[1929] EACA 165

[1929] EACA 165

The court held that section 8(2) of the Native Hut and Poll Tax Ordinance contemplates only one payment for costs in the same case, irrespective of the number of years for which it is sought to recover tax, and such sum is not to exceed Sh. 6. Therefore, any order for costs exceeding Sh. 6 in the same case is irregular and unlawful. The excess, if already paid, must be refunded to the accused.

Citation
[1929] EACA 165
Parties
Applicant: Rex; Respondent: Johana Huko and Others
Court
East African Court of Appeal
Jurisdiction
Uganda
Judgment Date
1 January 1929
Case Number
Revision Cases 121-130/1929.
Procedural Posture
Criminal Revision / Revision
Outcome
Order for costs exceeding Sh. 6 set aside; any excess paid to be refunded.
Judges
Barth, C.J (Kenya)
Legal Topics
Tax Offences, Costs Awards, Native Taxation, Statutory Interpretation
Source Language
English
Criminal Law Tax Offences Costs Awards Native Taxation Statutory Interpretation

Case Brief

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Full judgment text Downloadable case file Legal principles 1 Authorities cited 1 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Rex

Applicant

Johana Huko and Others

Respondent

Procedural Posture

Criminal Revision / Revision

Legal Issues

  1. 1 Whether section 8(2) of the Native Hut and Poll Tax Ordinance allows for multiple cost payments in the same case when recovering tax for more than one year.
  2. 2 Whether the order for costs exceeding Sh. 6 in the same case is lawful.

Ratio Decidendi

The court held that section 8(2) of the Native Hut and Poll Tax Ordinance contemplates only one payment for costs in the same case, irrespective of the number of years for which it is sought to recover tax, and such sum is not to exceed Sh. 6. Therefore, any order for costs exceeding Sh. 6 in the same case is irregular and unlawful. The excess, if already paid, must be refunded to the accused.

Court Disposition

Order for costs exceeding Sh. 6 set aside; any excess paid to be refunded.

Orders

  • The order for costs exceeding Sh. 6 is irregular and set aside.
  • Any excess costs paid above Sh. 6 must be refunded to the accused.