[2017] KEHC 1399 (KLR)

[2017] KEHC 1399 (KLR)

The court found that the appellant's appeal arose from the decision of a taxing officer and that the proper procedure for challenging such a decision is strictly governed by Paragraph 11 of the Advocates (Remuneration) Order. The appellant failed to comply with the prescribed procedure, rendering the appeal...

Source-derived case information.

Citation
[2017] KEHC 1399 (KLR)
Parties
Appellant: Edward Mwangi Macharia; Respondent: Maina & Maina Advocates
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Civil Appeal 186 of 2016
Procedural Posture
Civil Appeal / Ruling on Preliminary Objection
Outcome
appeal struck out with costs to respondent
Judges
JK Sergon
Legal Topics
Appeals From Taxation, Preliminary Objection, Advocates Remuneration Order, Competence of Appeal
Source Language
en
Civil Procedure Appeals From Taxation Preliminary Objection Advocates Remuneration Order Competence of Appeal

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Parties

Edward Mwangi Macharia

Appellant

Maina & Maina Advocates

Respondent

Procedural Posture

Civil Appeal / Ruling on Preliminary Objection

  1. 1 Whether the appeal as filed contravenes the express steps set out at Paragraph 11 of the Advocates (Remuneration) Order.
  2. 2 Whether an appeal can lie in the High Court against the decision of a taxing officer under the Advocates (Remuneration) Order.
  3. 3 Whether the preliminary objection is time-barred.

Ratio Decidendi

The court found that the appellant's appeal arose from the decision of a taxing officer and that the proper procedure for challenging such a decision is strictly governed by Paragraph 11 of the Advocates (Remuneration) Order. The appellant failed to comply with the prescribed procedure, rendering the appeal incompetent. The court upheld the preliminary objection and struck out the appeal, holding that the High Court has no jurisdiction to entertain the appeal in the manner it was filed.

Court Disposition

appeal struck out with costs to respondent

Orders

  • The preliminary objection is upheld.
  • The appeal is struck out.