(3)Costs of the Application be provided for.**

#### **Background:**

- 2. *Mrs. Stella Kajura* was granted Letters of Administration for her late husband's estate on 14th September 2007 vide Administration Cause No 0084 of 2007. At that time, she undertook the solemn responsibility of administering the estate, which included pursuing pension benefits and distributing assets to the rightful beneficiaries. However, the path to fully winding up the estate has been fraught with challenges. - 3. According to *Mrs. Kajura's* supporting affidavit, while she has diligently pursued the administration of the estate, certain aspects have remained incomplete. Notably, the lengthy and often complex process of securing pension benefits for the late *Mr. Kajura Amosi* from public service has been a significant hurdle. She asserts that all the necessary paperwork for these pension benefits is now complete, and payments are expected to commence in the upcoming financial year. Furthermore, she has been actively managing a Centenary Bank account (Account No. 5520501128) in the


name of the estate, which she fears will be adversely affected if the Letters of Administration are not renewed.

4. *Mrs. Kajura* explained that she was advised that her Letters of Administration were set to expire due to amendments made to the Succession Act in May 2022, which introduced expiry dates for such grants. Believing it to be in the best interest of justice and the beneficiaries, she seeks a renewal and extension to fully administer the estate.

#### **Representation and Hearing**:

5. The Applicant, *Mrs. Stella Kajura*, represented herself in this matter. She submitted written arguments dated 30th May 2025. In her submissions, she reiterated the challenges she faced in finalizing the estate's administration within the prescribed timelines, citing on-going tax compliance requirements and the protracted process of securing pension benefits. She emphasized her good faith and continued diligence in administering the estate, arguing that more time is crucial to complete the distribution, file a final account, and receive the outstanding pension. She referenced the case of **Re-Estate of Njuki (1974) EA, 188** and invoked **Section 98** of the **Civil Procedure Act**, which empowers the Court to issue orders necessary to meet the ends of justice and prevent abuse of process. She contended that


denying the renewal would prejudice the beneficiaries' rights and requested a two-year extension from the date of the grant.

#### **Issues for Determination**:

- 6. Based on the pleadings and submissions, two core issues arise for this Court's determination: - **(1)Whether the conditions for the extension of time to file an Inventory and Final Account have been met.** - **(2)Whether the conditions for the extension of Letters of Administration have been met.**

# **CONSIDERATION BY COURT**:

# **Issue 1: Whether the conditions for the extension of time to file an Inventory and Final Account have been met.**

7. The Applicant seeks an extension to file both an inventory and a final account for the estate, which is one of the cardinal duties of an administrator of an estate of a deceased person as it was held in **Abubaker Sebalamu Ganya vs. Yasmin Nalwoga SCCA No. 14 of 2017**. The Supreme Court guided that the filing of an inventory is mandatory and time specific under the law and that failure by an administrator to oblige the provisions of the


law amounts to an offence under **Section 117** (now **103**) of the **Penal Code Act**.

8. The legal framework governing this request is primarily found in **Section 273 (1) of the Succession Act Cap 268**, which states:

*"An executor or executrix or administrator or administratrix shall, within six months from the grant of probate or letters of administration, or within such further time as the court which granted the probate or letters may from time to time appoint, exhibit in that court an inventory containing a full and true estimate of all the property in possession, and all the credits, and also all the debts owing by any person to which the executor or executrix or administrator or administratrix is entitled in that character; and shall in like manner within one year from the grant, or within such further time as the court may from time to time appoint, exhibit an account of the estate, showing the assets which have come to his or her hands, and the manner in which they have been applied or disposed of."*

9. This provision unequivocally grants this Court the discretion to extend the time within which an administrator must file an inventory and an account. The underlying purpose of this power is to facilitate the proper oversight of estate administration, ensuring that a comprehensive record of assets and


liabilities is maintained. It is trite law that in an application for extension of time, the court has to consider the following three questions;

- a) Whether the applicants have established sufficient reasons for this court to extend the time in which they may lodge their appeal. - b) Whether the applicants are guilty of dilatory conduct? - c) Whether any injustice would be caused if this application is not granted? - 10. The concept of "sufficient cause" must relate to the inability or failure to take a particular step within the prescribed time. Courts consider the peculiar circumstances of each case when determining what constitutes sufficient cause. Sufficient cause must be such that it would justify the court in exercising its discretion to extend time. It is generally understood to include circumstances beyond the control of the applicant, such as illness, accidents, or actions of the court itself, or even the inadvertence of counsel, provided the applicant has not been dilatory. - 11. In **Mohanlal Karamshi v. R [1951] E. A. 218**, it was held that "sufficient cause" must be related to the applicant's inability to take the necessary step within the prescribed time. Therefore, the Applicant must show that the delay was not due to her own negligence or dilatory conduct.


