Bulamu & Another v Zubayiri (Civil Appeal 16 of 2023) [2024] UGHC 1177 (15 October 2024)
Court
High Court of Uganda
Case number
Civil Appeal 16 of 2023
Judge
Oyuko Anthony Ojok, J
The High Court upheld dismissal of a land appeal, holding that the magistrate lacked pecuniary jurisdiction because the suit land was valued at UGX 180 million.
Emaku and Another v Emalu Ojamuge (Taxation Appeal 7 of 2023) [2024] UGHC 818 (27 August 2024)
Court
High Court of Uganda
Case number
Taxation Appeal 7 of 2023
Judge
Adonyo, J
The court found that the taxing master applied a wrong principle in awarding instruction fees based on an unproven value of the subject matter (UGX 1,000,000,000) and failed to specify any exceptional complexity or importance justifying a special fee. The court held that instruction fees should be based on the value ascertainable from the pleadings, and in this case, no such value was pleaded or proved. The rest of the taxed items, including disbursements and attendance fees, were found to have been awarded within the taxing master's judicial discretion, as the law only requires receipts for…
Kasukali v Kadoma and 3 Others (HCT-00-CV-CR 2 of 2023) [2023] UGHCLD 272 (24 August 2023)
Court
HC: Land Division (Uganda)
Case number
HCT-00-CV-CR 2 of 2023
Judge
Wagona, J
The High Court dismissed an application for revision, holding that the jurisdiction issue had been admitted at trial and that a later valuation could not undo the magistrate’s decision.
Mwesigye & 5 Others v Rwakampala (Taxation Reference 15 of 2022) [2023] UGHC 373 (6 June 2023)
Court
High Court of Uganda
Case number
Taxation Reference 15 of 2022
Judge
Katamba Nkwanga, J
The court found that the Applicants failed to make an honest declaration of the value of the subject matter at the institution of the suit, having under-declared the value despite being aware of the actual purchase price as evidenced by the sale agreements attached to the pleadings. The court held that the taxing master was correct to rely on the value disclosed in the sale agreements, as annexures to pleadings are integral to the pleadings and the relevant rules permit consideration of such value. The Applicants' attempt to rely on a current valuation report commissioned after the suit was r…
The Registered Trustees of Kampala Institute v Departed Asians Property Custodian Board (CIVIL APPLICATION NO.3 OF 1995) [1995] UGHCCD 1 (6 July 1995)
Court
HC: Civil Division (Uganda)
Case number
CIVIL APPLICATION NO.3 OF 1995
Judge
Oder, J, Tsekooko, J, Phillip Odoki, J
The Supreme Court dismissed a reference against a reduced instruction fee, holding that valuation of the property was not the proper basis for taxation in this appeal.