[2024] KEHC 12417 (KLR)

[2024] KEHC 12417 (KLR)

The court found that the applicant failed to provide any evidence, such as the affidavit of service, to substantiate its claim of non-service or improper service in the taxation proceedings. The applicant did not challenge the service before the Deputy Registrar, who was the appropriate forum for such a challenge....

Source-derived case information.

Citation
[2024] KEHC 12417 (KLR)
Parties
Applicant: Homa Bay County Government; Respondent: Samuel Owino Nyauke t/a Aluoch Odera & Nyauke Advocates
Court
High Court
Court Station
High Court at Homa Bay
Jurisdiction
Kenya
Case Number
Miscellaneous Application E050 of 2023
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Taxation and Stay Execution
Outcome
application dismissed with costs
Judges
KW Kiarie
Legal Topics
Taxation of Costs, Setting Aside Orders, Service of Process, Right to Fair Hearing
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Setting Aside Orders Service of Process Right to Fair Hearing

Source-derived case record

Summary, issues, holding and outcome

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Parties

Homa Bay County Government

Applicant

Samuel Owino Nyauke t/a Aluoch Odera & Nyauke Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Taxation and Stay Execution

  1. 1 Whether the applicant was denied a fair hearing in the taxation proceedings due to lack of service or participation.
  2. 2 Whether the taxation proceedings and resultant orders should be set aside for procedural irregularities.
  3. 3 Whether the application to stay execution and set aside taxation has merit.

Ratio Decidendi

The court found that the applicant failed to provide any evidence, such as the affidavit of service, to substantiate its claim of non-service or improper service in the taxation proceedings. The applicant did not challenge the service before the Deputy Registrar, who was the appropriate forum for such a challenge. The court held that the applicant's counsel demonstrated a lack of seriousness in prosecuting the application, including failure to file submissions and comply with court directions. Consequently, the application to set aside the taxation proceedings and stay execution lacked merit and was dismissed with costs. The orders were extended to related miscellaneous applications as...

Court Disposition

application dismissed with costs

Orders

  • The application dated 23rd November 2023 is dismissed with costs.
  • The orders issued herein apply to Homa Bay Miscellaneous Applications E053 of 2023, E056 and E057 of 2023.