[2021] KEELC 1807 (KLR)

[2021] KEELC 1807 (KLR)

The court found that the applicant failed to demonstrate any substantial loss or prejudice that would result from the taxation of the party and party Bill of Costs proceeding. The court emphasized that taxation is an independent process within the mandate of the Taxing Officer and is not subject to appeal. The...

Source-derived case information.

Citation
[2021] KEELC 1807 (KLR)
Parties
Plaintiff: Dickson Sinkeet Mapi (Suing as the Personal Representative of Benjamin Mapi Ole Partimo – Deceased); Defendant: Naisenyu Pargarna Mutunkei
Court
Environment and Land Court
Court Station
Environment and Land Court at Kajiado
Jurisdiction
Kenya
Case Number
Environment & Land Case 777 of 2017
Procedural Posture
Notice of Motion / Ruling on Application for Stay of Taxation Proceedings Pending Appeal
Outcome
application dismissed with costs to the respondent
Legal Topics
Stay of Taxation, Party and Party Costs, Appeal Pending, Taxing Officer Jurisdiction
Source Language
en
Civil Procedure Land and Property Stay of Taxation Party and Party Costs Appeal Pending Taxing Officer Jurisdiction

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Parties

Dickson Sinkeet Mapi (Suing as the Personal Representative of Benjamin Mapi Ole Partimo – Deceased)

Plaintiff

Naisenyu Pargarna Mutunkei

Defendant

Procedural Posture

Notice of Motion / Ruling on Application for Stay of Taxation Proceedings Pending Appeal

  1. 1 Whether the court should grant a stay of taxation proceedings pending the determination of an application for stay of execution in the Court of Appeal.
  2. 2 Whether the applicant has demonstrated substantial loss or prejudice if the taxation proceeds.
  3. 3 Whether the taxation of party and party Bill of Costs is independent and within the jurisdiction of the Taxing Officer.

Ratio Decidendi

The court found that the applicant failed to demonstrate any substantial loss or prejudice that would result from the taxation of the party and party Bill of Costs proceeding. The court emphasized that taxation is an independent process within the mandate of the Taxing Officer and is not subject to appeal. The applicant did not offer any security for costs nor show what loss would be suffered if taxation proceeded. The authorities cited by the applicant were distinguished as relating to interlocutory applications, whereas in this case, judgment had already been delivered. The court held that the applicant did not meet the threshold for granting a stay of taxation proceedings and that the...

Court Disposition

application dismissed with costs to the respondent

Orders

  • The Notice of Motion dated 9th October, 2020 is dismissed.
  • Costs of the application are awarded to the respondent.