The overarching principle is to ensure that substantive justice is done, and technicalities do not defeat justice, as enshrined in Article 126(2)(e) of the Constitution of the Republic of Uganda.

- 12. In this case, Mrs. Kajura was granted Letters of Administration on 14th September 2007. This means she was obligated to file the inventory by March 2008 and the final account by September 2008. Evidently, there has been a significant delay of approximately **18 years** in filing these documents. This undoubtedly points to **extreme dilatory conduct** on the part of the Applicant. - 13. However, Mrs. Kajura, who is self-represented, has attributed this prolonged delay to two primary reasons: the **protracted process of securing pension benefits** for the late Mr. Kajura Amosi from the public service and **ongoing tax compliance requirements**. She asserts that the pension paperwork is now complete, with payments expected in the upcoming financial year, and that she has diligently managed a Centenary Bank account for the estate. - 14. While the delay is substantial, the court must weigh the Applicant's stated reasons against the potential for injustice if the extension is denied. Denying the extension would effectively prevent her from formally accounting for the estate's assets and liabilities, including the recently


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finalized pension benefits. This could significantly **prejudice the beneficiaries' rights** to receive their rightful entitlements and undermine the complete and proper administration of the estate.

15. Given that the purpose of the inventory and account is to ensure proper oversight and a comprehensive record of the estate, and considering that the Applicant claims to be on the verge of finalizing a significant aspect of the estate (pension benefits), granting an extension to file these documents appears to align with the principle of ensuring substantive justice. While her conduct has been dilatory, the specific reasons she cites, particularly the complexities of public service pension processes, can constitute "sufficient cause" in the unique circumstances of this case, preventing a complete miscarriage of justice for the beneficiaries. The court's discretion under Section 273(1) is specifically designed to accommodate such situations where rigidity might lead to an unfair outcome. Therefore, despite the significant delay, the Applicant has presented reasons that, when viewed through the lens of ensuring full administration and protecting beneficiaries' interests, warrant the grant of an extension for filing the inventory and final account.

# **Issue 2**: **Whether the conditions for the extension of Letters of Administration have been met.**

 16. This issue delves into the heart of the Applicant's request for renewal of her Letters of Administration. The relevant statutory provision is **Section**

**337 of the Succession Act, Cap 268**, particularly concerning grants issued before May 31, 2022. **Section 337(2)** specifies that: "A grant of probate or letters of administration issued by a court of competent jurisdiction before the 31st day of May, 2022, shall remain in force for a period of three years from the 31st day of May, 2022." Crucially, **Section 337(4)** offers an avenue for extension, stating: "the duration of a grant of probate or letters of administration referred to in subsections (2) may, on application to court by the executor or executrix or an administrator or administratrix of an estate, be extended for a reasonable period determined by court." The legislative intent behind these amendments was to curb the widespread issue of prolonged estate administration, fostering diligence among administrators, promoting accountability, and ultimately safeguarding beneficiaries' interests through timely estate winding-up.

- 17. However, **Section 256 of the Succession Act, Cap 268** provides that; *"256. Grant of letters of administration to be under seal of court* - *(1)Where it appears to a judge of the High Court or Chief Magistrate or Magistrate that letters of administration to the estate of a person*


*deceased, with or without a copy of the will annexed, should be granted, he or she shall grant the letters of administration under the seal of his or her court in the following manner— "I\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, judge of the High Court (or Chief Magistrate or Magistrate) appointed for granting probate or letters of administration in, (here insert the limits of the delegate's jurisdiction) make known that on the day of\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, letters of administration (with or without the will annexed, as the case may be) of the property and credits of \_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, late of\_\_\_\_\_\_\_\_\_\_\_\_\_\_, deceased, were granted to\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_\_, the parent (or as the case may be) of the deceased, he (or she) having undertaken to administer the property and credits, and to make a full and true inventory of them, and to exhibit it in this court within six months from the date of this grant, or within such further time as the court may from time to time appoint, and also to render to this court a true account of the property and credits within one year from the same date, or within such further time as the court may from time to time appoint.".*


- *(2)The grant of letters of administration under subsection [\(1\)](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_XXXI__sec_256__subsec_1) shall be valid for a period not exceeding two years.* - *(3)The court may on application extend the period prescribed in subsection [\(2\)](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_XXXI__sec_256__subsec_2) for a further period of two years or any other reasonable time as determined by court where the court is satisfied that—* - *(a)it is in the best interest of the beneficiaries to extend the period; and*

*(b)the person to whom letters of administration were granted has*

- *(i) complied with the provisions of this Act or any condition to which the grant of letters of administration is subject to; and* - *(ii) Obtained the consent to apply for the extension of the letters of administration from all the beneficiaries of the estate to which the letters of administration apply.* - *(4)Subsection [\(2\)](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_XXXI__sec_256__subsec_2) and [\(3\)](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_XXXI__sec_256__subsec_3) shall not apply to letters of administration granted to—*

