[2021] KEELC 1679 (KLR)

[2021] KEELC 1679 (KLR)

The court found that the applicant's application to set aside the taxation order was brought under the wrong provisions of the law, specifically under repealed and inapplicable provisions of the Civil Procedure Rules and Act, instead of the mandatory procedure set out in Rule 11 of the Advocates (Remuneration)...

Source-derived case information.

Citation
[2021] KEELC 1679 (KLR)
Parties
Defendant: Joseph Cheruiyot; Defendant: Leonard Mutai; Defendant: Geoffrey Mutai; Defendant: Collins Mutai; Plaintiff: Richard Kimutai A. Mibei
Court
Environment and Land Court
Court Station
Environment and Land Court at Kericho
Jurisdiction
Kenya
Case Number
Environment & Land Case 12 of 2018
Procedural Posture
Chamber Summons / Ruling on Preliminary Objection and Application to Set Aside Taxation Order
Outcome
application struck out with costs to the plaintiff/respondent
Legal Topics
Taxation of Costs, Procedure for Challenging Taxation, Preliminary Objection, Jurisdiction, Execution of Judgments
Source Language
en
Civil Procedure Land and Property Taxation of Costs Procedure for Challenging Taxation Preliminary Objection Jurisdiction Execution of Judgments

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Parties

Joseph Cheruiyot

Defendant

Leonard Mutai

Defendant

Geoffrey Mutai

Defendant

Collins Mutai

Defendant

Richard Kimutai A. Mibei

Plaintiff

Procedural Posture

Chamber Summons / Ruling on Preliminary Objection and Application to Set Aside Taxation Order

  1. 1 Whether the application to set aside the taxation order was properly before the court under the correct legal provisions.
  2. 2 Whether the preliminary objection raised by the plaintiff/respondent on the basis of wrong procedure and law is merited.
  3. 3 Whether the applicant is entitled to stay of execution and setting aside of the court's orders.

Ratio Decidendi

The court found that the applicant's application to set aside the taxation order was brought under the wrong provisions of the law, specifically under repealed and inapplicable provisions of the Civil Procedure Rules and Act, instead of the mandatory procedure set out in Rule 11 of the Advocates (Remuneration) Order. The court held that the statutory procedure for challenging a taxing officer's decision is clear and must be strictly followed. The failure by the applicant to file a notice of objection and proceed by way of reference within the prescribed time rendered the application fatally defective. The preliminary objection raised by the respondent was therefore merited, as the court...

Court Disposition

application struck out with costs to the plaintiff/respondent

Orders

  • The preliminary objection dated 19th February 2020 is allowed.
  • The application dated 10th February 2020 is struck out with costs to the plaintiff/respondent.