[2024] UGHC 302

[2024] UGHC 302

The Applicant failed to demonstrate sufficient cause for the delay in filing the appeal against the Taxing Officer's decision. Although he claims to have instructed his Advocate immediately after the decision, the record shows he was present in court during taxation, his Advocate was absent without justification,...

Source-derived case information.

Citation
[2024] UGHC 302
Parties
Applicant: Seruwuge Charles; Respondent: Kinoni Traders Farmers Co-operative Savings & Credit Society Ltd
Court
High Court of Uganda
Jurisdiction
Uganda
Case Number
Miscellaneous Application 3 of 2023
Procedural Posture
Miscellaneous Application / Ruling
Outcome
application dismissed
Judges
Tweyanze, J
Legal Topics
Leave to Appeal Out of Time, Taxation of Costs, Extension of Time, Mistake of Counsel
Source Language
en
Civil Procedure Leave to Appeal Out of Time Taxation of Costs Extension of Time Mistake of Counsel

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Parties

Seruwuge Charles

Applicant

Kinoni Traders Farmers Co-operative Savings & Credit Society Ltd

Respondent

Procedural Posture

Miscellaneous Application / Ruling

  1. 1 Whether the Applicant has satisfied the requirements for grant of leave to appeal against the decision of a Taxing Officer out of time.

Ratio Decidendi

The Applicant failed to demonstrate sufficient cause for the delay in filing the appeal against the Taxing Officer's decision. Although he claims to have instructed his Advocate immediately after the decision, the record shows he was present in court during taxation, his Advocate was absent without justification, and he did not follow up in a timely manner. The Applicant's conduct, including a three-month delay after becoming aware of the taxed costs and lack of seriousness in pursuing the appeal, is unconscionable. The court finds that granting leave to appeal out of time would prejudice the Respondent, who has waited over five years for resolution. The Applicant's reliance on mistake of...

Court Disposition

application dismissed

Orders

  • The application for leave to appeal out of time is dismissed.
  • Costs are awarded to the Respondent.