DR. J. E. RUHANGISA, TAXING OFFICER
 In this Bill of Cost filed by Mr. Geoffrey Komakech learned Counsel for
the Applicant, a total of USD 176,000 including tax is claimed as cost
incurred by the Applicants in the course of conducting the suit Reference
No.1 of 2007. Out of that total amount, Item 1 in the Bill of Cost presents
a claim of USD 140,000 being destruction fees; USD 547 in Items 2 to 23
relate to professional charges whereas a claim of USD 8,864 as reflected in
Items 24 to 61 relate to disbursements. On the all, the claims brought
against the Attorney-General of the Republic of Uganda relate to the time
invested in the preparation work done by the advocates and the nature of the
case in terms of clarity, magnitude and peculiarity.
 In this matter, Mr. Henry Oluka, the Counsel for the Respondents,
represented the respondents in opposing the figure of USD 140,000 in Item 1
of the bill as an arbitral one. The basis of his argument was that the Bill
of Cost did not abide by the rules governing the awards of cost in taxation
that are well established in Premchand Raichand Ltd and Another Vs Quarry
Services of East Africa Ltd and Others  EA 162, which was also
followed in a reference of the Supreme Court of Uganda in Civil Application
No.23 of 1999. He thus requested that the cost be kept ‘to a level that is
reasonable, affordable and do not deter anybody from the East African
States’ from seeking justice from the Court and at the same time be
proportionate for purposes of remunerating any advocate.
 Against this background, Mr. Oluka found the figure of USD 9,411, which
is the sum total of all professional charges, disbursement and miscellaneous
costs in items 2 to 61 of the Applicants Bill of Cost to be a very fair
figure to the Applicants. It must be appreciate that Mr. Oluka was not
ignorant of the fact that there were 22 Applicants, all of whom are party to
Reference No.1 of 2007; he therefore, requested that the Applicant accept a
figure of USD 50,000 as reasonable instruction fee plus the miscellaneous
cost of USD 9,411 fee.
 Mr. Komakech, Counsel for the Applicants accepted the proposal by Mr.
Oluka for the award of USD 59,411 as a fair amount in a spirit to resolve
the matter amicably thus saving the Court’s time. I also find USD 59,411 a
reasonable amount representing the cost reasonably incurred by the Applicant
in prosecuting their case.Given that the above figure is ordinarily
considered a source of income, VAT has to be leveled on it at a rate of 18
per cent. That said, 18 per cent of USD 59,411 works out to be USD 10,694.
Therefore, in total this Bill is taxed at USD 70,185 only. It is so taxed.
Dated at Arusha this day of 2008
8th May 2008