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Uganda Judgment

Commercial Court of Uganda

Uganda Electronics & Computer Ltd v Kituuma-Magala & CoAdvocates (HCT-00-CC-MA 481 of 2006) [2006] UGCommC 43 (22 August 2006)

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01

Holding and result

The appeal was dismissed as incurably incompetent for being filed out of time. The applicable limitation period for appeals against taxing officer decisions is provided by Section 62(1) of the Advocates Act, which requires appeals to be lodged within thirty days of the decision. The appellant's reliance on Section 79 of the Civil Procedure Act was misplaced, as that section does not apply where the Advocates Act provides a specific limitation period. No leave to file the appeal out of time was sought, and the purported fee agreement relied on by the appellant did not comply with the statutory requirements under Section 51 of the Advocates Act. Consequently, the appeal was time barred and dismissed with costs to the respondent.

Court disposition

appeal dismissed as time barred

Orders

  • The appeal is dismissed with costs to the respondent.

02

Material facts

Parties

Uganda Electronics & Computer Ltd

Appellant Counsel: Francis Katabalwa

Kituuma-Magala & Co. Advocates

Respondent Counsel: Stephen Mwandha

03

Procedural history

  1. Posture

    Civil Appeal / Ruling on Appeal From Taxing Master

04

Questions and positions

Legal issues

Party arguments

Applicant
The appellant argued that the decision to tax the advocate/client bill of costs was wrong and contrary to the evidence, as the parties had agreed on a lump sum fee. The appellant further contended that the appeal was filed in time, as the proceedings and decision of the taxing master were received on 29th June 2006, and time should run from that date under Section 79 of the Civil Procedure Act.
Respondent
The respondent raised three preliminary points: the appeal was premature since the bill of costs had not yet been taxed; there was no notice of appeal; and the appeal was time barred, as it was filed outside the statutory period prescribed by Section 79(b) of the Civil Procedure Act. The respondent maintained that the applicable limitation period had expired and no leave for extension was sought.

05

Court’s reasoning

  1. 01

    Section 62(1) Advocates Act, Cap 267

    Appeals against decisions of a taxing officer under the Advocates Act must be lodged within thirty days of the decision.

  2. 02

    Section 79 Civil Procedure Act

    Section 79 of the Civil Procedure Act is a general provision and does not apply where another law specifically provides for the limitation period.

  3. 03

    Sections 50, 51, and 54 Advocates Act, Cap 267

    Fee agreements between advocate and client must comply with Section 51 of the Advocates Act to be enforceable and exempt from taxation.

06

Ratio, limits and disposition

Ratio decidendi

The appeal was dismissed as incurably incompetent for being filed out of time. The applicable limitation period for appeals against taxing officer decisions is provided by Section 62(1) of the Advocates Act, which requires appeals to be lodged within thirty days of the decision. The appellant's reliance on Section 79 of the Civil Procedure Act was misplaced, as that section does not apply where the Advocates Act provides a specific limitation period. No leave to file the appeal out of time was sought, and the purported fee agreement relied on by the appellant did not comply with the statutory requirements under Section 51 of the Advocates Act. Consequently, the appeal was time barred and dismissed with costs to the respondent.

Obiter and limits

  • The agreement put forth by the appellant regarding fees did not comply with Section 51 of the Advocates Act and may be unenforceable.
  • Section 79(2) of the Civil Procedure Act does not apply to appeals governed by the Advocates Act.
  • It is unnecessary to consider the other preliminary points raised by the respondent, as the appeal is disposed of on limitation grounds.

Court disposition

appeal dismissed as time barred

  • The appeal is dismissed with costs to the respondent.

Source and reliance status

Commercial 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.

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Judgment text

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Source document

Commercial Court of Uganda

Judgment

[2006] UGCommC 43

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.}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}} {\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8 \pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ql \li0\ri0\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \fs24\lang2057\langfe1033\cgrid\langnp2057\langfenp1033 {\insrsid7211715 THE REPUBLIC OF UGANDA}{\insrsid15861250 \par }{\insrsid7211715 \par IN THE HIGH COURT OF UGANDA AT KAMPALA \par \par COMMERCIAL COURT DIVISION \par \par HCT-00-CC-MA-0481-2006 \par \par (Appeal from HCT-00-CC-MC-0004-2006 \par }{\insrsid3429157 and a}{\insrsid7211715 rising from HCT-00-CC-CS-0466-2005) \par \par Uganda Electronics & Computer Ltd Appellant \par \par Versus \par \par Kituuma-Magala & Co. Advocates }{\insrsid11682624 }{\insrsid7211715 Respondent \par }{\insrsid2829282 \par }{\insrsid7211715 \par }{\b\ul\insrsid7211715\charrsid2829282 BEFORE: THE HONOURABLE M}{\b\ul\insrsid4552073 R}{\b\ul\insrsid7211715\charrsid2829282 . JUSTICE FMS EGONDA-NTENDE \par \par RULING \par

