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Uganda Judgment

High Court of Uganda

Ssentambule Levi v Sekijumba Samuel Masajjage and Another (Miscellaneous Application 15 of 2025) [2025] UGHC 512 (25 April 2025)

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Research organized from the available case record

Source document

01

Holding and result

The court found that the applicant's delay in filing the inventory and final account was sufficiently explained by third-party interference, creditor claims, and technical challenges in accessing estate assets. The statutory and procedural framework allows for extension of time where just cause is shown. The applicant demonstrated that the obstacles have now been resolved and that all estate property has been accounted for and distributed. The court therefore granted the extension of time for filing the inventory and final account, finding no necessity for a provisional inventory and making no order as to costs.

Court disposition

application_granted

Orders

  • The application is granted.
  • The applicant shall file the inventory within thirty (30) days from the date of this ruling.
  • The applicant shall file the final account within sixty (60) days from the date of this ruling.
  • No order is made as to costs.

02

Material facts

Parties

Levi Ssentambule Masajjage

Applicant

Ssendijja Zakayo

Respondent

03

Procedural history

  1. Posture

    Miscellaneous Application / Ruling

04

Questions and positions

Legal issues

Party arguments

Applicant
The applicant, as administrator and beneficiary of the estate, obtained Letters of Administration in 2012 and faced delays due to encumbrances on estate property, obstruction by unknown creditors, and technical challenges accessing assets outside the court's jurisdiction. He asserts that these factors prevented timely filing of the inventory and accounts, but that he has now resolved the issues and accounted for all estate property.
Respondent
The respondent did not file a reply or contest the application, and no substantive opposition is recorded in the ruling.

05

Court’s reasoning

  1. 01

    Section 273(1) of the Succession Act, Cap. 268

    Administrators must file an inventory and account of the estate within statutory timelines, or seek extension from the court if delayed.

  2. 02

    Order 51 rule 6 of the Civil Procedure Rules SI 71-1

    Courts may enlarge time for procedural acts where sufficient cause is shown.

  3. 03

    Section 98 of the Civil Procedure Act, Cap. 71

    Courts have inherent power to make orders necessary for justice and to prevent abuse of process.

  4. 04

    Article 126(2)(e) of the Constitution of Uganda

    Substantive justice should be prioritized over technicalities.

  5. 05

    In Re: The Estate of the Late Atwiine Sharon, Mbarara HCMA No. 81 of 2023

    Delays caused by third-party interference and unresolved creditor claims may justify extension of time for filing estate documents.

06

Ratio, limits and disposition

Ratio decidendi

The court found that the applicant's delay in filing the inventory and final account was sufficiently explained by third-party interference, creditor claims, and technical challenges in accessing estate assets. The statutory and procedural framework allows for extension of time where just cause is shown. The applicant demonstrated that the obstacles have now been resolved and that all estate property has been accounted for and distributed. The court therefore granted the extension of time for filing the inventory and final account, finding no necessity for a provisional inventory and making no order as to costs.

Obiter and limits

  • The filing of an inventory is a time-sensitive statutory obligation placed upon administrators of an estate.
  • Delays occasioned by third-party interference and unresolved creditor claims are just cause for granting an extension of time.

Court disposition

application_granted

  • The application is granted.
  • The applicant shall file the inventory within thirty (30) days from the date of this ruling.
  • The applicant shall file the final account within sixty (60) days from the date of this ruling.
  • No order is made as to costs.

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.

Source document

Judgment reading view

Judgment text

The complete available source text.

Source document

High Court of Uganda

Judgment

[2025] UGHC 512

<sup>5</sup> THE REPUBLIC OF UGANDA IN THE HIGH COTIRT OT UGANDAAT JINJA MISCELLANEOUS APPLICATION NO. O15 2025 (ARISING OUT OFADMINISTRATION CAUSE NO.127 OF 2011) IN THE MATTER OF THE ESTATE OF THE LATE SAMUEL SSEKIJUMBA SSENTAMBULE LEVI (Beneficiary & Administrator of the Estate of the Late

Samuel Ssekijumba)........ .................... ... APPLICANT

Versus

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2. SSENDIJJA ZAKAYO .................... ......... RESPONDENTS

BEFORE: HON. LADY JUSTICE JOANITA BUSHARA

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RIJLING

BACKGROUND

This was an application seeking for orders that:

5 I. SEKIJUMBA SAMUEL MASAJJAGE

- 1. That the Applicant be granted leave and an extension of time to file an inventory and final account inAdministration Cause No. 127 of 2011. - 2. Thata provisional inventory be filed by the Administrator of the Estate of the LAIE SAMUEL S SEKIJUMBA.

