[2001] KECA 26 (KLR)
The court held that the striking out of the respondent's defence did not preclude the respondent from being heard on the issue of taxation. The applicant's argument that the respondent should be debarred from participating in the taxation proceedings was unfounded. The Deputy Registrar acted correctly in rejecting...
Source-derived case information.
- Citation
- [2001] KECA 26 (KLR)
- Parties
- Appellant: China Jiangsu International Economic Co-Op Corporation; Respondent: Edward K. O. Maina t/a Matra International Associates
- Court
- Court of Appeal
- Court Station
- Court of Appeal at Nakuru
- Jurisdiction
- Kenya
- Case Number
- Civil Appeal 70 of 1995
- Procedural Posture
- Civil Appeal / Ruling on Reference From Deputy Registrar's Taxation Decision
- Outcome
- Reference dismissed with costs to the respondent.
- Legal Topics
- Taxation of Costs, Striking Out of Defence, Right to Be Heard
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
China Jiangsu International Economic Co-Op Corporation
Appellant
Edward K. O. Maina t/a Matra International Associates
Respondent
Procedural Posture
Civil Appeal / Ruling on Reference From Deputy Registrar's Taxation Decision
Legal Issues
- 1 Whether the striking out of the respondent's defence debars the respondent from being heard on taxation.
- 2 Whether the Deputy Registrar was correct in rejecting the applicant's preliminary objections regarding the respondent's participation in taxation proceedings.
Ratio Decidendi
The court held that the striking out of the respondent's defence did not preclude the respondent from being heard on the issue of taxation. The applicant's argument that the respondent should be debarred from participating in the taxation proceedings was unfounded. The Deputy Registrar acted correctly in rejecting the applicant's preliminary objections, as the rules of civil procedure and the principles of fair hearing require that all parties be given an opportunity to be heard on taxation, irrespective of the status of their pleadings. The reference from the Deputy Registrar was therefore dismissed with costs to the respondent.
Court Disposition
Reference dismissed with costs to the respondent.
Orders
- The reference from the Deputy Registrar is rejected.
- Costs of the reference awarded to the respondent.
Full Case Text
Judgment text and source record
18 paragraphs
REPUBLIC OF KENYA IN THE COURT OF APPEAL OF KENYA AT NAKURU Civil Appeal 70 of 1995
CHINA JIANGSU INTERNATIONAL ECONOMIC CO-OP CORPORATION ............................. APPELLANT
AND
EDWARD K. O. MAINA T/A MATRA INTERNATIONAL ASSOCIATES ............................... RESPONDENT
(Appeal from a ruling of the High Court of Kenya at Nakuru (Nambuye J) dated 8th
November, 1993
in
NKR. H.C.C.S. NO. 125 OF 1993)
**********************
R U L I N G
This is a really useless reference which only increases costs of litigation unnecessarily. The fact that the respondent's defence was struck out and is no longer on record cannot be a basis for debarring the respondent from being heard on taxation. The applicant himself served them with notice of taxation but even if he had not served them, the Deputy Registrar would have been bound to direct that they be served. The fact that the defence was struck out does not mean that everything in the litigation must be done without the defendant being heard.
Mr Arika says he is an advocate employed in the firm of M/s Ochieng Oduol & Co Advocates. The applicant does not say that is not correct. I think the Deputy Registrar was perfectly right in rejecting the wholly unnecessary and uncalled for preliminary objections of the applicant. This reference from the Deputy Registrar fails and I reject it with costs thereof to the respondent.
Dated and delivered at Nairobi this 9th day of May, 2001.
R. S. C. OMOLO
---------------
JUDGE OF APPEAL
I certify that this is a true copy of the original.
DEPUTY REGISTRAR