[2025] UGHC 432


### THE REPUBLIC OF UGANDA

### IN THE HIGH COURT OF UGANDA SITTING AT MPIGI

## **MISCELLANEOUS APPLICATION NO. 34 OF 2024**

### (ARISING OUT OF HCT-00-MPG-AC-039 OF 2017)

### IN THE MATTER OF THE ESTATE OF THE LATE BULASIO KALULE

AND

### IN THE MATTER OF LETTERS OF ADMINISTRATION GRANTED TO

**MAJOR WASSWA OSCAR KALULE, NAKIWALA ALICE, AND JEMBA AMOS**

AND

# IN THE MATTER OF FILING AN INVENTORY

- 1. MAJOR WASSWA OSCAR KALULE - 2. NAKIWALA ALICE=============================== APPLICANTS - JEMBA AMOS

(Administrators to the estate of the late BULASIO KALULE)

**VERSUS**

- 1. NAKATO ADOLONIKO K. KALULE - 2. YAYERI NAJJEMBA SSEKIREVU - 3. MUGANGA CHRISTOPHER - 4. SEWAJJE JONATHAN - 5. EDWARD KIVUMBI - 6. LUYAMBI LASTON MUGAMBE =======================RESPONDENTS

#### **RULING**

### **BEFORE: HON. LADY JUSTICE DEEPA VERMA**

#### Introduction

The application, is brought under Section 278 of the Succession Act (Cap. 268, as amended), Section 98 of the Civil Procedure Act (Cap. 282), Order 51 Rule 6 of the Civil Procedure Rules (S. I. 71-1), and Section 33 of the Judicature Act (Cap. 16).

# Background

The Applicants, Major Wasswa Oscar Kalule, Nakiwala Alice, and Jemba Amos, were granted Letters of Administration on 5™ June 2018 to administer the estate of the late Bulasio Kalule. They aver, through the affidavit of Major Wasswa Oscar Kalule, that they have been unable to file a true inventory and account due to the theft of a certificate of title for land comprised in Gomba Block 286, Plot 20, measuring approximately 13 acres. The Applicants state that they reported the theft to Kiriri Police Station and are pursuing a special certificate of title. They further submit that, in agreement with the beneficiaries, they prioritized distributing the testate portion of the estate before addressing the intestate portion, contributing to the delay in filing the inventory.

On 6" May 2025, when the matter came up for hearing, the 1%t to 5% Respondents were present in court and orally informed the court that they had no objection to the extension sought. The 6th Respondent was absent, and the court directed the Applicants' counsel to effect service on the 6th Respondent. An affidavit of service dated 13 June 2025, deponed by Kaluuma Malik Yiiga, a certified court process server attached to Damos Advocates, confirms that service was duly effected on the 6 Respondent. The court directed the Applicants' counsel to file written submissions, which are on record and have been considered in this ruling.

### Representation

The Applicants are represented by Counsel Osude Patrick C/o Damos Advocates.

### Issues for Determination

The primary issue is whether the Applicants should be granted unconditional leave to file an inventory out of time in respect of the estate of the late Bulasio Kalule.

b

# Analysis and Decision of Court

Whereas counsel for the Applicants proceeded under Section 278 of the Succession Act, the same has since been amended, and the correct section of the law to rely on is Section 273 of the Succession Act as amended, now Cap. 268, and the same will be referred to in this ruling.

The administration of estates in Uganda is governed by the Succession Act (Cap. 268, as amended).

Section 273(1) of the Act mandates that administrators exhibit an inventory containing a full and true estimate of the estate's property, credits, and debts within six months from the grant of Letters of Administration, or within such further time as the court may appoint. Additionally, a final account must be filed within one year from the grant, or within such extended period as the court may allow. The provision 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."

The Supreme Court in Abubaker Sebalamu Ganya v. Yasmin Nalwoga (Supreme Court Civil Appeal 14 of 2017) emphasized that the above provision makes the filing of an account and inventory by an executor or administrator mandatory and time specific. Failure by an executor or administrator to oblige the provision amounts to an offence. The Court further held that the inventory filed should contain a 'full and true estimate of all the property of the deceased's estate and how it was distributed and the remainder (if any).

