Uganda Case Law

Nsungwa & Another v Manyire (Taxation Appeal 1 of 2024)

Nsungwa & Another v Manyire (Taxation Appeal 1 of 2024) [2024] UGHC 939 (20 September 2024)

Court

High Court of Uganda

Case number

Taxation Appeal 1 of 2024

Judge

Mugabo, J

The court held that the Deputy Registrar correctly exercised discretion in taxing instruction fees at UGX. 5,000,000/=, given that the matter was settled by consent before a full trial and the value of the subject matter could be ascertained from the pleadings and valuation report. The court found no basis to interfere with the Registrar's decision on Item No. 1. Regarding Items 32-37, the court agreed that the receipts submitted by the appellants were unreliable and likely forged, justifying the Registrar's refusal to rely on them. However, the court recognized that the appellants did attend…

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• Taxation Of Costs
• Instruction Fees
• Disbursements
• Bill Of Costs
• Court Discretion
• Affidavit Requirements

Kamau Eng. International Jansen Ltd and Another v Rushokora (Revision Cause 29 of 2020)

Kamau Eng. International Jansen Ltd and Another v Rushokora (Revision Cause 29 of 2020) [2024] UGHCCD 150 (12 September 2024)

Court

HC: Civil Division (Uganda)

Case number

Revision Cause 29 of 2020

Judge

Musa Ssekaana, J

The High Court revised and set aside a taxation award after finding a litigant could not personally file and present a bill of costs for professional remuneration.

• Taxation Of Costs
• Revision Jurisdiction
• Advocate Entitlement
• Party Representation
• Disbursements
• Material Irregularity

Emaku and Another v Emalu Ojamuge (Taxation Appeal 7 of 2023)

Emaku and Another v Emalu Ojamuge (Taxation Appeal 7 of 2023) [2024] UGHC 818 (27 August 2024)

Court

High Court of Uganda

Case number

Taxation Appeal 7 of 2023

Judge

Adonyo, J

The court found that the taxing master applied a wrong principle in awarding instruction fees based on an unproven value of the subject matter (UGX 1,000,000,000) and failed to specify any exceptional complexity or importance justifying a special fee. The court held that instruction fees should be based on the value ascertainable from the pleadings, and in this case, no such value was pleaded or proved. The rest of the taxed items, including disbursements and attendance fees, were found to have been awarded within the taxing master's judicial discretion, as the law only requires receipts for…

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• Taxation Of Costs
• Instruction Fees
• Disbursements
• Judicial Discretion
• Valuation Of Subject Matter

Ekeu & Another v Attorney General

Ekeu & Another v Attorney General (Civil Reference 6 of 2023) [2024] UGHC 669 (7 May 2024)

Court

High Court of Uganda

Case number

Civil Reference 6 of 2023

Judge

Bukirwa, J

The High Court set aside a taxation ruling for using the wrong law, upheld the disallowance of unproved disbursements, and ordered retaxation before a different taxing master.

• Taxation Of Costs
• Advocates Fees
• Disbursements
• Application Of Law
• Judicial Discretion
• Taxation-of-costs

Mugisha v Kajara and 2 Others (Taxation Reference 313 of 2019)

Mugisha v Kajara and 2 Others (Taxation Reference 313 of 2019) [2024] UGCA 5 (19 January 2024)

Court

Court of Appeal of Uganda

Case number

Taxation Reference 313 of 2019

Judge

Gashirabake, JA

The Court found that the advocates in personal conduct at the Court of Appeal possessed valid practicing certificates, and thus costs could be awarded for their services. The Taxing Officer's award of instruction fees was manifestly excessive given the appeal was dismissed on a technicality and did not proceed to a full hearing. The Court applied the principles under the Court of Appeal Rules and relevant case law, determining that a reasonable instruction fee in the circumstances was Ugx 5,000,000, with transport and disbursements set at Ugx 1,709,000. The reference was allowed, the excessiv…

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• Taxation Of Costs
• Practicing Certificate Requirements
• Instruction Fees
• Disbursements
• Election Petition Appeals

Uganda Muslim Welfare Association v Saudi Marble Co. Limited (Taxation Appeal 3 of 2023)

Uganda Muslim Welfare Association v Saudi Marble Co. Limited (Taxation Appeal 3 of 2023) [2023] UGHC 211 (30 October 2023)

Court

High Court of Uganda

Case number

Taxation Appeal 3 of 2023

Judge

Batema, J

The High Court partly allowed a taxation appeal, reducing main-suit instruction fees, disallowing a block perusal item, and keeping several other taxed items intact.

• Taxation Of Costs
• Instruction Fees
• Double Taxation
• Interlocutory Applications
• Court Attendance And Transport
• Disbursements

Bank of Uganda v Sudhir & Another (Taxation Reference 1 of 2023)

Bank of Uganda v Sudhir & Another (Taxation Reference 1 of 2023) [2023] UGSC 67 (5 May 2023)

Court

Supreme Court of Uganda

Case number

Taxation Reference 1 of 2023

Judge

Mike Chibita, JSC

The Supreme Court of Uganda allowed a taxation reference, set aside double billing, reduced excessive instruction fees, and adjusted VAT and other items.

• Taxation Of Costs
• Instruction Fees
• Statutory Interpretation
• Advocates Fees
• Disbursements
• Value Added Tax

Lubega v Century Bottling Co.Limited (Taxation Appeal No. 17 of 2020)

Lubega v Century Bottling Co.Limited (Taxation Appeal No. 17 of 2020) [2022] UGHCCD 81 (9 May 2022)

Court

HC: Civil Division (Uganda)

Case number

Taxation Appeal No. 17 of 2020

Judge

Musa Ssekaana, J

Taxation appeal dismissed where the court upheld disallowance of claimed fees and disbursements not supported by proof or work done by counsel on record.

• Taxation Of Costs
• Advocates Fees
• Bill Of Costs
• Joint Instructions
• Disbursements
• Appellate Review

Hon. Balyeku v Ali Buk Ben (Labour Dispute Miscellaneous Application 153 of 2020)

Hon. Balyeku v Ali Buk Ben (Labour Dispute Miscellaneous Application 153 of 2020) [2021] UGIC 111 (22 October 2021)

Court

Industrial Court of Uganda

Case number

Labour Dispute Miscellaneous Application 153 of 2020

Judge

Ruhinda-Ntengye, J, Kagoye, Panel Member, Musimbi, Panel Member, Lapenga, Panel Member

The Industrial Court set aside the registrar’s taxation ruling and re-taxed the bill of costs, reducing the total to UGX 9,403,400.

• Taxation Of Costs
• Instruction Fees
• Drawing Court Documents
• Disbursements
• Attendance Fees
• Taxation-of-costs

Hon. Balyeku v Ali Buk

Hon. Balyeku v Ali Buk (Civil Miscellaneous Application No. 153 of 2020) [2021] UGCA 144 (22 October 2021)

Court

Court of Appeal of Uganda

Case number

Civil Miscellaneous Application No. 153 of 2020

Judge

Ruhinda-Ntengye, J

The Court of Appeal of Uganda set aside a registrar’s taxation ruling and retaxed the bill of costs, adjusting instruction fees, drawing fees, attendances, and disbursements.

• Taxation Of Costs
• Instruction Fees
• Drawing Court Documents
• Disbursements
• Attendance Fees
• Taxation-of-costs