[2019] KEELC 3981 (KLR)

[2019] KEELC 3981 (KLR)

The court found that the taxing officer erred in principle by failing to ascertain and apply the basic instruction fee under the correct schedule of the Advocates Remuneration Order, and by awarding an instruction fee (Kshs. 7,000,000/-) that was manifestly excessive compared to the basic fee (Kshs. 6,300/-) for...

Source-derived case information.

Citation
[2019] KEELC 3981 (KLR)
Parties
Appellant: Addax Kenya Limited; Respondent: National Environment Management Authority; Respondent: Mastermind Tobacco (K) Ltd
Court
Environment and Land Court
Court Station
Environment and Land Court at Nairobi
Jurisdiction
Kenya
Case Number
Environment and Land Appeal 81 of 2014
Procedural Posture
Taxation Reference / Ruling on Reference Against Taxation of Bill of Costs
Outcome
Reference allowed in part; taxing officer's decision set aside as to instruction and getting up fees; instruction fees taxed at Kshs. 3,000,000/-; getting up fees disallowed; each party to bear own costs of the reference.
Legal Topics
Taxation of Costs, Instruction Fees, Getting Up Fees, Advocates Remuneration Order, Environmental Appeals
Source Language
en
Civil Procedure Land and Property Taxation of Costs Instruction Fees Getting Up Fees Advocates Remuneration Order Environmental Appeals

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Parties

Addax Kenya Limited

Appellant

National Environment Management Authority

Respondent

Mastermind Tobacco (K) Ltd

Respondent

Procedural Posture

Taxation Reference / Ruling on Reference Against Taxation of Bill of Costs

  1. 1 Whether the taxing officer erred in principle in awarding instruction fees of Kshs. 7,000,000/- and getting up fees of Kshs. 2,300,000/- to the appellant.
  2. 2 Whether the taxing officer exercised her discretion judiciously and reasonably in taxing the two items in the bill of costs.
  3. 3 Whether the appeals involved public law claims warranting application of different schedules under the Advocates Remuneration Order.

Ratio Decidendi

The court found that the taxing officer erred in principle by failing to ascertain and apply the basic instruction fee under the correct schedule of the Advocates Remuneration Order, and by awarding an instruction fee (Kshs. 7,000,000/-) that was manifestly excessive compared to the basic fee (Kshs. 6,300/-) for appeals where the value of the subject matter is not ascertainable. The taxing officer also erred by awarding getting up fees without the requisite court certification. The dispute was determined to be of a private nature, not public law, so the public law schedule did not apply. Given the time elapsed and the limited scope of the dispute, the court exercised its discretion to tax...

Court Disposition

Reference allowed in part; taxing officer's decision set aside as to instruction and getting up fees; instruction fees taxed at Kshs. 3,000,000/-; getting up fees disallowed; each party to bear own costs of the reference.

Orders

  • The decision of the taxing officer dated 30th March, 2016 is set aside with respect to instruction and getting up fees.
  • Instruction fees claimed in the sum of Kshs. 17,604,630.11 under item 1 of the bill of costs dated 22nd December, 2014 is taxed at Kshs. 3,000,000/-.