Taxation law

Nalunga v Sendegeya & Anor (MISC. CIVIL APPEAL NO. 71 OF 2008 ) [2012] UGHC 164 (14 August 2012);


Search Summary: 

he appellant brought an appeal on the ground that that the Taxing Officer erred in law and in fact when he went ahead to consider a Bill of Costs which was not drawn in accordance with the rules governing taxation and sought orders that the Taxation Order made by the Taxing Officer at a Chief Magistrate’s Court be set aside. That the Respondent’s Bill of costs be taxed afresh by the Judge or a different Taxing Officer.


Headnote and Holding: 

Court noted that the appellant bothered to attend the taxation and presented a letter from her lawyers requesting for an adjournment to another date and that the said plea fell on deaf ears of the taxing officer, the appellant was denied an opportunity to be heard before an adverse decision was made against her. Again, that she was denied legal representation by the taxing officer. Hence court held that there was no fair hearing in respect of the appellant.

Court further held that the entire taxation, the way it was done exposed some irregularities and illegalities for the taxing offer did not show how he arrived at the stated sum.


Accordingly the appeal was upheld holding that the Taxing officer acted illegally and failed to follow principles that govern taxation of bill of costs which resulted in a miscarriage of justice against the appellant.


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