[2012] KEHC 5417 (KLR)

[2012] KEHC 5417 (KLR)

The court held that the Deputy Registrar, as the Taxing Officer, has the statutory power under paragraph 13A of the Advocates Remuneration Order to order the production of particulars and documents necessary for the determination of taxation disputes. The High Court Judge's jurisdiction is fettered by the...

Source-derived case information.

Citation
[2012] KEHC 5417 (KLR)
Parties
Applicant: Cecil G. Miller t/a Miller & Company Advocates; Respondent: Parin Shariff; Respondent: Nazlin Nizar Jetha; Respondent: Yasmin Janmohamed; Respondent: Anar Hanali
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 166 of 2012
Procedural Posture
Miscellaneous Application / Ruling on Preliminary Objection to Application for Particulars and Stay in Taxation Proceedings
Outcome
Preliminary objection not upheld; application declined at this stage and directed to be heard by Deputy Registrar.
Legal Topics
Taxation of Costs, Advocate Client Relationship, Jurisdiction of Taxing Officer, Preliminary Objection, Civil Practice and Procedure
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Relationship Jurisdiction of Taxing Officer Preliminary Objection Civil Practice and Procedure

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 5 Authorities cited 17 Party arguments 2
Sign in to unlock

Parties

Cecil G. Miller t/a Miller & Company Advocates

Applicant

Parin Shariff

Respondent

Nazlin Nizar Jetha

Respondent

Yasmin Janmohamed

Respondent

Anar Hanali

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Preliminary Objection to Application for Particulars and Stay in Taxation Proceedings

  1. 1 Whether the High Court Judge has jurisdiction to entertain an application for particulars in a taxation matter before the Taxing Officer.
  2. 2 Whether the application for particulars and stay is premature and an abuse of court process.
  3. 3 Whether the Deputy Registrar (Taxing Officer) has power to order production of particulars and documents under the Advocates Remuneration Order.

Ratio Decidendi

The court held that the Deputy Registrar, as the Taxing Officer, has the statutory power under paragraph 13A of the Advocates Remuneration Order to order the production of particulars and documents necessary for the determination of taxation disputes. The High Court Judge's jurisdiction is fettered by the Remuneration Order and is only invoked after the Taxing Officer's decision is made and challenged by way of reference. The application for particulars and stay should therefore be heard and determined by the Deputy Registrar, not the Judge. The preliminary objection did not meet the threshold to dispose of the application, but the court declined to entertain the application at this stage...

Court Disposition

Preliminary objection not upheld; application declined at this stage and directed to be heard by Deputy Registrar.

Orders

  • The application dated 4th May 2012 is to be heard and determined by a Deputy Registrar other than Mr. A K Ndungu.
  • Costs of this application shall be in the cause.