Uganda Case Law

Yesero Mugenyi v Abdul Nasser (Taxation Reference 2 of 2022)

Yesero Mugenyi v Abdul Nasser (Taxation Reference 2 of 2022) [2024] UGCA 1 (29 January 2024)

Court

Court of Appeal of Uganda

Case number

Taxation Reference 2 of 2022

Judge

Cheborion, JA

The Court found that the Taxing Officer exercised her discretion appropriately in awarding instruction fees of UGX 15,000,000, considering the nature, value, and complexity of the appeal. However, since more than one-third of the Respondent's bill of costs was taxed off, the Court applied Rule 13 of the Third Schedule to the Judicature (Court of Appeal Rules) Directions, which mandates disallowance of costs for drawing, filing, serving the bill, and attending taxation. Consequently, items 14 to 21 were disallowed, and the final taxed costs were reduced to UGX 16,830,000. Each party was ordere…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Assessment Of Bill Of Costs
• Judicial Discretion In Taxation

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017)

Mugenyi v Hoima District Administration (Taxation Appeal No. 35 of 2017) [2019] UGCommC 226 (1 March 2019)

Court

Commercial Court of Uganda

Case number

Taxation Appeal No. 35 of 2017

Judge

Wabwire, J

The High Court upheld a UGX 90,000,000 instruction fee in a taxation appeal, finding no error of principle and dismissing the appeal with costs.

• Taxation Of Costs
• Instruction Fee Assessment
• Judicial Discretion In Taxation
• Consent Decree Effect
• Principle Of Consistency
• Taxation-of-costs