[2024] KEELRC 2143 (KLR)

[2024] KEELRC 2143 (KLR)

The court found that the application for stay of taxation proceedings was merited because the main judgment had been satisfied and only costs remained in dispute. The Petitioner was still in employment and there was no risk of her being deprived of costs if the appeal failed. Conversely, the Petitioner had not...

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Citation
[2024] KEELRC 2143 (KLR)
Parties
Applicant: Ruth Khatievi Kulundu; Respondent: Chief Executive Officer, Independent Electoral and Boundaries Commission; Respondent: Independent Electoral and Boundaries Commission; Respondent: Attorney General; Respondent: Wafula Chebukati; Respondent: Boya Molu; Respondent: Professor Abdi Yakub Guliye; Respondent: Juliana Cherera; Respondent: Francis Wanderi; Respondent: Justus Nyang’aya; Respondent: Irene Masit
Court
Employment and Labour Relations Court
Court Station
Employment and Labour Relations Court at Nairobi
Jurisdiction
Kenya
Case Number
Petition E170 of 2022
Procedural Posture
Stay Application / Ruling on Application for Stay of Taxation Pending Appeal
Outcome
Application for stay of taxation proceedings granted.
Judges
L Ndolo
Legal Topics
Stay of Taxation, Costs Pending Appeal, Employment Relationship, Substantial Loss, Security for Performance
Source Language
en
Civil Procedure Employment and Labour Stay of Taxation Costs Pending Appeal Employment Relationship Substantial Loss Security for Performance

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Parties

Ruth Khatievi Kulundu

Applicant

Chief Executive Officer, Independent Electoral and Boundaries Commission

Respondent

Independent Electoral and Boundaries Commission

Respondent

Attorney General

Respondent

Wafula Chebukati

Respondent

Boya Molu

Respondent

Professor Abdi Yakub Guliye

Respondent

Juliana Cherera

Respondent

Francis Wanderi

Respondent

Justus Nyang’aya

Respondent

Irene Masit

Respondent

Procedural Posture

Stay Application / Ruling on Application for Stay of Taxation Pending Appeal

  1. 1 Whether the 1st and 2nd Respondents have met the threshold for grant of stay of taxation proceedings pending appeal.
  2. 2 Whether the Petitioner will suffer prejudice if stay is granted.
  3. 3 Whether the Respondents will suffer substantial loss if stay is not granted.

Ratio Decidendi

The court found that the application for stay of taxation proceedings was merited because the main judgment had been satisfied and only costs remained in dispute. The Petitioner was still in employment and there was no risk of her being deprived of costs if the appeal failed. Conversely, the Petitioner had not disclosed her financial ability to refund costs if the appeal succeeded. The Respondents, being a government commission, posed no risk of non-payment. The court concluded that the balance of justice favored granting a stay to avoid the risk of redundant or nugatory proceedings, pending the outcome of the appeal.

Court Disposition

Application for stay of taxation proceedings granted.

Orders

  • Stay of taxation proceedings granted pending hearing and determination of the appeal before the Court of Appeal.
  • Costs of the application to be costs in the appeal.