Sugar Corporation of Uganda Limited v Nsubuga (administrator of the Estate of the late Stephen sirasi mubiru) (Taxation Appeal 434 of 2022)
Sugar Corporation of Uganda Limited v Nsubuga (administrator of the Estate of the late Stephen sirasi mubiru) (Taxation Appeal 434 of 2022) [2022] UGHCCD 303 (27 October 2022)
The court found that the application for consequential orders was wrongly treated as an independent suit by the taxing master, who erroneously based instruction fees on the value of the subject matter. The correct approach, as per the applicable rules and judicial precedent, is that instruction fees for interlocutory applications should not be calculated on the value of the land unless the application is a substantive suit commenced by plaint. The taxing master disregarded Rule 1 Part C of the Sixth Schedule, resulting in an excessive and legally unsustainable award. The court substituted the…
Source excerpt
- Taxation Of Costs
- Instruction Fees
- Miscellaneous Cause
- Interlocutory Applications