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Beijuka v Sunrise Associated Auctioneers (Misc. Appl. No. 152 of 1994) [1994] UGHC 1 (26 October 1994)
- Citation
- [1994] UGHC 1
- Status
- Judgment
- Jurisdiction
- Uganda
- Court
- High Court of Uganda
- Panel
- Okello, J
- Case number
- Misc. Appl. No. 152 of 1994
- Language
- English
More details
- Court
- High Court of Uganda
- Panel
- Okello, J
- Case number
- Misc. Appl. No. 152 of 1994
- Language
- English
On this page
Professional case brief
Research organized from the available case record
01
Holding and result
The court found that the appellant was not notified of the taxation proceedings and therefore had no knowledge of the Deputy Registrar's order until his arrest. This lack of notification deprived the appellant of the opportunity to appeal within the prescribed period. The court held that this constituted good cause under the proviso to section 80 of the Civil Procedure Act to admit the appeal, even though it was filed out of time. The preliminary objection was overruled, and the appeal was admitted for hearing.
Court disposition
preliminary objection overruled; appeal admitted out of time
Orders
- The appeal is admitted for hearing despite being filed out of time under the proviso to section 80 of the Civil Procedure Act.
- The preliminary objection is overruled.
02
Material facts
Parties
Godfrey Oddy Beijuka
Appellant Counsel: Mr. ByenkyaM/S Sunrise Associated Auctioneers
Respondent Counsel: Mr. LutaakomeAmounts and remedies
- Court Bailiff's Costs Awarded: UGX 997,925
- Additional Disbursement: UGX 288,000
- Total Amount to Be Recovered: UGX 1,350,925
03
Procedural history
Posture
Miscellaneous Application / Ruling on Preliminary Objection
04
Questions and positions
Legal issues
- 01
Whether the appeal against the Deputy Registrar's decisions was filed within the prescribed limitation period.
- 02
Whether failure to notify the appellant of the taxation proceedings constitutes good cause to admit an appeal filed out of time under section 80 of the Civil Procedure Act.
Party arguments
- Applicant
- Counsel for the appellant conceded that the appeal was filed out of time but argued that the appellant was not notified of the taxation proceedings and only became aware of the Deputy Registrar's order upon arrest. He made a verbal application under the proviso to section 80 of the Civil Procedure Act, seeking admission of the appeal out of time for good cause, relying on precedent where lack of notification was accepted as sufficient reason.
- Respondent
- Counsel for the respondent raised a preliminary objection, submitting that the appeal was incompetent for having been filed outside the seven-day limitation period required by section 80(1)(b) of the Civil Procedure Act. He argued that the appeal should be dismissed for non-compliance with statutory time limits.
05
Court’s reasoning
Legal principles
- 01
Section 80(1)(b), Civil Procedure Act
An appeal against a decision in taxation proceedings must be filed within seven days as prescribed by section 80(1)(b) of the Civil Procedure Act.
- 02
Proviso to Section 80, Civil Procedure Act
The proviso to section 80 of the Civil Procedure Act allows the court to admit an appeal filed out of time if good cause is shown.
- 03
Uganda Exgen Ltd. and 2 others v. Salim Jamal and 2 others (HCCS No.282/94)
Failure to notify a party of proceedings may constitute good cause for admitting an appeal out of time.
06
Ratio, limits and disposition
Ratio decidendi
The court found that the appellant was not notified of the taxation proceedings and therefore had no knowledge of the Deputy Registrar's order until his arrest. This lack of notification deprived the appellant of the opportunity to appeal within the prescribed period. The court held that this constituted good cause under the proviso to section 80 of the Civil Procedure Act to admit the appeal, even though it was filed out of time. The preliminary objection was overruled, and the appeal was admitted for hearing.
Obiter and limits
- If the appellant was not informed of the taxation proceedings, he could not reasonably be expected to know of the order of the taxing master.
- Without knowledge of the order, it is unreasonable to expect the appellant to appeal within the prescribed period.
Court disposition
preliminary objection overruled; appeal admitted out of time
- The appeal is admitted for hearing despite being filed out of time under the proviso to section 80 of the Civil Procedure Act.
