[2023] KEELC 16948 (KLR)

[2023] KEELC 16948 (KLR)

The court found the application incompetent and premature because the applicant failed to annex the ruling and certificate of costs from the taxing officer, which are essential for the court to determine whether there was an error of principle in the taxation. Without these documents, the court could not ascertain...

Source-derived case information.

Citation
[2023] KEELC 16948 (KLR)
Parties
Applicant: Emily Chesang; Respondent: Barbara Chebet Moi; Interested Party: District Land Registrar Koibatek
Court
Environment and Land Court
Court Station
Environment and Land Court at Eldoret
Jurisdiction
Kenya
Case Number
Miscellaneous Application E052 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Reference From Taxing Officer's Decision
Outcome
application dismissed with costs to the respondent
Judges
JM Onyango
Legal Topics
Taxation of Costs, Bill of Costs, Instruction Fees, Reference Procedure, Pecuniary Jurisdiction
Source Language
en
Civil Procedure Land and Property Taxation of Costs Bill of Costs Instruction Fees Reference Procedure Pecuniary Jurisdiction

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Parties

Emily Chesang

Applicant

Barbara Chebet Moi

Respondent

District Land Registrar Koibatek

Interested Party

Procedural Posture

Miscellaneous Application / Ruling on Reference From Taxing Officer's Decision

  1. 1 Whether the application is premature and incompetent due to lack of annexed ruling and certificate of costs.
  2. 2 Whether the orders sought to stay, review, or set aside the taxing officer's ruling should be granted.

Ratio Decidendi

The court found the application incompetent and premature because the applicant failed to annex the ruling and certificate of costs from the taxing officer, which are essential for the court to determine whether there was an error of principle in the taxation. Without these documents, the court could not ascertain the basis of the taxing master's decision or evaluate the applicant's objections. The application was also improperly filed as a Miscellaneous Application rather than in the parent file. Consequently, the court held that it was incapacitated to review or set aside the taxing officer's decision and dismissed the application with costs to the respondent.

Court Disposition

application dismissed with costs to the respondent

Orders

  • The application dated October 22, 2022 is dismissed with costs to the respondent.