Uganda Case Law

Amudo v Secretary General of the East African Community (Taxation Reference 3 of 2016)

Amudo v Secretary General of the East African Community (Taxation Reference 3 of 2016) [2017] EACJ 115 (4 July 2017) (First Instance Division)

Court

East African Court of Justice

Case number

Taxation Reference 3 of 2016

Judge

Jundu JA, Mugenyi JA, Ngiye JA

The Court partly allowed a taxation reference, striking out costs for perusals, drawing, filing and service charged to a public officer, but upholding other taxation items.

• Taxation Of Costs
• Public Officer Costs
• Costs Award Principles
• Taxation-of-costs
• Public-officer-costs
• Eacj-procedure

Brenda Nabukenya v Rebecca Nalwanga Balwana (Taxation Reference No. 208 of 2014)

Brenda Nabukenya v Rebecca Nalwanga Balwana (Taxation Reference No. 208 of 2014) [2015] UGCA 2029 (17 March 2015)

Court

Court of Appeal of Uganda

Case number

Taxation Reference No. 208 of 2014

Judge

Aweri-Opio, JA

The court found that the Registrar's award of instruction fees for both the appeal and cross-appeal was manifestly excessive given the straightforward nature of the case and the absence of extraordinary circumstances. The court applied the guiding principles for taxation of costs, emphasizing that costs should be reasonable and not used as a weapon against political opponents, especially in election petitions. The court also held that since more than one quarter of the profit costs claimed was disallowed, the costs of drawing, filing, serving the bill, and attending taxation should have been…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Election Petition Appeals
• Costs Award Principles

Lanyero Sarah & Anor Vs Lanyero Molly

Lanyero Sarah & Anor Vs Lanyero Molly (Reference No. 225 of 2013) [2014] UGCA 122 (30 June 2014)

Court

Court of Appeal of Uganda

Case number

Reference No. 225 of 2013

Judge

Kakuru, JA

The court found that the instruction fees awarded by the taxing officer—UGX 50,000,000 for lead counsel and UGX 35,000,000 for assisting counsel—were manifestly excessive given the circumstances of the case, which involved an ordinary election appeal with limited complexity and a relatively short record. The court emphasized that excessive costs in election petitions can deter participation in elective office and undermine democratic principles, particularly for marginalized groups. Applying the principles set out in the Court of Appeal Rules and relevant case law, the court reduced the instr…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Election Appeals
• Costs Award Principles

Jetha v Singh

Jetha v Singh (Civil Appeal 2/1931.) [1931] EACA 1 (1 January 1931)

Court

East African Court of Appeal

Case number

Civil Appeal 2/1931.

Judge

Griffin CJ, Law, Ag. J. (Tanganyika), Pickering, C.J. (Zanzibar)

The court held that while section 101 of the Bankruptcy Ordinance, 1926, grants wide discretion to award costs in bankruptcy proceedings, such discretion is judicial and must be exercised on fixed principles. The learned judge's order directing the trustee to pay the respondent's costs out of the bankruptcy estate was not competent, as the respondent's application was dismissed and no right to costs arose. The principles governing costs in bankruptcy proceedings are aligned with those in civil cases, and the court cannot order costs against a party who has succeeded. The appeal was allowed, a…

Source excerpt

• Bankruptcy Costs
• Judicial Discretion
• Costs Award Principles