[2018] KEHC 8098 (KLR)

[2018] KEHC 8098 (KLR)

The court held that the applicant's failure to file a reference challenging the taxing officer's decision in accordance with Paragraph 11 of the Advocates Remuneration Order was fatal to the application. The court emphasized that the proper procedure for challenging a taxation decision is by way of reference to a...

Source-derived case information.

Citation
[2018] KEHC 8098 (KLR)
Parties
Applicant: Joseph Chege Gatua; Applicant: Zakaria Karimi Gatua; Respondent: Charles Mwangi Mathenge
Court
High Court
Court Station
High Court at Nyahururu
Jurisdiction
Kenya
Case Number
Environment & Land Case 92 of 2017
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Ex Parte Taxation Orders
Outcome
application struck out with costs to the respondent's advocate
Legal Topics
Taxation of Costs, Setting Aside Ex Parte Orders, Advocates Remuneration Order, Service of Process
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Setting Aside Ex Parte Orders Advocates Remuneration Order Service of Process

Source-derived case record

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Parties

Joseph Chege Gatua

Applicant

Zakaria Karimi Gatua

Applicant

Charles Mwangi Mathenge

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Ex Parte Taxation Orders

  1. 1 Whether the application to set aside ex parte taxation orders and certificate of costs is properly before the court.
  2. 2 Whether failure to file a reference under Paragraph 11 of the Advocates Remuneration Order bars the applicant from seeking relief.
  3. 3 Whether service of the taxation notice was proper and whether the applicant's failure to attend taxation was excusable.

Ratio Decidendi

The court held that the applicant's failure to file a reference challenging the taxing officer's decision in accordance with Paragraph 11 of the Advocates Remuneration Order was fatal to the application. The court emphasized that the proper procedure for challenging a taxation decision is by way of reference to a judge, and not by an application to set aside the orders. The court further found that Article 159 of the Constitution could not cure the applicant's omission to follow the mandatory procedure. Consequently, the application was struck out with costs to the respondent's advocate.

Court Disposition

application struck out with costs to the respondent's advocate

Orders

  • The application dated 3rd August 2017 is struck out.
  • Costs of the application are awarded to the respondent's advocate.