[2024] KEELC 7230 (KLR)

[2024] KEELC 7230 (KLR)

The court found that there was no pending Bill of Costs dated 19.07.2024 before the Deputy Registrar/Taxing Officer as alleged by the applicant. The only Bill of Costs in the file had already been taxed and a Certificate of Costs issued on 01.08.2024. The court further determined that the appeal referenced by the...

Source-derived case information.

Citation
[2024] KEELC 7230 (KLR)
Parties
Applicant: Asati Anyona & Company, Advocates; Respondent: Ignatius Chege Mwangi
Court
Environment and Land Court
Court Station
Environment and Land Court at Kilgoris
Jurisdiction
Kenya
Case Number
Miscellaneous Application E011 of 2023
Procedural Posture
Miscellaneous Application / Ruling on Application for Stay of Taxation Proceedings
Outcome
application dismissed with costs to respondent
Judges
EM Washe
Legal Topics
Stay of Taxation, Bill of Costs, Appeal Procedure, Jurisdiction of Taxing Officer
Source Language
en
Civil Procedure Land and Property Stay of Taxation Bill of Costs Appeal Procedure Jurisdiction of Taxing Officer

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Parties

Asati Anyona & Company, Advocates

Applicant

Ignatius Chege Mwangi

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Stay of Taxation Proceedings

  1. 1 Is there a pending Bill of Costs before the Deputy Registrar/Taxing Officer in this file capable of being stayed?
  2. 2 Has the applicant provided sufficient grounds for the court to stay any pending taxation?
  3. 3 Is the applicant entitled to the orders sought in the present application?

Ratio Decidendi

The court found that there was no pending Bill of Costs dated 19.07.2024 before the Deputy Registrar/Taxing Officer as alleged by the applicant. The only Bill of Costs in the file had already been taxed and a Certificate of Costs issued on 01.08.2024. The court further determined that the appeal referenced by the applicant related to a different file and not the present proceedings. Consequently, there was no basis for granting a stay of taxation or any of the orders sought. The application was therefore dismissed for lack of merit, and the applicant was ordered to pay costs to the respondent.

Court Disposition

application dismissed with costs to respondent

Orders

  • The Notice of Motion application dated 16.08.2024 is dismissed.
  • The applicant shall pay the costs of the present application to the respondent.