- The preliminary objection is overruled.
Source and reliance status
High Court of Uganda
This page organises the available record for research. Confirm quotations, current status, and subsequent treatment against the official source before relying on the case.
Judgment reading view
Judgment text
The complete available source text.
High Court of Uganda
Judgment
THE REPUBLIC OF UGANDA
IN THE HIGH COURT OF UGANDA AT KAMPALA
MISC. APPL. NO. 152 OF 1994
GODFREY ODDY BEIJUKA:::::::::::::::::::::::::::::::::::::::::::::::::::::::::APPELLANT
VERSUS
M/S SUNRISE ASSOCIATED AUCTIONEERS::::::::::::::::::::::::::::RESPONDENT
BEFORE: THE HON. MR. JUSTICE G. M. OKELLO
RULING:
This ruling is in respect of a preliminary objection on a point of
law raised at the beginning of the hearing of the application which was brought notice of motion under 046 r 8 of the civil procedure Rules. That application is actually an appeal against the decisions of the Deputy Registrar in Taxation proceedings.
Counsel for the Respondent submitted in the preliminary objection that the appeal is incompetent for having been filed outside the limitation period of seven days required by section 80 (1) (b) of the Civil Procedure Act.
The back ground to the appeal is brief. The
Applicant/Appellant one Godfrey Oddy Beijuka was the plaintiff in HCCS No .823 of 1992. It would appear that in the course of the progress of that case, an order for injunction was obtained from court. The injunction order was given to SunriseAssociated Auctioneers to execute. They executed it. Upon that execution, Sun Associated Auctioneers filed their court Bailiff's Bill of cost. The Bill of cost was dated 27/5/93. It was taxed on. 16/7/93 who allowed the sum of shs. 997,925
Somehow additional sum of shs. 288,000./= was again added to be paid to Sunrise Associated Auctioneer as disbursement.
That raised the amount to be paid to sunrise Association Auctioneers to shs. 1,350,925/=. Then the Deputy Registrar issued warrant of Arrest against the Applicant (Appellant to recover that amount).
The appellant claimed that there were irregularities
in the taxation proceedings. He was not informed of the taxation proceedings. There was also impropriety in the issuance of the warrant of arrest, against him. He therefore appealed against the decisions of the Deputy Registrar to
1. Award to Sunrise Associated Auctioneer Court
Bailiff’s cost of shs. 997,925/= on 16/7/93
1. Issue Warrant of Arrest against the appellant on 11/8/94 to recover shs. 1 ,350,925/=
Mr. Lutaakome submitted that the appeal was filed on 29/8/94 well outside the time limitation of seven days allowed by section 80 (1) (b)| of the Civil Procedure Act Mr. Byenkya conceded that the appeal was filed out of time. But he submitted that he was intending and was there
by making a verbal application under the proviso to section 80 of the CPA. for court to admit the appeal even though it was filed Cut of time because the appellant had good cause.
He relied on HCCS No.282/94 Uganda Exgen Ltd. and 2 others
v. Salim Jamal and 2 others. In that case, Ouma J. found
the management decision and the consequent precipitation
of disturbing trend of events provided good cause to admit
under the proviso of section 80 (1) of the CPA Appeal which
was filed out of time.
In the instant case, the substance of the supporting
Affidavit of the appellant is that the appellant was not
notified of the taxation proceedings and so had no knowledge of the Deputy Registrar' s order until when the appellant was arrested. This fact was confirmed by paragraph 8 of the affidavit in Reply which states in effect that the court Bailiff's Bill of cost was. taxed exparte surely if the Appellant was not informed of taxation proceeding, how could he be expected know of the order of the taxing master? Without knowledge of the order, how could he appeal within the prescribed period? In my view the failure to notify the appellant of the taxing proceeding denied him the knowledge of the Deputy by Registrar’s order. This provided good cause for this court to admit the 0therwise invalid appeal filed out of time valid under the proviso to section 80 of the civil procedure Act. The preliminary objection is therefore over ruled.
p
G. M OKELLO
JUDGE
26/10/94
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