[2025] KEELC 5412 (KLR)

[2025] KEELC 5412 (KLR)

The court found that although the Respondents/Applicants did not receive a direct response from the taxing master to their request for reasons, the ruling of the taxing master itself contained sufficient reasoning and justification for the taxation. The court held that the Applicants' insistence on a separate...

Source-derived case information.

Citation
[2025] KEELC 5412 (KLR)
Parties
Applicant: David Murambi, Aquinas Wanyonyi and Anthony Wanyonyi (Suing on behalf of the Estate of the Late Vincent Wanyonyii Murambi); Respondent: County Government of Bungoma; Respondent: Kibabii University
Court
Environment and Land Court
Court Station
Environment and Land Court at Bungoma
Jurisdiction
Kenya
Case Number
Petition 15 of 2016
Procedural Posture
Taxation Reference Application / Ruling on Application for Leave to File Taxation Reference Out of Time
Outcome
Application allowed; leave granted to file taxation reference out of time.
Judges
EC Cherono
Legal Topics
Taxation of Costs, Leave to File Reference Out of Time, Advocates Remuneration Order, Procedural Fairness
Source Language
en
Civil Procedure Land and Property Taxation of Costs Leave to File Reference Out of Time Advocates Remuneration Order Procedural Fairness

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Parties

David Murambi, Aquinas Wanyonyi and Anthony Wanyonyi (Suing on behalf of the Estate of the Late Vincent Wanyonyii Murambi)

Applicant

County Government of Bungoma

Respondent

Kibabii University

Respondent

Procedural Posture

Taxation Reference Application / Ruling on Application for Leave to File Taxation Reference Out of Time

  1. 1 Whether the Respondents/Applicants should be granted leave to file a taxation reference out of time against the ruling of the taxing master.
  2. 2 Whether the reasons for taxation were sufficiently provided in the ruling to enable the filing of a reference.
  3. 3 Whether procedural requirements under the Advocates Remuneration Order were met or excusable in the circumstances.

Ratio Decidendi

The court found that although the Respondents/Applicants did not receive a direct response from the taxing master to their request for reasons, the ruling of the taxing master itself contained sufficient reasoning and justification for the taxation. The court held that the Applicants' insistence on a separate response was unnecessary and that the delay in filing the reference could have been avoided by referring to the ruling. Nonetheless, the court exercised its discretion to allow the application for leave to file the taxation reference out of time, emphasizing that procedural rigidity should not defeat substantive justice, especially where the ruling was self-explanatory and addressed...

Court Disposition

Application allowed; leave granted to file taxation reference out of time.

Orders

  • The County Government of Bungoma and Kibabii University are granted leave to file a Taxation Reference to this Court against the Ruling of the assessed costs delivered on 2nd October, 2024.
  • The Respondents/Applicants shall pay the requisite fees for the objection to the Taxing Officer and the Application for Reference annexed to the chamber summons within 14 days of this ruling.