https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/2091

https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/2091

The court held that the application was an abuse of the court process because it sought to arrest a ruling in pending taxation proceedings without first moving the taxing officer, and the court could not properly interfere with that special jurisdiction at that stage. The application was therefore not merited and...

Source-derived case information.

Citation
[2026] KEELRC 2091 (KLR)
Parties
Claimant: Gakoi Maina & Co Advocates; Respondent: Leo Designs Limited
Court
Employment and Labour Relations Court
Jurisdiction
Kenya
Case Number
Miscellaneous Application E384 of 2025
Procedural Posture
Miscellaneous Application / Ruling on Application for Leave to File Response and to Arrest Taxation Ruling
Outcome
Application struck out
Judges
["HS Wasilwa"]
Legal Topics
Enlargement of Time, Jurisdiction Over Taxation Proceedings, Right to Be Heard, Abuse of Court Process, Stay/arrest of Ruling
Source Language
en
Civil Procedure Advocates Remuneration Taxation of Costs Enlargement of Time Jurisdiction Over Taxation Proceedings Right to Be Heard Abuse of Court Process Stay/arrest of Ruling

Source-derived case record

Summary, issues, holding and outcome

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Parties

Gakoi Maina & Co Advocates

Claimant

Leo Designs Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Leave to File Response and to Arrest Taxation Ruling

  1. 1 Whether the court had jurisdiction to grant leave and arrest a ruling in an ongoing taxation process
  2. 2 Whether the application should be entertained before first being placed before the taxing officer
  3. 3 Whether the applicant showed sufficient cause for the delay and non-participation

Ratio Decidendi

The court held that the application was an abuse of the court process because it sought to arrest a ruling in pending taxation proceedings without first moving the taxing officer, and the court could not properly interfere with that special jurisdiction at that stage. The application was therefore not merited and was struck out.

Court Disposition

Application struck out

Orders

  • The Notice of Motion dated 23 March 2026 is struck out.
  • Costs shall be in the application.