[2014] KEELRC 1207 (KLR)

[2014] KEELRC 1207 (KLR)

The court held that the correct value of the subject matter for purposes of taxation is the salary arrears payable to the claimant from the date of dismissal to the date of reinstatement, amounting to Kshs. 2,571,970.80. The court rejected the Deputy Registrar's approach of using the full amount claimed in the...

Source-derived case information.

Citation
[2014] KEELRC 1207 (KLR)
Parties
Claimant: Edgar Ndemo Momanyi; Respondent: Catering & Tourism Development Levy Trustees
Court
Employment and Labour Relations Court
Court Station
Employment and Labour Relations Court at Nairobi
Jurisdiction
Kenya
Case Number
Cause 509 of 2012
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Taxation and for Stay of Execution
Outcome
Application allowed in part; matter remitted for fresh taxation.
Judges
DO Ogal
Legal Topics
Taxation of Costs, Reinstatement, Instruction Fees, Bill of Costs
Source Language
en
Employment and Labour Civil Procedure Taxation of Costs Reinstatement Instruction Fees Bill of Costs

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Parties

Edgar Ndemo Momanyi

Claimant

Catering & Tourism Development Levy Trustees

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Taxation and for Stay of Execution

  1. 1 What is the correct value of the subject matter for purposes of taxation of costs in a reinstatement employment claim.
  2. 2 Whether the Deputy Registrar erred in adopting the sum claimed in the memorandum of claim as the subject matter for taxation.
  3. 3 Whether the instructions fee and getting up fee should be based on salary arrears or the total claim amount.

Ratio Decidendi

The court held that the correct value of the subject matter for purposes of taxation is the salary arrears payable to the claimant from the date of dismissal to the date of reinstatement, amounting to Kshs. 2,571,970.80. The court rejected the Deputy Registrar's approach of using the full amount claimed in the memorandum of claim, as that amount was not granted by the court. The court reasoned that reinstatement entitles the claimant to salary and benefits as if never terminated, but the only ascertainable figure at the time of taxation is the salary arrears up to reinstatement. The court emphasized that taxation cannot be based on speculative future income. Accordingly, the matter was...

Court Disposition

Application allowed in part; matter remitted for fresh taxation.

Orders

  • The matter is remitted to the Deputy Registrar to tax the instruction fee and getting up fee based on salary arrears of Kshs. 2,571,970.80.
  • All other prayers are dismissed.