PRINCIPLE STATEMENT

It makes no difference whether the bill of charges is in respect of completed or uncompleted acts of a legal practitioner, as section 17(3) of the Act does not appear to have imported any such distinction in its terms.

RATIO DECIDENDI (SOURCE)

Per Iguh, JSC, in Chuka Okoli & Associates v. Crusader Insurance Co. Nig. Ltd (1994) NLC-2811991(SC) at p. 16; Paras A--B.
"It will make no difference that the bill of charges is in respect of completed or uncompleted acts of a legal practitioner as section 17(3) of the Act does not appear to have imported any such distinction in its terms."
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EXPLANATION / SCOPE

Section 17(3) imposes a 12-month limitation period for clients to apply for taxation (court review) of legal practitioners’ bills. This limitation applies uniformly to: (1) bills for completed work (matter concluded); and (2) bills for uncompleted work (matter ongoing or abandoned). The statute makes no distinction based on work completion status. Clients cannot avoid the limitation by arguing that because work was uncompleted, the limitation shouldn’t apply. The 12-month period runs from bill delivery regardless of whether the legal services were completed. This promotes finality—practitioners need certainty about fee challenges. However, clients can contest bills for ongoing work if they act within 12 months. The principle prevents clients from indefinitely delaying taxation applications based on work status.

CASES APPLYING THIS PRINCIPLE