Case Number TAXATION CAUSE NO. 5 OF 2013

This ruling is in respect of taxation of a bill of costs filed by the Applicant herein in Reference No. 6 of 2012. The Applicant filed a Bill for a total sum of United States Dollars Twelve Million Five Hundred and Thirty Thousand, Three Hundred and Sixty Two and Three Cents (USD 12,530, 362.3) for among others instruction fees, attendances and disbursements in the Reference. The Applicant in this taxation was represented by Mr. Joseph Kyazze Advocate and Mr. Simon Kiiza Advocate while the Respondent was represented by Ms Maureen Ijang, State Attorney.

ComplainantAMONG A. ANITA
Date filed
Treaty Article

First Instance Judgment

VerdictI am in agreement with the Respondent that the claim of USD$ 10,000,000 as instruction fees is too excessive. For the above reasons and taking into consideration the complexity of this matter, time taken in research, the fact that it was not a new matter of its kind as was held in the Taxation Cause No. 1 of 2011 Democratic Party and Mukasa Mbidde Vs The Attorney General of Uganda. I therefore award the sum of USD$ 20, 000 as instruction fees for the reference plus VAT at 18% USD$ 3,600 making a total of USD$ 23,600. This instruction fees award covers item 1. I award getting up fees at one quarter of the instruction fees as provided under Rule 2 of the taxation schedule and as claimed by the applicant. The getting up fee is taxed at USD$ 5,900 and this covers item 2. In conclusion I tax the bill and come up with a grand total that I compute as follows: Instruction fee is taxed at USD$ 20,000 plus VAT at 18% USD$ 3,600, plus getting up fee at USD$ 5,900 plus total amount of USD$ 29,648.33 awarded for all the other items that included among other things attendance and disbursements making a grand total of USD$ 59,148.33 (United States Dollars Fifty Nine Thousand One Hundred Forty Eight and Thirty Three Cents) and as per the judgment of the court that the applicant be awarded quarter of the taxed costs, I award the sum of USD 14, 787 (United States Dollars Fourteen Thousand Seven Hundred Eighty Seven) I so tax.
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Date deliveredMarch 20, 2015

Appeal Judgment

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Date delivered