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Uganda decisions
Decisions matching the current search
Mukesh Shukla Babubhai v Senyonyi (Taxation Appeal 6 of 2022) [2024] UGHCCD 191 (6 November 2024)
The High Court partly allowed a taxation appeal, finding the taxed instruction fees excessive and reducing them for an election petition and related applications.
Mutegeki v Tibakunirwa (Taxation Appeal 6 of 2022) [2022] UGHCCD 295 (31 October 2022)
The court found that the Taxing Officer's award of UGX 30,000,000 as instruction fees was fair, reasonable, and proportionate, considering the technical and time-bound nature of election petitions, prevailing economic circumstances, and the benchmarks set by previous case law. However, certain items were found to be contrary to the Remuneration Rules or unsupported by evidence, such as perusal fees and excessive or duplicative disbursements. The court set aside the original taxed costs of UGX 53,460,000 and substituted a revised sum of UGX 43,533,700, reflecting only those items justified und…
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Musiitwa Vs Electoral Commission & Anor (Civil Reference No.17 of 2007) [2016] UGCA 89 (19 January 2016)
The Court of Appeal allowed a reference against a taxation ruling, finding a UGX 10 million instruction fee excessive for an interlocutory election application.
Electoral Commission & Anor Vs Abdu Katuntu (Misc. Appeals No. 1 of 2009&2 of 2010) [2010] UGHC 119 (3 November 2010)
The court found that the Taxing Master erred by awarding instruction fees of UGX 60,000,000, which was excessive in light of comparable awards in similar election petition cases. The court held that items 2-165 of the bill of costs, relating to perusal and preparation, should have been included within the instruction fees and not allowed as separate items. The court applied established principles that costs should not be so high as to restrict access to justice, and that instruction fees must be commensurate with the work done and the public importance of the matter. The court substituted the…
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Akisoferi Ogola v Akika Othieno and Another (Miscellaneous Application 56 of 1998) [1999] UGHC 33 (11 February 1999)
The court found that the District Registrar (Taxing Officer) correctly applied the established principles of taxation, including ensuring costs are not prohibitive, fairly reimbursing the successful party, maintaining consistency, and considering the complexity and importance of the case. The instruction fees awarded were consistent with similar cases and not manifestly excessive. The Taxing Officer properly excluded items 2-25 as covered by instruction fees and justified the amounts allowed for other items except item 70, which was improperly awarded as costs for that day had already been or…
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Xtokassffl v Aliika Othzno Nifiaituzti (election petition 56 of 1998) [1999] UGHC 58 (11 February 1999)
The court found that the Taxing Officer had correctly applied the established principles of taxation, including ensuring costs were not excessive, that successful parties were fairly reimbursed, and that awards were consistent with similar cases. The instruction fees awarded were not manifestly excessive given the nature and duration of the election petition, and the Taxing Officer had properly excluded items that should have been covered by instruction fees. The only error identified was the allowance of costs for item 70, which related to proceedings for which costs had already been awarded…
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