The High Court in Kampala has overturned a Shs1.5 billion bill of costs that had been imposed on the administrators of the estate of the late businessman and former Buganda Kingdom minister, Muhammad Katimbo.
Earlier this year, the deputy registrar of the High Court directed the family to pay the hefty sum to Katimbo’s former legal representatives, Mugisha, Namutale & Co. Advocates.
However, the estate administrators—Hawiya Nabaale Katimbo, Hakim Kasirye, and Mariam Nannozi—appealed the ruling, arguing that the taxation of costs was marred by significant legal and procedural errors, resulting in an excessive and unjustified award.
In her ruling, High Court Judge Lady Justice Jacqueline Mwondha sided with the administrators, noting that the taxation lacked a proper legal basis and that the registrar had acted beyond her authority.
Mwondha specifically criticized several items in the disputed bill, including a Shs1 million award for a purported six-hour client meeting, which the registrar failed to justify adequately.
“This cost is not justified, and the reasons for the award are not explicitly explained,” she said.
Mwondha further faulted an award of Shs400 million as instruction fees for opposing an application for a temporary injunction, highlighting that the prescribed fee for such work is only Shs300,000.
She emphasized that “while a taxing officer has discretion to increase instruction fees, such discretion must be exercised judiciously and in line with established principles.”
“Where awards are so excessive as to amount to an injustice, an appellate court is entitled to interfere,” Mwondha said.
The ruling also highlighted multiple procedural errors by the deputy registrar, including the absence of valuation of the subject matter—a key factor in calculating instruction fees—generalized taxation without itemized analysis, and arbitrary awards exceeding Shs100 million in simple applications.
The judge noted that several rulings lacked proper reasoning, discretion, or reference to the Advocates (Remuneration and Taxation of Costs) Rules.
As a result, Mwondha declared that all taxation rulings, orders, awards, and certificates issued on January 24 were invalid. She ordered that no costs be awarded in the matter and directed that the bill of costs be re-taxed by another judicial officer.
“The re-taxation must strictly follow the applicable rules, including review of the instruction letter, proper itemization, and proportionality to the subject matter,” she said.
The estate administrators had previously contended that the deputy registrar misapplied the rules for assessing legal costs, used incorrect application numbers, failed to maintain proper records, and did not provide a verbatim account of proceedings.
They also argued that the registrar neglected to determine and state the value of the subject matter, which led to inflated and unlawful awards.
Mugisha, Namutale & Co. Advocates, however, maintained that the taxation was lawful and reasonable. The firm emphasized that it had represented the late Katimbo in multiple land disputes, including Kyaggwe Block 118 plots 18, 21, 23, 24, and 26, amounting to 200 acres, as well as other land matters in Kangulumira, Kayunga District.
The law firm further stated that the Shs1.5 billion bill of costs represented only 10 percent of its original claim and described the deputy registrar’s earlier assessment as “very lenient.”
The case is now set for re-taxation under a different judicial officer, ensuring that the assessment of legal costs aligns with established legal procedures and principles.