Filing an inventory is a time-sensitive obligation, and failure to comply may constitute just cause for revocation of the grant under the Succession Act.

The mandatory nature of these timelines reflects the legislative intent to ensure that estate administration is concluded expeditiously, preventing indefinite delays that could prejudice beneficiaries.

The framers of the Succession Act established these deadlines to address the mischief that administration is not a lifelong duty but must be completed within a reasonable period, with accountability provided to the court that issued the grant and beneficiaries.

The Applicants' Letters of Administration, granted on 5" June 2018, are subject to the amended Succession Act's provision that all Letters of Administration issued on or before 31t May 2022 remain in force for three years from that date, i.e., until 315t May 2025. As this application was filed on 11" September 2024 and suffered several adjournments. | will therefore consider the fact that, the applicants still had the locus to file the application as administrators at the time.

However, the Applicants have not complied with the six-month timeline for filing an inventory. They attribute this delay to the theft of the certificate of title for land comprised in Gomba Block 286 Plot 20 measuring approximately 13 acres which forms part of the estate and subsequent legal efforts to recover it or obtain a special certificate of title. In his affidavit in support of this application, Major Wasswa Oscar Kalule (the 15 Applicant) indicates that the theft was reported to the police, and the Applicants have taken steps to resolve the issue by applying for a special certificate. Additionally, they prioritized the distribution of part of the estate which was provided for in the deceased's will and agreed with other beneficiaries to first recover or replace the missing certificate of title before this part of the estate could be distributed, a decision that delayed addressing the intestate portion, including the land in question.

While the Succession Act is silent on the specific period within which an application for extension may be made, the court's discretion to extend time is anchored in Order 51 Rule 6 of the Civil Procedure Rules, which allows courts to enlarge time for compliance upon sufficient cause. Section 98 of the Civil Procedure Act and Section 33 of the Judicature Act further empower the court to administer substantive justice, particularly where the law is silent or where strict adherence to procedure may lead to injustice.

The Applicants' delay is significant and prima facie inexcusable. However, the theft of the certificate of title constitutes an external impediment that hindered compliance. The Applicants' proactive steps, including reporting the theft to the police and pursuing a special certificate, demonstrate diligence and good faith. The agreement with the beneficiaries to prioritize the testate estate further contextualizes the delay, as it reflects a consensual approach to estate administration. The draft inventory marked as Annexure D in the affidavit in support of the application indicates the Applicants' readiness to comply once leave is granted.

The Applicants' in their written submissions, relied on the case of Hadijah Ndagire & Hajat Farida Ndagire v. Mohammad Kasozi & 15 Ors (Civil Suit No. 40 of 2014), where Hon. Lady Justice Olive Kazaarwe Mukwaya held that courts may grant leave to file an inventory out of time if sufficient grounds are shown.

The non-objection by the 15t to 5" Respondents during the hearing on 6" May 2025, coupled with the confirmed service on the 6" Respondent, as evidenced by the affidavit of service dated 13" June 2025 who has not opposed or objected to this application up to now suggests that, granting the extension will not prejudice any party. The court's mandate to administer substantive justice, as empowered by Section 33 of the Judicature Act, supports granting relief in this case to ensure the estate is properly accounted for especially now that even the Letters of Administration have expired.

| therefore find that while the delay in filing the inventory is significant, the theft of the certificate of title, reported to the police, and the Applicants' efforts to obtain a special certificate constitute sufficient cause. The non-objection by the 1%t to 5" Respondents and the absence of opposition from the 6" Respondent further support the application. Granting leave to file the inventory out of time aligns with the interests of substantive justice and equity, ensuring the estate's administration is completed and accounted for without undue prejudice to the beneficiaries.

For the reasons stated, | order as follows:

- 1. The Applicants are granted unconditional leave to file an inventory in respect of the estate of the late Bulasio Kalule out of time. - 2. The Applicants shall file the inventory within 30 days from the date of this ruling. - 3. I make no orders as to the costs of the application

HON. LADY JUSTICE DEEPA VERMA ACTING JUDGE