[2018] KEHC 2692 (KLR)

[2018] KEHC 2692 (KLR)

The court found that the Taxing Master erred in principle by treating the subject matter of the bill of costs as Kshs. 2,000,000/-, which was the value in the main suit, rather than the actual subject matter of the application, which was the transfer of the suit from Winam to Nairobi. The court reasoned that using...

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Citation
[2018] KEHC 2692 (KLR)
Parties
Applicant: Harry Bob Mosi t/a Mosi & Co. Advocates; Respondent: Samuel M. Onyango t/a S.M. Onyango & Associates Advocates
Court
High Court
Court Station
High Court at Kisumu
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Cause 182 of 2017
Procedural Posture
Miscellaneous Application / Reference From Taxing Officer's Decision
Outcome
application allowed
Judges
TW Cherere
Legal Topics
Taxation of Costs, Reference From Taxing Officer, Bill of Costs, Subject Matter Valuation
Source Language
en
Civil Procedure Taxation of Costs Reference From Taxing Officer Bill of Costs Subject Matter Valuation

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Parties

Harry Bob Mosi t/a Mosi & Co. Advocates

Applicant

Samuel M. Onyango t/a S.M. Onyango & Associates Advocates

Respondent

Procedural Posture

Miscellaneous Application / Reference From Taxing Officer's Decision

  1. 1 Whether the Taxing Master erred in determining the subject matter of the respondent's bill of costs as Kshs. 2,000,000/-.
  2. 2 Whether the applicant is entitled to have the bill of costs taxed afresh based on the correct subject matter.

Ratio Decidendi

The court found that the Taxing Master erred in principle by treating the subject matter of the bill of costs as Kshs. 2,000,000/-, which was the value in the main suit, rather than the actual subject matter of the application, which was the transfer of the suit from Winam to Nairobi. The court reasoned that using the higher value would expose the applicant to double taxation if he were to lose the main suit, resulting in improper enrichment of the respondent. Accordingly, the court set aside the Taxing Master's ruling and directed that the bill of costs be taxed afresh based on the correct subject matter.

Court Disposition

application allowed

Orders

  • The Ruling of the Taxing Master delivered by Hon. P.W. Mbulikah, Deputy Registrar on 27th June, 2018 is set aside.
  • The Applicant’s Bill of Costs dated 10th April, 2017 shall be taxed afresh.