https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9140

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9140

The court held that the taxing officer did not err in principle in disallowing unsupported or unscheduled items, but corrected the treatment of the commission item by holding that commission could not be taxed on a sale that was not proved. The court therefore interfered with the ruling only to the extent necessary...

Source-derived case information.

Citation
[2026] KEHC 9140 (KLR)
Parties
Applicant: Hezron Getuma Onsongo t/a Hegeons Auctioneers; 1st Respondent: Jackson Muinde Mutua; 2nd Respondent: Daniel Muthenya Katua
Court
High Court
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application E1046 of 2024
Procedural Posture
Miscellaneous Civil Application / Ruling on Ex Parte Chamber Summons to Set Aside Taxation
Outcome
Application partly allowed; taxation ruling set aside and substituted in part.
Judges
["LP Kassan"]
Legal Topics
Setting Aside Taxation Ruling, Auctioneers Bill of Costs, Instruction Fees, Commission on Attachment and Sale, Proof of Disbursements, Error of Principle in Taxation, Reasons for Taxation Decision
Source Language
en
Civil Procedure Auctioneers Law Taxation of Costs Setting Aside Taxation Ruling Auctioneers Bill of Costs Instruction Fees Commission on Attachment and Sale Proof of Disbursements +2 more

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Parties

Hezron Getuma Onsongo t/a Hegeons Auctioneers

Applicant

Jackson Muinde Mutua

1st Respondent

Daniel Muthenya Katua

2nd Respondent

Procedural Posture

Miscellaneous Civil Application / Ruling on Ex Parte Chamber Summons to Set Aside Taxation

  1. 1 Whether the taxing officer committed an error of principle warranting interference by the High Court.
  2. 2 Whether the taxing officer properly disallowed items in the Auctioneers Bill of Costs for lack of supporting evidence.
  3. 3 Whether commission could be awarded where attachment occurred but sale was not proved.

Ratio Decidendi

The court held that the taxing officer did not err in principle in disallowing unsupported or unscheduled items, but corrected the treatment of the commission item by holding that commission could not be taxed on a sale that was not proved. The court therefore interfered with the ruling only to the extent necessary to reflect the proper taxation, and substituted the taxation figure with Kshs 119,459.52.

Court Disposition

Application partly allowed; taxation ruling set aside and substituted in part.

Orders

  • The ruling dated 15th November 2024 is set aside and substituted with Kshs 119,459.52.
  • Each party shall bear their respective costs.