[2004] KEHC 2641 (KLR)

[2004] KEHC 2641 (KLR)

The court found that although the taxing officer's letter did not provide detailed reasons, it satisfied the formal requirement under paragraph 11(2) of the Advocates Remuneration Order, and thus the reference was competent. However, the taxing officer erred in principle by awarding a global sum of Ksh 85,000...

Source-derived case information.

Citation
[2004] KEHC 2641 (KLR)
Parties
Applicant: Wanga & Company Advocates; Respondent: Busia Sugar Company Limited
Court
High Court
Court Station
High Court at Busia
Jurisdiction
Kenya
Case Number
Civil Miscellaneous Application 118 of 2003
Procedural Posture
Miscellaneous Application / Ruling on Reference Against Taxing Officer's Decision
Outcome
summons allowed; taxing officer's decision set aside; matter remitted for fresh taxation
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Reference Against Taxation, Criminal Case Costs
Source Language
en
Civil Procedure Taxation of Costs Advocates Remuneration Order Reference Against Taxation Criminal Case Costs

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Parties

Wanga & Company Advocates

Applicant

Busia Sugar Company Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Reference Against Taxing Officer's Decision

  1. 1 Whether the taxing officer gave sufficient reasons for her decision as required under the Advocates Remuneration Order.
  2. 2 Whether the taxing officer erred in principle by awarding a global sum without taxing each item.
  3. 3 Whether the taxing officer properly appreciated the law governing taxation of costs in criminal cases.

Ratio Decidendi

The court found that although the taxing officer's letter did not provide detailed reasons, it satisfied the formal requirement under paragraph 11(2) of the Advocates Remuneration Order, and thus the reference was competent. However, the taxing officer erred in principle by awarding a global sum of Ksh 85,000 without taxing each item as required by law. Furthermore, the taxing officer failed to appreciate that costs in criminal cases are to be taxed under schedule V as provided by paragraph 49A of the Advocates Remuneration Order. These errors warranted the setting aside of the taxing officer's decision and a referral for proper taxation before another taxing officer.

Court Disposition

summons allowed; taxing officer's decision set aside; matter remitted for fresh taxation

Orders

  • The decision of the taxing officer dated 24th July 2003 is set aside.
  • The matter is referred back to be taxed before another taxing officer according to law.