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East African Court of Appeal

Zala v Singh and Others (Civil Appeal No. 20 of 1944) [1946] EACA 76 (1 January 1946)

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01

Holding and result

The court found that the Taxing Officer acted on a wrong principle by allowing a disproportionately large sum for instructions to appeal in a case that was simple and involved a modest monetary claim. The court emphasized that judicial discretion in taxation of costs must be exercised with due regard to the complexity and value of the matter, and that describing the proceedings as of 'great complexity' was erroneous. The sum allowed was extravagant and not justified by the circumstances, thus warranting appellate intervention and a direction for re-taxation in accordance with proper principles.

Court disposition

appeal allowed

Orders

  • The bill of costs is remitted to the Taxing Officer for re-taxation of the disputed item in accordance with the principles set forth in the first schedule to the Rules of Court.

02

Material facts

Parties

G. P. Zala and P. P. Zala (Zala Brothers)

Appellant Counsel: Nazareth

Jiwan Singh, Uttam Singh, Arjan Singh and Balwant Singh (Nyanza Engineering Works)

Respondent Counsel: Khanna

Amounts and remedies

  • Original Claim in Magistrate's Court: KES 700
  • Sum Claimed for Instructions to Appeal: KES 2,500
  • Sum Allowed for Instructions to Appeal (taxed): KES 1,700
  • Total Amount Passed on Bill of Costs: KES 2,188

03

Procedural history

  1. Posture

    Civil Appeal / Appeal Against Taxation of Costs

04

Questions and positions

Legal issues

Party arguments

Applicant
The appellants argued that the Taxing Officer allowed an extravagant and unjustified sum for instructions to appeal, misapprehended the relevant principles, and exercised discretion unjudicially without proper regard to the facts and circumstances, particularly the simplicity and value of the underlying claim.
Respondent
The respondents contended that the sum allowed was justified, asserting that the appeal involved complexity and warranted a higher fee for instructions, and that the Taxing Officer exercised discretion appropriately.

05

Court’s reasoning

  1. 01

    First schedule to the Rules of Court; C. A. No. 8 of 1942 (1944) 21 K. L. R. 27; C. A. No. 20 of 1943; C. C. 167 of 1945

    A Taxing Officer must exercise discretion judicially and in accordance with established principles, particularly considering the complexity and value of the case when allowing costs for instructions.

  2. 02

    Shivji Karson Patel v. Shivji Jetha and another 21 K. L. R. 27; Abdallah bin Ali v. Mohamed bin Ahmed (Civil Appeal No. 20/43); Hasham Kara v. Abdul Mohamed Hussein Karmali (Civil Case No. 167/45)

    Allowing an extravagant sum for instructions in a simple case constitutes application of a wrong principle and warrants appellate interference.

06

Ratio, limits and disposition

Ratio decidendi

The court found that the Taxing Officer acted on a wrong principle by allowing a disproportionately large sum for instructions to appeal in a case that was simple and involved a modest monetary claim. The court emphasized that judicial discretion in taxation of costs must be exercised with due regard to the complexity and value of the matter, and that describing the proceedings as of 'great complexity' was erroneous. The sum allowed was extravagant and not justified by the circumstances, thus warranting appellate intervention and a direction for re-taxation in accordance with proper principles.

Obiter and limits

  • A judge is naturally very slow to interfere in a matter of this kind, but this is plainly an exceptional case justifying intervention.
  • It is erroneous to describe the proceedings on appeal as being of 'great complexity' when they were not.

Court disposition

appeal allowed

  • The bill of costs is remitted to the Taxing Officer for re-taxation of the disputed item in accordance with the principles set forth in the first schedule to the Rules of Court.

Source and reliance status

East African Court of Appeal

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Judgment text

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Source document

East African Court of Appeal

Judgment

[1946] EACA 76

APPELLATE CIVIL

Before BOURKE, J.

G. P. ZALA and P. P. ZALA (carrying on business under the firm name or style of Zala Brothers), Appellants (Original Defendants) $\mathcal{L}(\mathcal{M})\subset \mathcal{M}(\mathcal{M})$

JIWAN SINGH, UTTAM SINGH, ARJAN SINGH and BALWANT SINGH (carrying on business under the firm name or style of Nyanza Engineering Works), Respondents (Original Plaintiffs)

Civil Appeal No. 20 of 1944

Bill of costs—Large sum claimed for "instructions"—Simple case—Taxation— Large sum allowed—Appeal against taxation—Wrong principle applied.

