[2018] KEHC 2362 (KLR)

[2018] KEHC 2362 (KLR)

The court found that the delay in filing the objection and reference was sufficiently explained by the applicant, who did not receive notice of the delivery of the taxing officer's ruling. The dispute over the correct value of the subject matter and the scale applied by the taxing master is substantive and should be...

Source-derived case information.

Citation
[2018] KEHC 2362 (KLR)
Parties
Applicant: County Government of Kilifi; Respondent: Robinson Onyango Malombo t/a O.M. Robinson Advocates
Court
High Court
Court Station
High Court at Mombasa
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 631 of 2016
Procedural Posture
Miscellaneous Application / Ruling on Application for Leave to File Objection and Reference Out of Time, and for Stay of Execution
Outcome
Application allowed.
Legal Topics
Taxation of Costs, Leave to File Out of Time, Stay of Execution, Security for Costs
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Leave to File Out of Time Stay of Execution Security for Costs

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Parties

County Government of Kilifi

Applicant

Robinson Onyango Malombo t/a O.M. Robinson Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Leave to File Objection and Reference Out of Time, and for Stay of Execution

  1. 1 Whether the applicant should be granted leave to file an objection and reference out of time against the taxing officer's ruling.
  2. 2 Whether the grant of leave should operate as a stay of execution of the taxing officer's ruling.
  3. 3 Whether the County Government of Kilifi is required to furnish security for costs as a condition for stay.

Ratio Decidendi

The court found that the delay in filing the objection and reference was sufficiently explained by the applicant, who did not receive notice of the delivery of the taxing officer's ruling. The dispute over the correct value of the subject matter and the scale applied by the taxing master is substantive and should be resolved in the main application, which has already been filed. The court further held that County Governments, like the National Government, are exempt from the requirement to furnish security for costs under Order 42 Rules 6 and 7 of the Civil Procedure Rules, as clarified by Order 42 Rule 8 and supported by constitutional provisions and case law. Consequently, the...

Court Disposition

Application allowed.

Orders

  • Leave is granted to the applicant to file out of time an objection to the taxing officer and a taxation reference against the ruling delivered on 11th December, 2017.
  • The leave granted operates as a stay of execution of the taxing officer's ruling and any consequential proceedings.