[2008] KEHC 3685 (KLR)

[2008] KEHC 3685 (KLR)

The court found that the client had duly filed a notice of objection to the taxation within the prescribed time under Paragraph 11(1) of the Advocates Remuneration Order, but the taxing officer failed to provide reasons for the taxation as required by Paragraph 11(2). This omission handicapped the client from filing...

Source-derived case information.

Citation
[2008] KEHC 3685 (KLR)
Parties
Applicant: Mbugua & Mbugua Advocates; Respondent: Kenindia Assurance Co. Limited
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
? 1332 of 2006
Procedural Posture
Miscellaneous Application / Ruling on Application for Stay of Execution Pending Reference on Taxation
Outcome
application for stay of execution granted
Judges
GG Okwengu
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Stay of Execution, Remuneration Order Compliance
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Bill of Costs Stay of Execution Remuneration Order Compliance

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Parties

Mbugua & Mbugua Advocates

Applicant

Kenindia Assurance Co. Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Stay of Execution Pending Reference on Taxation

  1. 1 Whether the Deputy Registrar erred in issuing a certificate of taxation before the taxing officer provided reasons for the taxation as required under Paragraph 11(2) of the Advocates Remuneration Order.
  2. 2 Whether the client is entitled to an order of stay of execution of the taxed costs pending receipt of reasons and filing of a reference.
  3. 3 Whether the absence of reasons from the taxing officer handicaps the client from filing a proper reference.

Ratio Decidendi

The court found that the client had duly filed a notice of objection to the taxation within the prescribed time under Paragraph 11(1) of the Advocates Remuneration Order, but the taxing officer failed to provide reasons for the taxation as required by Paragraph 11(2). This omission handicapped the client from filing a reference to challenge the taxation. The Deputy Registrar's issuance of a certificate of taxation before compliance with Paragraph 11(2) was improper. The time for filing a reference could only begin upon receipt of the taxing officer's reasons. In these circumstances, the court exercised its inherent powers to stay the taxation proceedings and execution of the order arising...

Court Disposition

application for stay of execution granted

Orders

  • Stay of taxation proceedings and execution of the order arising from the taxation is granted pending compliance with Paragraph 11(2) of the Advocates Remuneration Order by the taxing officer.
  • Costs of the application shall be in the cause.