[2018] KEHC 4594 (KLR)

[2018] KEHC 4594 (KLR)

The court held that the Taxing Officer exceeded her jurisdiction by striking out the Applicant's Bill of Costs on the basis that it was statute-barred under the Limitation of Actions Act. The power to determine whether a Bill of Costs is time-barred is vested in a judge, not a Taxing Officer, as per Rule 13A of the...

Source-derived case information.

Citation
[2018] KEHC 4594 (KLR)
Parties
Applicant: Akide & Co. Advocates; Respondent: Kenindia Assurance Co. Limited
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 15 of 2016
Procedural Posture
Miscellaneous Application / Reference Against Taxing Officer's Decision
Outcome
Application allowed. Taxing Officer's decision set aside. Bill of Costs reinstated.
Judges
JK Sergon
Legal Topics
Taxation of Costs, Limitation of Actions, Jurisdiction of Taxing Officer
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Limitation of Actions Jurisdiction of Taxing Officer

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Summary, issues, holding and outcome

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Parties

Akide & Co. Advocates

Applicant

Kenindia Assurance Co. Limited

Respondent

Procedural Posture

Miscellaneous Application / Reference Against Taxing Officer's Decision

  1. 1 Whether a Taxing Officer has jurisdiction to determine if a Bill of Costs is statute-barred under the Limitation of Actions Act.
  2. 2 Whether the failure to annex the ruling sought to be reviewed is fatal to the application.

Ratio Decidendi

The court held that the Taxing Officer exceeded her jurisdiction by striking out the Applicant's Bill of Costs on the basis that it was statute-barred under the Limitation of Actions Act. The power to determine whether a Bill of Costs is time-barred is vested in a judge, not a Taxing Officer, as per Rule 13A of the Advocates Remuneration Order. The court further clarified that the reference was properly before it under the Advocates Remuneration Order and was not an application for review or an appeal. Consequently, the court allowed the application, set aside the Taxing Officer's decision, and reinstated the Applicant's Bill of Costs.

Court Disposition

Application allowed. Taxing Officer's decision set aside. Bill of Costs reinstated.

Orders

  • The order/ruling of the Taxing Officer dated 7th September, 2016 is set aside in its entirety.
  • The order of the Taxing Officer disallowing the entire Bill of Costs is reviewed and set aside.