CHRISTOPHER OKOLO V. EUNICE UZOKA
August 4, 2025GODDY UMEOBI V. CHIEF A.E. OTUKOYA
August 4, 2025Legalpedia Citation: (1978-04) Legalpedia (SC) 13151
In the Supreme Court of Nigeria
Thu Apr 20, 1978
Suit Number: SC. 272/76
CORAM
SOWEMIMO, JUSTICE, SUPREME COURT
IDIGBE, JUSTICE, SUPREME COURT
ESO, JUSTICE, SUPREME COURT
PARTIES
ANDREWS O. ABURIME
APPELLANTS
NIGERIAN PORTS AUTHORITY
RESPONDENTS
AREA(S) OF LAW
LEGAL PRACTITIONER – BILLS OF COST – TAXATION
SUMMARY OF FACTS
The appellant applied to tax his bill of cost with respect to the balance of outstanding professional fee pursuant to Order 32 Rule (2) of the Western Region, in Vol. II 1959 Edition of the Laws of Western Nigeria.
HELD
The court held that the rules do not apply to Legal Practitioners fees in respect of contentious matters or court proceedings.
ISSUES
Whether a legal practitioners bill with respect to a contentious matter is taxable pursuant to order 32 Rule (2) of the Western Region, in Vol. II 1959 Edition of the Laws of Western Nigeria
RATIONES DECIDENDI
WHETHER A LEGAL PRACTITIONERS FEES FOR CONTENTIOUS MATTERS CAN BE TAXED
Order 32 Rule (2) of the Western Region, in Vol. II 1959 Edition of the Laws of Western Nigeria have no relevance to matters relating directly to taxation of the legal practitioners fees simpliciter, in contentious matters or proceedings in court – Idigbe J.S.C.
CASES CITED
Clare v. Joseph
Emmens v. Elderton (1853) 4 H.L. Cas. 624 also Art 1205
STATUTES REFERRED TO
The Legal Practitioners Act 1962 (No. 33 of 1962)

