The High Court of Uganda at Mbarara in the matter of the estate of the late Atwiine Sharon and the matter of an application by the executors- Tusiimire Constance and Mwesigwa Mbagirenta (Miscellaneous Application 81 of 2023) [2024] UGHC 11 (29 January 2024) has reiterated the court’s responsibility to assess the validity of reasons for failing to file inventories within statutory timeframes while emphasizing the importance of procedural compliance holding that under SECTION 278(1) OF THE SUCCESSION ACT CAP 162, an executor is required to file an inventory with the court which granted them probate, within six (6) months; and a final account within one year from when the probate was granted. In this case, the Applicants obtained letters of probate as executors of the estate of the late Atwiine Sharon on 12 February. They started establishing and ascertaining all properties forming part of the late Atwiine Sharon’s estate but before they could ably perform, they were obstructed by unknown people claiming interest in estate property as creditors. Harmonizing all properties forming part of the estate of the late Atwiine Sharon and paying off debts to the creditors obstructed the timely filing of the provisional inventory and final accounts in Probate and Administration Cause No.315 of 2021.Justice Nshimye further held that under Section 278(1) OF THE SUCCESSION ACT CAP, 162 courts of law have the power to extend the time within which to file an inventory provided that the Applicant’s reasons for failure to file an inventory and account within the statutory timeframe are “sufficient and convincing” as to compel the court to invoke its discretion and grant an extension. Filing an inventory out of time without obtaining an Order of court to allow for extension of time within which to file an inventory is illegal.
Based on the evidence on court record, Court held that the Applicants’ failure to file an inventory within the prescribed time due to antagonism from creditors of the deceased’s estate and some properties forming part of the estate being outside the jurisdiction of the Court were sufficient reasons put forward for failure to file the inventory in time and allowed the application for extension of time.
Justice Nshimye’s reaffirmation of the court’s obligation to evaluate the sufficiency of reasons for delayed inventory filings serves as a reminder that legal procedures are designed to uphold justice and safeguard the rights of all parties involved. In aligning with these principles, legal practitioners demonstrate respect for the rule of law and contribute to the efficiency of legal proceedings.
Authored by Tracy Kainembabazi