TOPIC 4. TAXATION OF COSTS IN SUBORDINATE COURTS AND TRIBUNALS
N, B) at the end of the course students are expected to be able to;
d) Draft and file applications for taxation of costs;
a) Meaning of:-
Taxation: the process of taxing or imposing a tax
Msoffe, J.H. (2009) ‘A Seminar on Principles and Practices of Taxation of Costs, 17th-18th September 2009’, A Paper presented to Judiciaries of EAC Member States, A paper presented at Arusha (unpublished), p.1.
Costs
Black’s Law Dictionary (8thEd) p. 349- amount paid or charged for something; price or expenditure.
Arbogast Fundi v. Masud Zaid (1980) T.L.R. 125 at p.127.
Wasted costs
Taxing master
r. 3 GN. 515 of 1991, Registrar, District Registrar or Deputy Registrar of the High Court or such officer of the court as the Chief Justice may appoint
b) Purpose of taxation
c) When does the taxation take place?
d) Who should or shouldn’t pay costs is a matter for the court to say and not the taxing master.
-Dr. Masumbuko R.M. Lamwai v. Venance Francis Ngula & the Att.General, Civil Appeal No. 56/1997, CAT (unreported).
e) Types of costs
Party to party
Advocate client cost
Costs as a sanction e.g. wasted costs
e) Rules applicable
-Costs are discretionary
s.30 (1) Civil Procedure Code, Cap 33 R.E. 2002
r.11(1) GN. 515/1991
Sarkhar’s Law of Civil Procedure (8thEd), p.
f) Proper Taxing Master
-the court where the case terminates
Maximillian Rwabulala v. Emilian Kalugala & Another [1987] T.L.R. 2
g) Limitation Period
-60 days from the date of delivering the judgement.
M/S Sopa Management Limited v. M/S Tanzania Revenue Authority, Civil Appeal No 25 of 2010, CAT at Arusha, (unreported).
Tanzania Breweries Limited v. Augustino Suluo Ghobert T/A Sangoma Grocery, Commercial Case No. 2/2006, HCT, Commercial Division, at DSM (unreported).
h) Contents of a Bill of Costs
-Instruction fees
George Mbuguzi and Another v. A.S. Maskini [1980] T.L.R. 53 at p.56
-Factors considered in computing instruction fees:-
-Amount of claim involved
-time occupied in hearing
-amount of research-modest, deep, shallow
Haider Bin Mohamed v. Khadija Binti Ali Bin Salem (1956) 23 E.A.C.A. 313.
-Disbursements
Wambura Chacha v. Samson Chorwa (1973) L.R.T. no. 4
Transport costs
Communication/consultation expenses-teleconferencing, emails, Faxes
Boots v. Mohawk Council of Akwasasne [2000] F.C. J. No. 312 (T.D.) quicklaw disbursements were allowed on the basis that the research was necessary and the costs were reasonable.
Julius Ishengoma Francis Ndyanabo v. The Att.General, Civil Appeal No. 64 of 2001, CAT –
Peter Mburu Echaria v. Priscilla Njeri Echaria [2007] eKLR 1.
Service of documents
Production of documents
Court fees
Perusal fees
i)Objection to taxation
How?
r.5(2) GN. No. 515/1991, The Advocates’ Remuneration and Taxation of Costs Rules, 1991. File a reference case by way of Chamber Application supported by an affidavit-
Who is to handle the matter?
Taxing officers at the District/RM Level- the matter goes to the single judge.
Limitation period 21days from the date of the ruling
r. 5(2) GN. No. 515/1991.
Approach of courts in reviewing decisions of Taxing Officers:-
(i) where there is an error of principle.
Thomas James Arthur v. Nyeri Electricity [1961] EA 492, Gould, JA.
Ali Nyamgunda v. Emilian Kihwili (1967) HCD no. 177
(ii) Where the Taxing Master’s award is manifestly excessive or low so as to appear unconscionable.
MGS International (T) Ltd v. Halais Pro- Chemie Industries Ltd, Commercial Case no. 3/2003, HCT at DSM (unreported), Kalegeya,J.
M.C. Pardhan v. Ali Mohamed Osman (1968) HCD no. 502
(iii) ignoring the scale
Premchand Raichand & Another v. Quarry Services of E.A Ltd & others [1972] E.A.162.
Steel Construction Petroleum Enginnering (EA) Limited v. Uganda Sugar Factory [1970] E.A. 141.
Mutamwega Bhatt Mugywa v. Charles Muguta Kajege, Taxation Reference No. 5 of 2010, CAT (unreported), p.14.
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