}{\insrsid7211715 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid7211715 \hich\af0\dbch\af0\loch\f0 1.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid621148 { \insrsid7211715 The }{\insrsid4552073 appellant}{\insrsid7211715 was the plaintiff in the head suit. It retained the res pondent, a firm of advocates to handle at some stage, the case for the plaintiff. It contends that this was at agreed lump sum. The respondent on the other hand, filed }{\insrsid13186650 a notice of motion, applying for leave to commence a suit to recover its fees and costs from the appellant, and that the advocate/client bill of costs be taxed, among other }{\insrsid4552073 relief}{\insrsid13186650 sought. At the hearing of that application, the appellant objected to the taxation of the bill of costs, contending that it was not due, as they had agreed upon a lump sum to cover the fees for the respondent.}{\insrsid7211715 The Taxing Master}{ \insrsid13186650 rejected this objection and}{\insrsid7211715 made a decision to tax the advocate/client bill of costs filed by the respondent, and it is that decision, that the appellant now appeals from.}{\insrsid13186650 The respondent bill of costs remains untaxed }{\insrsid4552073 to date}{\insrsid13186650 , and the rest of the

application}{\insrsid4552073 ,}{\insrsid13186650 vide HCT-00-CC-CS-0466-2005}{\insrsid4552073 ,}{\insrsid13186650 has not been heard and determined.}{ \insrsid7211715 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid7211715 \hich\af0\dbch\af0\loch\f0 2.\tab}I heard the appeal on 16}{\super\insrsid7211715\charrsid7211715 th}{\insrsid7211715 August 2006 and dismissed it}{\insrsid4552073 with costs}{ \insrsid7211715 , and now proceed to provide the reasons for my decision. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid13186650 \hich\af0\dbch\af0\loch\f0 3.\tab}}{\insrsid13186650 The appellant, on the appeal, contends that the decision appealed }{\insrsid4552073 from was}{\insrsid13186650 wrongly arrived at, and is bad in law as it was against the evidence adduced by the appellant. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid13186650 \hich\af0\dbch\af0\loch\f0 4.\tab}Mr. Stephen Mwandha, learned counsel appearing for the respondent, }{\insrsid1720244 raised what he referred to as three points of law. He }{ \insrsid13186650 contended that this appeal }{\insrsid1720244 was premature as the bill of costs in question had not been taxed as yet. Secondly that there was no notice of appeal to signify the commencement of this appeal. And thirdly, this appeal was time barred, as the ruling was delivered on

8}{ \super\insrsid1720244\charrsid1720244 th}{\insrsid1720244 May August }{\insrsid4552073 2006 and}{\insrsid1720244 this appeal was filed on 6}{\super\insrsid1720244\charrsid1720244 th}{\insrsid1720244 July 2006, contrary to Section 79(b) of the Civil Procedure Act.}{\insrsid7211715 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid1720244 \hich\af0\dbch\af0\loch\f0 5.\tab}}{\insrsid1720244 I will take the final point raised by Mr. Mwandha first}{\insrsid13270005 , as it is capable of bringing }{\insrsid1720244 this matter to a close. Mr. Francis Katabalwa, learned counsel appearing for the appellant, submitted that this appeal was in time, as the appellant had shown it had received the proceedings and decision of the taxing master on 29}{ \super\insrsid1720244\charrsid1720244 th}{\insrsid1720244 June 2006. Time must start from the date the proceedings were available}{\insrsid13270005 to the appellant}{\insrsid1720244 in accordance with Section 79 of the Civil Procedure Act. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8284100 \hich\af0\dbch\af0\loch\f0 6.\tab}}{\insrsid8284100 I think it is useful, at the outset, to set out the provisions of Section 79 of the Civil Procedure Act. It provides, }{ \insrsid6714795 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6714795

{\insrsid8284100 \lquote (1) Except as otherwise specifically provided in any other law, every appeal shall be entered\emdash }{\insrsid6044179 }{\insrsid13270005 \par }\pard \ql \li2160\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin2160\itap0\pararsid13270005 {\insrsid8284100 (a) within thirty days of the date of the decree or order of the court; or }{\insrsid6044179 }{\insrsid8284100 (b) within seven days of the date of the order of the registrar, }{\insrsid6044179 }{\insrsid13270005 \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6714795 {\insrsid6044179 }{\insrsid13270005 \par }{\insrsid8284100 as the case may be, appealed against; but the appellate court may for good cause admit an appeal though the period of limitation prescribed by this section has elapsed. }{\insrsid6044179 }{\insrsid8284100 (2) In computing the period of limitation prescribed by this section the time taken by the court or the registrar in making a c opy of the decree or order appealed against and of the proceedings upon which it is founded shall be excluded.\rquote \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid8284100 \hich\af0\dbch\af0\loch\f0 7.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid621148 { \insrsid8284100