The plaintiffs obtained judgment in default of appearance against the defendants for Sh.

700. On appeal the judgment was reversed. Whereupon the defendants' Advocate submitted a bill of costs claiming, inter alia, for "instructions to appeal" Sh. 2,500. On taxation the amount was reduced to Sh. 1,700. The plaintiffs appealed on the ground that the figure allowed by the taxing officer was extravagant.

Held (7-10-46).—That in allowing such a large sum for such a simple case the taxing officer must have acted upon a wrong principle.

Appeal allowed and bill of costs remitted to taxing officer for re-taxing.

Cases referred to: Shivji Karson Patel v. Shivji Jetha and another 21 K. L. R. 27; Abdallah bin Ali v. Mohamed bin Ahmed (Civil Appeal No. 20/43 unreported); Hasham Kara v. Abdul Mohamed Hussein Karmali (Civil Case No. 167/45 reported in this volume at $p.$ 1).

Nazareth for the Appellants.

Khanna for the Respondents.

ORDER.—This matter comes before me under Rule 7 of the Rules of Court upon an objection to the *quantum* allowed by the Taxing Officer in respect of the item "Instructions to appeal" in a bill of costs. It is said that the Taxing Officer fixed an altogether extravagant figure, misapprehended the principles involved, and exercised his discretion unjudicially and without regard to the facts and circumstances he was bound to take into consideration under the relevant part of the first schedule to the Rules.

The proceedings in question were an appeal from a judgment in default of appearance given by the Magistrate's Court at Kisumu. The amount involved in the substantive action—a simple claim on the face of it—is Sh.

700. I happened to determine the appeal and the case as a result was restored to the list of the Lower Court for trial. The questions raised on the appeal were on points of procedure with a view to settling whether the Magistrate was entitled to give the decree he did. I am surprised to find it stated in the bill of costs in the item under review that the appeal was of "great complexity"; it was nothing of the sort. For the instructions to appeal the sum claimed was Sh. 2,500 and this was cut to Sh. 1,700 by the Taxing Officer. The total amount passed on the bill of costs was Sh. 2,188, more than three times the amount put in claim by the suit lodged in the Magistrate's Court, and the disputed item for "Instructions" is nearly two and a half times that amount. A Judge is naturally very slow to interfere in a matter of this kind and it is not necessary for me to repeat what has already

been fully expounded in C. A. No. 8 of 1942 (1944) 21 K. L. R. 27; C. A. No. 20 of 1943 (apparently unreported); and C. C. 167 of 1945\* (unreported) in which the learned Judge after directing himself as to the proper approach to the question where the quantum was in issue concluded that "The amount claimed in this case for 'instructions' seems to me to be extravagant and in allowing such a large sum the Registrar must have acted on a wrong principle". In that case the instructions were in connexion with preparation of a defence to a claim for Sh. 1,840 and Sh. 1,200 was the sum submitted for taxation of which Sh. 1,000 were allowed and reviewed on objection.

The matter should never have been put forward before the Taxing Officer as being one of "great complexity" as, judging by his notes upon the record, it evidently was. If £85 is to be regarded as a fair and usual figure in a case of this kind I can only express my astonishment. To my mind this is plainly one of those exceptional cases in which the Court or Judge is justified in concluding that in arriving at such a large sum the Taxing Officer must have acted upon a wrong principle. I cannot believe that sufficient regard was paid to the requirements set forth in the relevant proviso to be found in the first schedule. I remit the bill of costs back to the Taxing Officer with a direction to re-tax the disputed. item giving careful attention to the principles enunciated in the said proviso and taking cognizance of the fact that it is erroneous to describe the proceedings on appeal, interesting though they were on a technical point of procedure, as being of "great complexity".

The appeal is allowed.

Reported in this volume at page 1.

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.

Shivji Karson Patel v. Shivji Jetha and another 21 K. L. R. 27

Case cited

Abdallah bin Ali v. Mohamed bin Ahmed (Civil Appeal No. 20/43 unreported)

Case cited

Hasham Kara v. Abdul Mohamed Hussein Karmali (Civil Case No. 167/45)

Case cited

First schedule to the Rules of Court

Legislation

Legislation referenced in the available case record.

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