3. That the costs of the application be borne by the Estate.

GROUNDS OF THE APPLICATION

30 The grounds as stated in the notice of motion are;

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- <sup>5</sup> l. The Applicant is a grandson and Administrator of the estate of the Late SAMUEL SSEKIJUMBA. - 2. The Applicant obtained Letters of Administration of the Estate of the Late SAMUEL SSEKIJUMBA on the 19" day of Novembet, 2012 from this Honourable Court. - 3. The Applicant started establishing and ascertaining all properties forming part of the Estate of the Late SAMUEL SSEKIJUMBA and in the process, came to learn that most of the property comprising the Estate of the deceased was heavily encumbered with squatters. - 4. That the Applicant was obstructed from performing his duties by unknown people claiming interest in the estate property as creditors. - 5. That further, some properties forming part of the estate of the Late SAMUEL SSEKIJUMBAweTe isolated and out ofjurisdiction of this Honourable Court, such as Bank accounts and required technical and bureaucratic approaches and attempts. - 6. That harmonizing all properties forming part of the Estate of the Late SAMUEL SSEKIJUMBA and paying off debts to creditors barred the Applicant from timely filing of the provisional inventory and final accounts in Administration Cause No. 127 OF 2011. - 7. That the Applicant has finally concluded the issue ofthe squatters on the estate property and distributed it to the beneficiaries. - 8. The Applicant has so far accounted for all the properties forming part of the estate of the Late SAMUEL SSEKIJUMBA.

DECISION

30 During the writing of this Ruling, I have observed that the Application before this Court is brought under Section 275(1) of the Succession Act Cap. 268 as ame

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5 Section 33 of the Judicature Act Cap. 13, Sections 96 and 98 of the Civil Procedure Act Cap. 71, and Order 52 Rules lr 2 and 3 of the Civil Procedure Rules SI 71-1.

However, it is important to note that Section 278(1) of the Succession Act was the law relating to Inventories and account before the revised editions came into force in June 2024. The provision of the law for this Application is now Section 273(1) of the Succession Act, Cap.268, which provides for the obligation to file inventories and accounts. It states:

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(t)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 towhich 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 ofthe estate, showing the assets which have come to his or her hands, and the manner in which they have been applied or disposed of,"

In the Matter of the Estate of the Late Baija Jennifer (HCT-05-FD-MA-0071- 2024), the Court reaffirmed that the filing of an inventory is a time-sensitive 30 statutory obligation placed upon administrators of an estate. This position was stated by the Supreme Court in Abubaker Sebalamu Ganya v. Yasmin <sup>N</sup>

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5 Supreme Court Civil Appeal No. 14 of 2017, where it was held that an inventory filed should contain a full and true estimate of all the property of the deceased's estate, indicate how it was distributed, and reflect any remainder (if any).

O 51 rule 6 of the CPR provides that where a limited time has been fixed for doing ',l0 any act or taking any proceeding under these rules or by Order of Court, the Court <sup>O</sup>shall have power to enlarge the time upon such terms on application

Section 98 of the Civit Procedure Act, Cap. 282 (formerly Cap. 71) further gives this Court inherent power to make such orders as may be necessary for the ends of 5 justice or to prevent abuse of the process of the Court.

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The above provisions of the law are buttressed by Article 126(2) (e) of the <sup>1995</sup> Constitution of the Republic of Uganda as amended which enjoins this Court to do substantive justice without undue regard to technicalities.

a The evidence on court record as stated in paragr aph 4 and 5 of the supporting affidavit indicates that the Applicant was obstructed by unknown persons who claimed interests in the estate as creditors. He further avers that some properties were O situated outside the jurisdiction of this Court, such as bank accounts, which required 25 technical and bureaucratic processes to access.

Furthermore, in Paragraphs 6 and 7 of the said affidavit, the Applicant avers that his efforts to resolve creditor issues and harmonize estate properties significantly delayed his ability to file the required documents within time. He further indicates

30 that he has now resolved the squatters' issues and distributed property beneficiaries, thus the filing of this application.

In Re: The Estate of the Late Atwiine Sharon - Application by Executors - Tusiimire Constance & Mwesigwa Mbagirenta, Mbarara HCMA No. 81 of 202grthe Court held that once the time within which to file an inventory or account expires, an administrator or executor duly appointed by Court ought to apply to the Court that granted the Letters of Administration or Probate to extend time within which to file the inventory or account. The Court went ahead to accept delays occasioned by third -party interference and unresolved creditor claims as just cause for granting an extension.

5 I find the reasons advanced by the Applicant for the delay sufflered sufficient and convincing enough to grant extension of time to file an Inventory and final account. As regards the prayer for the filing of a provisional one, I find that unnecessary.

I therefore make the following orders:

- 1) The Application is hereby granted. - 2) TheApplicant shall file the inventory within thirty (30) days from the date of this Ruling. - 3) The Applicant shall file the final account within sixty (60) days from the date of this Ruling.

4) No order is made as to costs.

Dated and signed at Jinja this 25th day of April 2025

JOANITABUSHARA JUDGE

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Source wording is retained. Consult the source document for its original formatting and pagination.

Authorities

Authorities used by the court

Cases, legislation, regulations, and constitutional provisions identified in the available record.

In the Matter of the Estate of the Late Baija Jennifer (HCT-05-FD-MA-0071-2024)

Case cited

Abubaker Sebalamu Ganya v. Yasmin, Supreme Court Civil Appeal No. 14 of 2017

Case cited

In Re: The Estate of the Late Atwiine Sharon, Mbarara HCMA No. 81 of 2023

Case cited

Section 273(1) of the Succession Act, Cap. 268

Legislation

Legislation referenced in the available case record.

Section 98 of the Civil Procedure Act, Cap. 71

Legislation

Legislation referenced in the available case record.

Order 51 rule 6 of the Civil Procedure Rules SI 71-1

Legislation

Legislation referenced in the available case record.

Article 126(2)(e) of the Constitution of Uganda

Legislation

Legislation referenced in the available case record.

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