Section 79 above is a general provision of limitation with regard to appeals but has no application where some other law has provided specifica lly for the period within which appeals should be lodged. This is clearly so, with its opening words, }{\i\insrsid8284100\charrsid6044179 \lquote Except as otherwise specifically provided in any other }{\i\insrsid4552073\charrsid6044179 la}{ \i\insrsid4552073 w,\rquote }{\insrsid8284100 . It has no application where another law deals with this issue. And in turn, subsection (2) thereof, applies only in respect of cases governed by subsection (1) of the same section.}{\insrsid6714795 }{ \insrsid4552073 This is evident from its opening words, \lquote }{\i\insrsid4552073\charrsid6044179 In computing the period of limitation prescribed by this section,\rquote }{\insrsid4552073 .}{\insrsid8284100 \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid6714795 \hich\af0\dbch\af0\loch\f0 8.\tab}}{\insrsid6714795 The period within which this current appeal has to be lod ged is provided for by Section 62 of the Advocates Act, Chapter 267. It provides, \par }\pard \ql \li1440\ri1440\widctlpar\aspalpha\aspnum\faauto\adjustright\rin1440\lin1440\itap0\pararsid6714795 {\insrsid6714795 \lquote (1) Any person affected by an order or decision of a taxing officer made under this Part of this Act or any regulations made under this Part of this

Act may appeal within t hirty days to a judge of the High Court who on that appeal may make any order that the taxing officer might have made.\rquote \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid6714795 \hich\af0\dbch\af0\loch\f0 9.\tab}}\pard \ql \fi-360\li720\ri0\sl360\slmult1\widctlpar\jclisttab\tx720\aspalpha\aspnum\faauto\ls1\adjustright\rin0\lin720\itap0\pararsid621148 { \insrsid6714795 The appeal in this case had to be lodged within 30 days of the decision of the taxing officer as it is provided for in Section 62(1) of the Advocates Act. The appeal was lodged long after 30 days had expired. It was out of time. No leave to file it out of time was sought by the appellant. The appeal is therefore time barred. The appellant can not call in aid, Section 79(2) of the Civil Pr ocedure Act, as it is not applicable to matters not governed by Section 79 (}{\insrsid13270005 1}{\insrsid6714795 ) of the Civil Procedure Act, such as the one before me. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid6044179 \hich\af0\dbch\af0\loch\f0 10.\tab}}{\insrsid6044179 As the appeal was incurably incompetent, for being out of time, I dismissed it with costs to the respondent.}{\insrsid621148 It is unnecessary to consider the other two matters raised by Mr. Stephen Mwandha.}{\insrsid4552073 }{\insrsid6044179 \par

{\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid621148 \hich\af0\dbch\af0\loch\f0 11.\tab}}{\insrsid621148 For the benefit of the appellant, I take the liberty to draw its attention to the provisions of Sections 50 and 51 of the Advocates Act. It is possible to for an advocate and a client to reach agreement with regard to the sum}{\insrsid13270005 of money}{ \insrsid621148 to be paid for }{\insrsid4552073 professional }{\insrsid621148 services rendered}{\insrsid4552073 or to be rendered by an Advocate}{\insrsid621148 . And such an agreement on fees would not be subject to taxation by virtue of Section 54 of the Advocates Act. That agreement to take effect must be in writing, signed by the person}{\insrsid4552073 or persons}{\insrsid621148 to be bound by it, and contain a certificate signed by a notary public certifying that the contents of the agreement were explained to the person bound by it. \par {\listtext\pard\plain\lang2057\langfe1033\langfenp1033\insrsid621148 \hich\af0\dbch\af0\loch\f0 12.\tab}The agreement that the appellant put forth in its objection before the taxing officer, and }{\insrsid4552073 on this appeal, is not in compliance with Section 51 of the Advocates Act, and may, therefore, be unenforceable.}{\insrsid621148 \par }\pard \ql \li0\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4552073 {\insrsid4552073 Signed, dated and delivered at Kampala this 23}{\super\insrsid4552073\charrsid4552073 rd}{\insrsid4552073 day of August 2006.

\par \par \par \par FMS Egonda-Ntende \par Judge \par }\pard \ql \li360\ri0\sl360\slmult1\widctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin360\itap0\pararsid4552073 {\insrsid4552073 \par }}

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Section 62(1) Advocates Act, Cap 267

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Sections 50, 51, and 54 Advocates Act, Cap 267

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Section 79 Civil Procedure Act

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