[2017] KEHC 7292 (KLR)

[2017] KEHC 7292 (KLR)

The court found that the Petitioner is entitled to be provided with reasons for taxation upon request, and that it is not sufficient to deem the Petitioner to know the reasons from the Ruling unless expressly stated by the Taxing Master. The court further held that since the Petitioner has now filed a reference...

Source-derived case information.

Citation
[2017] KEHC 7292 (KLR)
Parties
Applicant: Directors and Shareholders of Nakumatt Investments Limited; Respondent: County Government of Mombasa; Respondent: National Land Commission (NLC)
Court
High Court
Court Station
High Court at Mombasa
Jurisdiction
Kenya
Case Number
Petition 25 of 2015
Procedural Posture
Constitutional Petition / Ruling on Application for Stay of Taxation Orders
Outcome
application allowed
Judges
DO Ogembo
Legal Topics
Taxation of Costs, Stay of Execution, Reference to High Court, Right to Fair Hearing
Source Language
en
Civil Procedure Land and Property Taxation of Costs Stay of Execution Reference to High Court Right to Fair Hearing

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Parties

Directors and Shareholders of Nakumatt Investments Limited

Applicant

County Government of Mombasa

Respondent

National Land Commission (NLC)

Respondent

Procedural Posture

Constitutional Petition / Ruling on Application for Stay of Taxation Orders

  1. 1 Whether the Petitioner is entitled to stay of execution of the taxed costs pending determination of the reference.
  2. 2 Whether the Taxing Master is required to provide reasons for taxation upon request by the Petitioner.

Ratio Decidendi

The court found that the Petitioner is entitled to be provided with reasons for taxation upon request, and that it is not sufficient to deem the Petitioner to know the reasons from the Ruling unless expressly stated by the Taxing Master. The court further held that since the Petitioner has now filed a reference challenging the taxation, and given the substantial amount involved (over Kshs. 26,000,000), it is just to grant a stay of execution to allow the reference to be determined on its merits. Denying the stay would render the reference nugatory and potentially prejudice the Petitioner. The application for stay was therefore allowed.

Court Disposition

application allowed

Orders

  • The application dated 3rd February, 2017 is allowed.
  • Costs to be in the Petition or Reference.