*(a)letters of administration granted under section [212;](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_XXX__subpart_nn_2__sec_212) (b)the portion of the estate administered under section [23\(2\);](https://ulii.org/akn/ug/act/ord/1906/1/eng@2023-12-31#part_V__sec_23__subsec_2) or (c)Pension forming part of the estate."*


- 18. **Section 256** of the **Succession Act, Cap 268**, as amended, primarily deals with the grant and duration of Letters of Administration. Specifically, **Section 256(2)** introduces a two-year validity period for Letters of Administration, and **Section 256(3)** provides for their extension under certain conditions. - 19. However, **Section 256(4)** carves out specific exceptions to the general rule of expiry. The critical provision for this case is **Section 256(4) (c)**, which states: *"Subsection (2) and (3) shall not apply to letters of administration granted to—... (c) Pension forming part of the estate."* - 20. The plain reading of **Section 256(4) (c)** reveals a clear legislative intent to exempt Letters of Administration pertaining to pension benefits from the general expiry periods set out in subsections (2) and (3). This means that where the estate, or a portion thereof, consists of pension, the Letters of Administration granted for the administration of that pension are not subject to the two-year expiry period, nor do they require a renewal application under the provisions for extension. - 21. The rationale behind this exemption likely stems from the inherent nature of pension payments, which can be protracted and on-going, often spanning many years. Imposing a strict expiry and renewal requirement on Letters of Administration solely for pension benefits would create an undue


administrative burden and potentially interrupt the flow of crucial financial support to beneficiaries. It recognizes that pension administration often operates on its own timeline, dictated by the pension provider and the deceased's former employer, rather than a fixed period for general estate winding up.

- 22. In the present case, *Mrs. Stella Kajura* explicitly states in her supporting affidavit and submissions that a significant hurdle in fully winding up the estate has been the "lengthy and often complex process of securing pension benefits for the late *Mr. Kajura Amosi* from public service." She further asserts that "all the necessary paperwork for these pension benefits is now complete, and payments are expected to commence in the upcoming financial year." Her fear that the Centenary Bank account (Account No. 5520501128), in the name of the estate, will be adversely affected if the Letters of Administration are not renewed, directly relates to the continued management and receipt of these pension benefits. - 23. Given the clear wording of **Section 256(4) (c),** the Letters of Administration granted to *Mrs. Stella Kajura*, insofar as they relate to the pension forming part of the estate of the late *Kajura Amosi*, are exempt from the expiry provisions of **Section 256(2)** and **(3)**. This means that, for the purpose of administering the pension benefits, her Letters of


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Administration do not require renewal or extension under these specific subsections.

- 24. Therefore, the Applicant's request for the renewal and extension of the Letters of Administration, at least concerning the pension benefits, is effectively unnecessary under **Section 256(4) (c)** of the **Succession Act**. The court's primary consideration should be whether the Letters of Administration should be extended for other aspects of the estate, if any, that are not covered by this exemption. However, the thrust of her application and the challenges she highlights strongly indicate that the pension aspect is the central reason for seeking the extension. - 25. Based on the clear exception provided in **Section 256(4) (c)** of the **Succession Act, Cap 268**, the Letters of Administration granted to *Stella Kajura*, to the extent that they cover the pension forming part of the late *Kajura Amosi's* estate, have not expired and do not require renewal or extension. The intention of the legislature was to allow administrators to continue managing pension-related matters without being constrained by the general time limits for other estate assets. While the Applicant seeks a general renewal, the court should recognize that for the pension aspect, the grant remains valid. However, if there are other aspects of the estate that are not pension-related and require further administration beyond the


general expiry, the court would then need to assess whether the conditions for extension have been met for those specific non-pension assets.

## **Conclusion and Final Order**:

- 26. In conclusion, I find that the Applicant has demonstrated sufficient cause for the extension of time to file the inventory and final account, and regarding the request for renewal and extension of the Letters of Administration, I note the specific exemption provided in Section 256(4) (c) of the Succession Act, which exempts Letters of Administration related to pension benefits from the general expiry and renewal requirements. To the extent that the administration of the estate pertains to pension benefits, the existing Letters of Administration remain valid. - 27. Therefore, I make the following Orders: - (1) **Leave is hereby granted to the Applicant, Stella Kajura, to file the inventory and the accounts for the estate of the late Kajura Amosi within six (6) months from the date of delivery of this ruling.** - **(2) The Letters of Administration for the Estate of the late Kajura Amosi issued on 14th September 2007 vide Administration Cause No. 0084 of 2007 are hereby declared valid and**


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**subsisting specifically for the purpose of administering the pension benefits of the late Kajura Amosi.**

**(3) No Orders as to costs.**

I so Order.

**Dated at Fort Portal this 4th day of July 2025**


Vincent Wagona

**High Court Judge**

**FORTPORTAL**

**Riling delivered on 14th July 2025.**