[2006] KEHC 2445 (KLR)

[2006] KEHC 2445 (KLR)

The court held that the applicant failed to properly invoke the correct statutory provisions for challenging the certificate of taxation. The appropriate procedure for contesting a taxing officer's decision is by reference to a judge under paragraph 11 of the Advocates Remuneration Order, not under Section 51(2) of...

Source-derived case information.

Citation
[2006] KEHC 2445 (KLR)
Parties
Applicant: Kamunyori & Company Advocates; Respondent: Cannon Assurance (K) Limited
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Civil Miscellaneous Application 974 of 2005
Procedural Posture
Miscellaneous Application / Ruling
Outcome
application struck out as incompetent
Legal Topics
Advocate Client Costs, Taxation of Costs, Remuneration Order Procedure
Source Language
en
Civil Procedure Commercial and Corporate Advocate Client Costs Taxation of Costs Remuneration Order Procedure

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Parties

Kamunyori & Company Advocates

Applicant

Cannon Assurance (K) Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling

  1. 1 Whether the court has jurisdiction under Section 51(2) of the Advocates Act, Rule 3 of the Advocates (Remuneration) Order, and Sections 3 and 3A of the Civil Procedure Act to set aside a certificate of taxation.
  2. 2 Whether the applicant properly invoked the correct statutory provisions to challenge the certificate of taxation.

Ratio Decidendi

The court held that the applicant failed to properly invoke the correct statutory provisions for challenging the certificate of taxation. The appropriate procedure for contesting a taxing officer's decision is by reference to a judge under paragraph 11 of the Advocates Remuneration Order, not under Section 51(2) of the Advocates Act or the general provisions of the Civil Procedure Act. Since the applicant did not follow the prescribed procedure, the application was incompetent and could not be entertained. The court therefore struck out the application without considering the substantive dispute regarding the alleged fee agreement.

Court Disposition

application struck out as incompetent

Orders

  • The application dated 23rd December 2005 is struck out.
  • Costs awarded to the advocates (respondent).