[2021] KEELC 1644 (KLR)

[2021] KEELC 1644 (KLR)

The court held that the applicant's attempt to challenge the taxing officer's decision by way of review under Order 45 of the Civil Procedure Rules was procedurally improper. The correct procedure, as set out in Rule 11 of the Advocates (Remuneration) Order, requires an aggrieved party to file a reference to a judge...

Source-derived case information.

Citation
[2021] KEELC 1644 (KLR)
Parties
Appellant: Aneriko W. Simiyu; Respondent: Redemptor N. Simati
Court
Environment and Land Court
Court Station
Environment and Land Court at Bungoma
Jurisdiction
Kenya
Case Number
Environment and Land Appeal 94 of 1999
Procedural Posture
Civil Appeal / Ruling on Notice of Motion for Review of Taxation
Outcome
application struck out
Legal Topics
Taxation of Costs, Review of Taxing Officer Decision, Procedure for Challenging Taxation, Advocates Remuneration Order
Source Language
en
Civil Procedure Land and Property Taxation of Costs Review of Taxing Officer Decision Procedure for Challenging Taxation Advocates Remuneration Order

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 2 Authorities cited 4 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Aneriko W. Simiyu

Appellant

Redemptor N. Simati

Respondent

Procedural Posture

Civil Appeal / Ruling on Notice of Motion for Review of Taxation

  1. 1 Whether the applicant could properly seek review of the taxing officer's decision under Order 45 of the Civil Procedure Rules instead of filing a reference under Rule 11 of the Advocates (Remuneration) Order.
  2. 2 Whether the application for review was properly before the court.

Ratio Decidendi

The court held that the applicant's attempt to challenge the taxing officer's decision by way of review under Order 45 of the Civil Procedure Rules was procedurally improper. The correct procedure, as set out in Rule 11 of the Advocates (Remuneration) Order, requires an aggrieved party to file a reference to a judge in chambers within 14 days of the taxing officer's decision. The applicant had not complied with this requirement and had instead invoked the court's inherent jurisdiction, which is not available where a specific statutory procedure exists. The court relied on the Court of Appeal's decision in Machira & Company Advocates v. Arthur K. Magugu [2012] eKLR, which emphasized the...

Court Disposition

application struck out

Orders

  • The Notice of Motion dated 6th September 2021 is hereby struck out.