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Uganda decisions
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Kiggundu & 7 Others v Kiyaga (Miscellaneous Application 551 of 2024) [2024] UGHCFD 58 (27 September 2024)
The High Court stayed execution pending a taxation reference, after finding the applicants’ Court of Appeal challenge was procedurally defective for want of leave.
Bukenya v Kiberu (HC Miscellaneous Application 1853 of 2022) [2023] UGHCLD 127 (9 May 2023)
The High Court dismissed an application to extend time to appeal a taxation ruling, finding the delay unexplained and counsel’s e-filing mistake insufficient.
Adupo Florence vs Atuto Jacinta (High Court Miscellaneous Application No. 41 of 2021) [2022] UGHC 86 (30 August 2022)
The High Court stayed execution of a taxed bill of costs pending determination of a taxation reference, finding the applicant had met the requirements for stay.
Gukiina v Tebajanga & 3 Others (Civil Reference 63 of 2021; Civil Reference 64 of 2021) [2022] UGSC 15 (14 February 2022)
The Supreme Court overruled preliminary objections to two consolidated taxation references, holding the applications were timely and service defects were technical.
Gukiina v Tebajanga (consolidated civil reference application 63 of 2021; consolidated civil reference application 64 of 2021) [2022] UGSC 41 (14 February 2022)
The court found that the Applicant, through her counsel, complied with Rule 106 (5) by filing written applications for reference within five days of the taxation ruling, satisfying the requirement to apply within seven days. The letters constituted valid applications for reference, as envisaged by the rule, even if they were not formal references. Rule 106 (5) prescribes timelines for applications for reference, not for the references themselves. Regarding service, the court held that Rule 18 does not specify a timeline for service of references and allows service on a partner or clerk at the…
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Nanfuka v Rev. Fr. Lubega and 4 Others (Miscellaneous Application No. 2 of 2020) [2021] UGHCCD 219 (3 December 2021)
The High Court granted leave to file a taxation reference out of time, finding lack of proper service, sufficient cause for delay, and an arguable appeal.
Kabareebe v Banyenzaki (Civil Application Number 384 of 2017) [2018] UGCA 35 (28 May 2018)
The Court of Appeal of Uganda granted leave to file a taxation reference out of time, finding sufficient reason in alleged improper service and non-attendance at taxation.
Magezi v National Medical Stores (Appeal 2 of 2016) [2017] EACJ 101 (25 May 2017) (Appellate Division)
The Appellate Division found that the Trial Court misdirected itself in law by treating sworn affidavit evidence as mere statements requiring further proof, despite the absence of rebuttal. The Trial Court also failed to consider relevant factors, including the legality and equity issues raised in the intended Taxation Reference, the promptitude of the remedial application, the short and non-inordinate delay, and the lack of demonstrated prejudice to the respondent. The Appellate Division held that 'sufficient reason' under Rule 4 encompasses not only reasons for inability to act in time but…
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Magezi v National Medical Stores (Application 9 of 2015) [2016] EACJ 121 (30 June 2016) (First Instance Division)
The court held that the applicant failed to provide sufficient reason for the late filing of Taxation Reference No. 1 of 2015. The only reason advanced was the drowning incident involving counsel's worker, but no evidential proof (such as a police report or further details) was provided to substantiate this claim. The court emphasized that mere statements in affidavits without supporting evidence do not meet the rigorous standard required under Rule 4 of the East African Court of Justice Rules. Furthermore, the applicant did not act diligently upon learning of counsel's inability to file on t…
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