[2023] UGHCLD 85

[2023] UGHCLD 85

The appeal was properly filed as an application under Order 50 rule 8 of the Civil Procedure Rules, as the taxation decision of the registrar amounts to an order of court. The applicable law for taxation of costs is the Advocates (Remuneration and Taxation of Costs) Regulations SI 267-4, which was in force when the main suit was commenced and concluded. The taxing master erred in awarding instruction fees without a valuation report and in excess of the uncontested figure of UGX 100,000,000, resulting in an instruction fee of UGX 800,000. Items 11 and 12 were duplicated, and only one should be allowed. VAT was improperly awarded without proof of registration. Consequently, items 1 and 12...

Citation
[2023] UGHCLD 85
Parties
Appellant: Penny Wayne Nakabuye; Respondent: Kalule Richard; Respondent: Hon. Henry Banyenzaki
Court
HC: Land Division (Uganda)
Jurisdiction
Uganda
Judgment Date
31 March 2023
Case Number
Miscellaneous Application No. 41 of 2020
Procedural Posture
Miscellaneous Appeal / Ruling
Outcome
Appeal allowed in part; bill of costs set aside in respect of items 1 and 12; matter remitted for re-taxation.
Judges
Busingye, J
Legal Topics
Taxation of Costs, Retrospective Application of Law, Instruction Fees, Court Orders Vs Decrees
Source Language
English

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Parties

Penny Wayne Nakabuye

Appellant

Kalule Richard

Respondent

Hon. Henry Banyenzaki

Respondent

Procedural Posture

Miscellaneous Appeal / Ruling

  1. 1 Whether the appeal was properly filed as an application under Order 50 rule 8 of the Civil Procedure Rules.
  2. 2 Whether the taxing master applied the correct law and principles in taxing the bill of costs.
  3. 3 Whether the instruction fees and other items in the bill of costs were manifestly excessive or duplicated.

Ratio Decidendi

The appeal was properly filed as an application under Order 50 rule 8 of the Civil Procedure Rules, as the taxation decision of the registrar amounts to an order of court. The applicable law for taxation of costs is the Advocates (Remuneration and Taxation of Costs) Regulations SI 267-4, which was in force when the main suit was commenced and concluded. The taxing master erred in awarding instruction fees without a valuation report and in excess of the uncontested figure of UGX 100,000,000, resulting in an instruction fee of UGX 800,000. Items 11 and 12 were duplicated, and only one should be allowed. VAT was improperly awarded without proof of registration. Consequently, items 1 and 12...

Court Disposition

Appeal allowed in part; bill of costs set aside in respect of items 1 and 12; matter remitted for re-taxation.

Orders

  • Items 1 and 12 of the bill of costs are set aside.
  • The bill of costs is remitted back to the taxing master for re-taxation.