[2019] KEELRC 1193 (KLR)

[2019] KEELRC 1193 (KLR)

The court found that, although the initial objection to the taxing officer was filed outside the fourteen-day period from the date of taxation, the application for reference was filed within fourteen days from the date the taxing officer provided reasons for the decision, thus complying with the procedural...

Source-derived case information.

Citation
[2019] KEELRC 1193 (KLR)
Parties
Applicant: Fredrick Jacob Ochieng Obura; Applicant: Joseph Dida; Applicant: Alphonse Luke Kitechi; Applicant: Edward Agola; Applicant: Joshua O. Nyamwaya; Applicant: Martin Ogada; Applicant: Tom Ogalo; Applicant: Aggrey Awuonda; Respondent: Kisumu Municipal Council; Respondent: Kisumu Water and Sewerage Company
Court
Employment and Labour Relations Court
Court Station
Employment and Labour Relations Court at Kisumu
Jurisdiction
Kenya
Case Number
Cause 75 of 2013
Procedural Posture
Stay Application / Ruling on Application for Stay of Execution of Taxation Order
Outcome
application allowed; taxation and ruling set aside; bill of costs remitted for fresh taxation
Judges
MN Nduma
Legal Topics
Taxation of Costs, Stay of Execution, Reference to Taxing Officer
Source Language
en
Employment and Labour Civil Procedure Taxation of Costs Stay of Execution Reference to Taxing Officer

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 3 Authorities cited 2 Party arguments 2 Amounts and remedies 4
Sign in to unlock

Parties

Fredrick Jacob Ochieng Obura

Applicant

Joseph Dida

Applicant

Alphonse Luke Kitechi

Applicant

Edward Agola

Applicant

Joshua O. Nyamwaya

Applicant

Martin Ogada

Applicant

Tom Ogalo

Applicant

Aggrey Awuonda

Applicant

Kisumu Municipal Council

Respondent

Kisumu Water and Sewerage Company

Respondent

Procedural Posture

Stay Application / Ruling on Application for Stay of Execution of Taxation Order

  1. 1 Whether the application for stay of execution of the taxation order was filed within the stipulated time period.
  2. 2 Whether the taxing officer erred in failing to tax items 4 to 286 of the bill of costs and in applying the wrong principles to item 1.
  3. 3 Whether the bill of costs should be set aside and remitted for re-taxation.

Ratio Decidendi

The court found that, although the initial objection to the taxing officer was filed outside the fourteen-day period from the date of taxation, the application for reference was filed within fourteen days from the date the taxing officer provided reasons for the decision, thus complying with the procedural requirements. Substantively, the court determined that the taxing officer erred by failing to tax items 4 to 286 of the bill of costs and by applying the wrong principles to item 1, resulting in an unjust and excessive award. Consequently, the court set aside the taxation and ruling dated 31st August 2018 and referred the bill of costs back to the taxing officer for fresh taxation in...

Court Disposition

application allowed; taxation and ruling set aside; bill of costs remitted for fresh taxation

Orders

  • The taxation by the Deputy Registrar and the ruling dated 31st August 2018 are set aside.
  • The bill of costs dated 13th March 2018 is referred back to the Taxing Officer for fresh taxation.