[2018] KEHC 7048 (KLR)

[2018] KEHC 7048 (KLR)

The court found that the Deputy Registrar was under a legal and constitutional duty to provide written reasons for the certificate of taxation. The failure to supply such reasons, despite repeated requests by the applicant, constituted a breach of procedural fairness and deprived the applicant of the right to appeal...

Source-derived case information.

Citation
[2018] KEHC 7048 (KLR)
Parties
Plaintiff: K. Mberia & Partners Advocates; Defendant: The Property Reality Limited
Court
High Court
Court Station
High Court at Kajiado
Jurisdiction
Kenya
Case Number
Reference 1 of 2018
Procedural Posture
Miscellaneous Application / Ruling on Reference Application Challenging Certificate of Taxation
Outcome
application allowed; certificate of costs and related proceedings quashed; matter remitted for fresh hearing
Judges
DB Nyakundi
Legal Topics
Taxation of Costs, Duty to Give Reasons, Judicial Review of Taxation, Procedural Fairness
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Duty to Give Reasons Judicial Review of Taxation Procedural Fairness

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Parties

K. Mberia & Partners Advocates

Plaintiff

The Property Reality Limited

Defendant

Procedural Posture

Miscellaneous Application / Ruling on Reference Application Challenging Certificate of Taxation

  1. 1 Whether the Deputy Registrar was under a legal duty to provide written reasons for the certificate of taxation.
  2. 2 Whether the failure to provide reasons for the taxed costs invalidated the certificate of taxation and the related proceedings.
  3. 3 Whether the applicant was denied the right to appeal or review due to lack of reasons for the decision.

Ratio Decidendi

The court found that the Deputy Registrar was under a legal and constitutional duty to provide written reasons for the certificate of taxation. The failure to supply such reasons, despite repeated requests by the applicant, constituted a breach of procedural fairness and deprived the applicant of the right to appeal or seek review. The court held that the absence of reasons undermined the integrity and credibility of the judicial process, and that the certificate of taxation and related proceedings could not stand. The court quashed the certificate of costs and remitted the matter back to the lower court for fresh hearing before a different Deputy Registrar, holding that the irregularity...

Court Disposition

application allowed; certificate of costs and related proceedings quashed; matter remitted for fresh hearing

Orders

  • The certificate of taxation dated 23rd March 2018 is quashed.
  • The judicial proceedings relating to the impugned certificate of costs are set aside.