[2025] KEELC 816 (KLR)

[2025] KEELC 816 (KLR)

The court found that the Taxing Officer failed to consider evidence of payments totaling KES 397,000 made by the applicants to the respondent, as these were included in the submissions but not in the replying affidavit. This omission constituted a fundamental error in principle, warranting the setting aside of the...

Source-derived case information.

Citation
[2025] KEELC 816 (KLR)
Parties
Applicant: Ian Magara Bwosiemo; Applicant: Brenda Kwamboka Bwosiemo; Applicant: Al Ruhia Estates Limited; Respondent: Muchangi Nduati Ngingo t/a Muchangi Nduati & Co. Advocates
Court
Environment and Land Court
Court Station
Environment and Land Court at Machakos
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application 34 of 2023
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Taxation
Outcome
application allowed
Judges
NA Matheka
Legal Topics
Taxation of Costs, Review of Taxing Officer Decision, Advocates Remuneration, Judicial Discretion
Source Language
en
Civil Procedure Taxation of Costs Review of Taxing Officer Decision Advocates Remuneration Judicial Discretion

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Parties

Ian Magara Bwosiemo

Applicant

Brenda Kwamboka Bwosiemo

Applicant

Al Ruhia Estates Limited

Applicant

Muchangi Nduati Ngingo t/a Muchangi Nduati & Co. Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Taxation

  1. 1 Whether the Taxing Officer erred in disregarding evidence of payments made by the applicants to the respondent.
  2. 2 Whether the ruling of the Taxing Officer should be set aside and the bill of costs taxed afresh.
  3. 3 Whether the applicants followed the correct procedure in challenging the Taxing Officer's decision.

Ratio Decidendi

The court found that the Taxing Officer failed to consider evidence of payments totaling KES 397,000 made by the applicants to the respondent, as these were included in the submissions but not in the replying affidavit. This omission constituted a fundamental error in principle, warranting the setting aside of the taxation. The court held that in the interest of justice, all alleged payments should be considered by the Taxing Officer to determine if there is sufficient evidence to account for them in the taxation. Consequently, the ruling of the Taxing Officer was set aside and the bill of costs ordered to be taxed afresh by a different Taxing Master. No order was made as to costs for the...

Court Disposition

application allowed

Orders

  • The ruling of the Honourable Taxing Officer delivered on 15th December, 2022 is set aside.
  • The bill of costs shall be taxed afresh by a different Taxing Master.