Uganda Case Law

A.G. of Kenya v Nyong'o and Others (Taxation Cause 2 of 2010; Taxation Reference 5 of 2010)

A.G. of Kenya v Nyong'o and Others (Taxation Cause 2 of 2010; Taxation Reference 5 of 2010) [2011] EACJ 1 (23 February 2011) (First Instance Division)

Court

East African Court of Justice

Case number

Taxation Cause 2 of 2010 ; Taxation Reference 5 of 2010

The court found that the taxing officer failed to justify or explain the basis for awarding USD 450,000 as instruction fees, which was not reasonable under Rule 9(1) and inconsistent with previous awards and judicial practice. The principles from PREMCHAND RAICHAND and related cases require that costs be reasonable, not punitive, and consistent with access to justice. The court determined that the taxing officer's discretion was exercised injudiciously and that the award was excessive, warranting judicial intervention. To avoid further protraction and in the interest of justice, the court sub…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Judicial Discretion
• Review Of Taxing Officer
• Costs Awards

Attorney General of Kenya v Nyongo and Others (Taxation Reference No.5 of 2010)

Attorney General of Kenya v Nyongo and Others (Taxation Reference No.5 of 2010) [2011] EACJ 62 (23 February 2011) (First Instance Division)

Court

East African Court of Justice

Case number

Taxation Reference No.5 of 2010

Judge

Mkwawa J

The court found that the taxing officer failed to justify the award of USD 450,000 as instruction fees, making no serious attempt to explain the substantial increase from the minimum prescribed fee. Applying the principles from PREMCHAND RAICHAND and Rule 9(1), the court held that the assessment was not reasonable or fair, and that the award was inconsistent with previous awards and judicial practice. The court determined that an award of USD 250,000 would be just and proportionate in the circumstances, and substituted this amount. The court also ordered that each party bear its own costs, co…

Source excerpt

• Taxation Of Costs
• Instruction Fees
• Judicial Discretion
• Review Of Taxing Officer
• Costs Award Consistency

Kenya ports Authority v Modern Holdings Ltd (Taxation Reference 4 of 2010)

Kenya ports Authority v Modern Holdings Ltd (Taxation Reference 4 of 2010) [2010] EACJ 5 (29 October 2010)

Court

East African Court of Justice

Case number

Taxation Reference 4 of 2010

Judge

M.S. Arach-Amoko |

The EACJ set aside a taxing officer’s costs award as manifestly excessive and substituted USD 15,000 for instruction fees, excluding VAT.

• Taxation Of Costs
• Instruction Fees
• Judicial Discretion
• Review Of Taxing Officer
• Costs Awards
• Taxation-of-costs

Sugar Corporation of Uganda & Another v Masembe

Sugar Corporation of Uganda & Another v Masembe (Civil Application 19 of 2000) [2001] UGSC 21 (1 February 2001)

Court

Supreme Court of Uganda

Case number

Civil Application 19 of 2000

Judge

Oder, JSC

The Supreme Court found that the instruction fees awarded by the taxing officer for both the application to appeal as a pauper and the appeal itself were manifestly excessive, amounting to errors of principle. The application to appeal as a pauper was simple and did not warrant the high fee allowed, and the appeal, while important, was not complex and the fee awarded was disproportionate to the value of the subject matter. The taxing officer gave undue weight to factors such as the applicants' ability to pay and the importance of the case to the respondent. Applying the principles of reasonab…

Source excerpt

• Taxation Of Costs
• Instruction Fee
• Review Of Taxing Officer
• Interlocutory Applications