[2025] KEELC 1471 (KLR)

[2025] KEELC 1471 (KLR)

The court found that the applicant failed to comply with the mandatory procedure under Order 11(1) of the Advocates (Remuneration) Order by not issuing a written notice of objection to the taxing officer regarding the items of taxation. This omission rendered the chamber summons incompetent, as the filing of such...

Source-derived case information.

Citation
[2025] KEELC 1471 (KLR)
Parties
Applicant: Sammy Maithya Muasa; Respondent: Kisini Nzyuko & Co Advocates
Court
Environment and Land Court
Court Station
Environment and Land Court at Machakos
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application E037 of 2024
Procedural Posture
Miscellaneous Application / Ruling on Chamber Summons to Set Aside Taxation
Outcome
Application struck out as incompetent for failure to comply with mandatory procedural requirements.
Judges
AY Koross
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Procedure for Setting Aside Taxation, Conveyancing Fees
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocates Remuneration Order Procedure for Setting Aside Taxation Conveyancing Fees

Source-derived case record

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Parties

Sammy Maithya Muasa

Applicant

Kisini Nzyuko & Co Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Chamber Summons to Set Aside Taxation

  1. 1 Whether the applicant's chamber summons to set aside the taxing officer's ruling was filed prematurely.
  2. 2 Whether the applicant complied with the mandatory procedure under Order 11 of the Advocates (Remuneration) Order before filing the reference.
  3. 3 What orders should issue, including as to costs.

Ratio Decidendi

The court found that the applicant failed to comply with the mandatory procedure under Order 11(1) of the Advocates (Remuneration) Order by not issuing a written notice of objection to the taxing officer regarding the items of taxation. This omission rendered the chamber summons incompetent, as the filing of such notice is a precondition to seeking judicial review of a taxing officer's decision. The court held that the application was premature and null and void ab initio, and therefore struck out the chamber summons without addressing the merits of the taxation or the substantive reliefs sought.

Court Disposition

Application struck out as incompetent for failure to comply with mandatory procedural requirements.

Orders

  • The chamber summons dated 30/08/2024 is struck out.
  • No orders as to costs.