[2015] KEELRC 1374 (KLR)

[2015] KEELRC 1374 (KLR)

The court found that the Taxing Officer failed to exercise discretion and did not consider the relevant factors or provide reasons for allowing the Bill of Costs as drawn. The absence of scrutiny of the claimed attendances and disbursements constituted a grave error of principle. Consequently, the court set aside...

Source-derived case information.

Citation
[2015] KEELRC 1374 (KLR)
Parties
Claimant: Abraham Mukunya; Respondent: Mega Spin Limited
Court
Employment and Labour Relations Court
Court Station
Employment and Labour Relations Court at Nakuru
Jurisdiction
Kenya
Case Number
Cause 314 of 2013
Procedural Posture
Taxation Reference / Ruling on Application to Set Aside Taxation and for Fresh Taxation
Outcome
Application allowed; taxation set aside; Bill of Costs to be taxed afresh before a different Taxing Officer; costs awarded to Respondent.
Judges
MSA Makhandia
Legal Topics
Taxation of Costs, Bill of Costs, Unfair Dismissal Award, Procedure on Taxation, Setting Aside Orders
Source Language
en
Employment and Labour Civil Procedure Taxation of Costs Bill of Costs Unfair Dismissal Award Procedure on Taxation Setting Aside Orders

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Parties

Abraham Mukunya

Claimant

Mega Spin Limited

Respondent

Procedural Posture

Taxation Reference / Ruling on Application to Set Aside Taxation and for Fresh Taxation

  1. 1 Whether the Taxing Officer erred in allowing the Bill of Costs as drawn without proper scrutiny or reasons.
  2. 2 Whether the Taxing Officer failed to exercise discretion and apply correct principles in taxation.
  3. 3 Whether the Bill of Costs should be set aside and remitted for fresh taxation before a different Taxing Officer.

Ratio Decidendi

The court found that the Taxing Officer failed to exercise discretion and did not consider the relevant factors or provide reasons for allowing the Bill of Costs as drawn. The absence of scrutiny of the claimed attendances and disbursements constituted a grave error of principle. Consequently, the court set aside the taxation and ordered that the Bill of Costs be remitted for fresh taxation before a different Taxing Officer, in line with established legal principles that require proper exercise of discretion and reasoned decisions in taxation matters.

Court Disposition

Application allowed; taxation set aside; Bill of Costs to be taxed afresh before a different Taxing Officer; costs awarded to Respondent.

Orders

  • The decision of the Taxing Officer is set aside.
  • The Bill of Costs shall be placed before a different Taxing Officer for taxation afresh.