[2022] KEELC 1128 (KLR)

[2022] KEELC 1128 (KLR)

The court found that the reference was filed nineteen days after the taxing officer's ruling, exceeding the 14-day period prescribed under paragraph 11(1) of the Advocates Remuneration Order. The applicant did not seek leave to file out of time, nor did he provide any justification for the delay. The court held that...

Source-derived case information.

Citation
[2022] KEELC 1128 (KLR)
Parties
Applicant: Mirugi Kariuki & Co Advocates; Respondent: Andrew Isoe Ochoki
Court
Environment and Land Court
Court Station
Environment and Land Court at Nakuru
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application 9 of 2021
Procedural Posture
Miscellaneous Application / Ruling on Reference Against Taxation
Outcome
reference struck out as incompetent
Judges
CM Kariuki
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Reference Out of Time, Objection to Taxation, Enlargement of Time, Land Dispute Fees
Source Language
en
Civil Procedure Land and Property Taxation of Costs Advocates Remuneration Order Reference Out of Time Objection to Taxation Enlargement of Time Land Dispute Fees

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Parties

Mirugi Kariuki & Co Advocates

Applicant

Andrew Isoe Ochoki

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Reference Against Taxation

  1. 1 Whether the reference against the taxing officer's ruling was filed within the prescribed time under the Advocates Remuneration Order.
  2. 2 Whether the applicant was entitled to have the taxation set aside or varied on grounds of alleged overcharge and non-credit of payments made.
  3. 3 Whether the court should exercise discretion to enlarge time for filing the reference out of time.

Ratio Decidendi

The court found that the reference was filed nineteen days after the taxing officer's ruling, exceeding the 14-day period prescribed under paragraph 11(1) of the Advocates Remuneration Order. The applicant did not seek leave to file out of time, nor did he provide any justification for the delay. The court held that since the reasons for taxation were contained in the ruling, there was no need to seek further reasons, and the timelines were mandatory. Consequently, the reference was incompetent and an abuse of court process, warranting its striking out. The court declined to address the substantive merits of the taxation or the alleged payment of Ksh. 150,000/=, as the reference was...

Court Disposition

reference struck out as incompetent

Orders

  • The reference is struck out for being incompetent and an abuse of the court process.
  • No orders as to costs.