[2005] KEHC 349 (KLR)

[2005] KEHC 349 (KLR)

The High Court lacks jurisdiction to stay taxation proceedings that are properly before a taxing officer, as such jurisdiction is exclusively conferred by the Advocates (Remuneration) Order. The court's inherent jurisdiction cannot be inferred to include the power to intervene in the statutory jurisdiction of the...

Source-derived case information.

Citation
[2005] KEHC 349 (KLR)
Parties
Plaintiff: Donholm Rahisi Stores; Defendant: East Africa Portland Cement Limited; Respondent: Mohamed Mahat Kuno
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Civil Case 18 of 2004
Procedural Posture
Civil Case / Ruling on Application for Stay of Taxation of Costs
Outcome
Application struck out with costs to the respondent.
Legal Topics
Taxation of Costs, Jurisdiction of Taxing Officer, Stay of Proceedings
Source Language
en
Civil Procedure Taxation of Costs Jurisdiction of Taxing Officer Stay of Proceedings

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Parties

Donholm Rahisi Stores

Plaintiff

East Africa Portland Cement Limited

Defendant

Mohamed Mahat Kuno

Respondent

Procedural Posture

Civil Case / Ruling on Application for Stay of Taxation of Costs

  1. 1 Does the High Court have jurisdiction to stay taxation proceedings before a taxing officer?
  2. 2 Is the application for stay of taxation of costs competent and properly before the court?

Ratio Decidendi

The High Court lacks jurisdiction to stay taxation proceedings that are properly before a taxing officer, as such jurisdiction is exclusively conferred by the Advocates (Remuneration) Order. The court's inherent jurisdiction cannot be inferred to include the power to intervene in the statutory jurisdiction of the taxing officer, and such intervention must be expressly provided for by law. The application for stay of taxation was therefore misconceived and incompetent, as it sought to interfere with the special jurisdiction of the taxing officer without any legal basis. The proper recourse for a party aggrieved by taxation is by way of reference under Rule 11 of the Advocates...

Court Disposition

Application struck out with costs to the respondent.

Orders

  • The notice of motion dated 13th April, 2005 is struck out with costs to the respondent.