Uganda Case Law

Naggayi v Centenary Rural Development Bank & Another (Taxation Reference 9 of 2024)

Naggayi v Centenary Rural Development Bank & Another (Taxation Reference 9 of 2024) [2025] UGCommC 37 (28 March 2025)

Court

Commercial Court of Uganda

Case number

Taxation Reference 9 of 2024

Judge

Abinyo, J

The court found that the taxing master erred in principle by failing to apply the mandatory scale for instruction fees prescribed under Regulation 1(f) of the 6th Schedule of the Advocates (Remuneration and Taxation of Costs) (Amendment) Regulations, 2018. The value of the subject matter was ascertainable from the pleadings, and the taxing master should have calculated the instruction fees accordingly, rather than basing the award solely on the judgment sum. The error in principle substantially affected the quantum of costs awarded, resulting in manifest inadequacy and injustice to the applic…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Assessment Of Costs
• Remuneration Of Advocates

Gulu Institute of health science Vs Bwomu

Gulu Institute of health science Vs Bwomu (CIVIL APPEAL No. 0163 OF 2016) [2018] UGHCCD 70 (25 October 2018)

Court

HC: Civil Division (Uganda)

Case number

CIVIL APPEAL No. 0163 OF 2016

Judge

Stephen Mubiru, J

The High Court set aside a taxed costs award, finding the Taxing Officer applied the wrong principle and allowed excessive instruction fees and unsupported disbursements.

• Taxation Of Costs
• Instruction Fees
• Judicial Review Costs
• Assessment Of Costs
• Principle Of Indemnity
• Taxation-of-costs

The Registered Trustees of Kampala Archdiocese v Ken Papers (E.A) Limit (Misc. Appeal No. 0004 of 2017)

The Registered Trustees of Kampala Archdiocese v Ken Papers (E.A) Limit (Misc. Appeal No. 0004 of 2017) [2018] UGHCLD 17 (22 February 2018)

Court

HC: Land Division (Uganda)

Case number

Misc. Appeal No. 0004 of 2017

Judge

Kawesa, J

The High Court recalculated instruction fees in a taxation appeal, setting aside the award only as to instruction fees and fixing them at UGX 25,342,750.

• Taxation Of Costs
• Instruction Fees
• Breach Of Contract
• Assessment Of Costs
• Taxation-of-costs
• Instruction-fees

C. C. Chandran v Kengrow Industries Ltd

C. C. Chandran v Kengrow Industries Ltd (Civil Application 22 of 2002) [2003] UGSC 21 (14 May 2003)

Court

Supreme Court of Uganda

Case number

Civil Application 22 of 2002

The Supreme Court of Uganda dismissed a reference challenging a reduced instruction-fee award, holding that the single Justice properly applied taxation principles.

• Taxation Of Costs
• Instruction Fees
• Judicial Discretion
• Assessment Of Costs
• Appeal Procedure
• Taxation-of-costs

Ssenogerere and Another v Attorney General

Ssenogerere and Another v Attorney General (Civil Reference No.08 of 2001) [2003] UGCA 30 (1 January 2003)

Court

Court of Appeal of Uganda

Case number

Civil Reference No.08 of 2001

Judge

Twinomujuni, JA

The court found that the Taxing Officer misdirected himself by failing to consider the Supreme Court's authoritative assessment of the same petition, which recognized the case as one of great national importance and difficulty. The court held that the instruction fee awarded was manifestly inadequate, given the complexity, significance, and extensive preparation required for the petition, including the opposition to preliminary objections. The court further held that instruction fees for opposing preliminary objections are covered by the rules, as such work is necessarily and properly done in…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Constitutional Petitions
• Assessment Of Costs

General Parts (U) Ltd v Non-Performing Assets Recovery Trust

General Parts (U) Ltd v Non-Performing Assets Recovery Trust (Civil Application 21 of 2000) [2001] UGSC 18 (12 January 2001)

Court

Supreme Court of Uganda

Case number

Civil Application 21 of 2000

Judge

Mulenga, JSC, Kanyeihamba, JSC, Mukasa-Kikonyogo, JSC

The Supreme Court of Uganda upheld a reference on instruction fees, found the reduced award manifestly inadequate, and reassessed the fee at Shs.15 million.

• Taxation Of Costs
• Instruction Fees
• Appeals Process
• Assessment Of Costs
• Taxation-of-costs
• Instruction-fees

Roussos v GulamHussein

Roussos v GulamHussein (Civil Appeal 6 of 1995) [1996] UGSC 23 (4 March 1996)

Court

Supreme Court of Uganda

Case number

Civil Appeal 6 of 1995

Judge

Manyindo, DCJ, Odoki, JSC, Oder, JSC

The Supreme Court of Uganda considered whether a High Court judge properly interfered with a taxed instructions fee and fixed a fairer amount for the appeal.

• Taxation Of Costs
• Instructions Fee
• Judicial Discretion
• Assessment Of Costs
• Advocates Remuneration
• Taxation-of-costs

Nicholas Roussos v Gulam Hussein Habib Virani, Nasmudin Habib Virani

Nicholas Roussos v Gulam Hussein Habib Virani, Nasmudin Habib Virani (Civil Appeal 6 of 1995; Civil Appeal 6 of 1995) [1996] UGSC 4 (3 March 1996)

Court

Supreme Court of Uganda

Case number

Civil Appeal 6 of 1995 ; Civil Appeal 6 of 1995

Supreme Court of Uganda on taxation of costs and instruction fees, holding the High Court erred in part and fixing the fee at UGX 6,000,000.

• Taxation Of Costs
• Instruction Fees
• Judicial Discretion
• Assessment Of Costs
• Taxation-of-costs
• Instruction-fees