MAXIMILIAN RWABULALA v EMILIAN KALUGALA AND ANOTHER 1987 TLR 2 (HC)

 MAXIMILIAN RWABULALA v EMILIAN KALUGALA AND ANOTHER 1987 TLR 2 (HC)

Court High Court of Tanzania - Bukoba

Judge Mwalusanya J

11th December, 1987

Flynote

Civil Practice and Procedure - Jurisdiction - Taxation of Advocates costs - Advocate's Rules G GN. 89 and 159 of 1962.

Civil Practice and Procedure - Complaint against decision of the Taxing Master - Procedure.

-Headnote

After a case had been heard and determined in the High Court, the respondents filed a Bill of Costs for taxation by the District Magistrate in his capacity as Taxing Master.

The Taxing Master assessed the Bill of Costs. The appellant filed an appeal against the order of assessment.

Held: (i) According to the Advocates' Renumeration and Taxation of Costs (Amendment) Rules GN 89 and 159 of 1962 Cap. 9 of the Applied Laws, the proper Taxing Master is the court where the case terminates. Since the case in point ended in the High Court the District Magistrate had no jurisdiction to conduct the taxation;

(ii) according to the said Taxation of Costs Rules, any complaint against the decision of any Taxing Master goes to the High Court by way of reference and not by way of appeal.

Case Information

Decision quashed.

No cases referred to.

[zJDz]Judgment

Mwalusanya, J.: The respondents Emiliana d/o Kalugala and Nassoro s/o Rutaihwa filed a Bill of Costs in the sum of Shs. 30,948/= for taxation by the District Magistrate of Bukoba District Court in his capacity as a Taxing Master. The Taxing Master taxed it at Shs. 29,548/=. The aggrieved party Maximilian s/o Rwabulala (appellant) has now appealed to this court against that order.

In my view the decision of the Taxing Master is a nullity as he had no jurisdiction to adjudicate this matter. According to the Advocates Remuneration and Taxation of  Costs (amendment) Rules GN. 89 and 159 of 1962 (Cap. 9 of the Applied Laws), when the case terminates at the subordinate court, Taxing Master is the District Magistrate or Resident Magistrate. The case at hand terminated at the High Court and therefore perforce the Taxing Master must be the District Registrar. Therefore the learned District Magistrate was wrong to have conducted the taxation of costs in a matter which he had no jurisdiction. And likewise the Bill of Costs was filed at the wrong forum.

And for general information, I wish to point out that according to the aforesaid Taxation of Costs Rules, any complaint against the decision of any Taxing Master, goes to the High Court by way of Reference and not by way of appeal. Therefore the purported appeal before me is equally misconceived.

Be that as it may, the decision of the District Court is declared void and it is hereby set aside. The purported appeal is struck off the Register. I make no order as to costs.

Order accordingly.

1987 TLR p4

A