[2022] KEELC 15268 (KLR)

[2022] KEELC 15268 (KLR)

The court found that the applicant had not invoked the proper legal procedure for challenging the decision of the taxing officer. The correct procedure is by way of reference under paragraph 11 of the Advocates (Remuneration) Order, not by review under Order 45 of the Civil Procedure Rules. The application before...

Source-derived case information.

Citation
[2022] KEELC 15268 (KLR)
Parties
Plaintiff: John Sila Nganda; Plaintiff: John Kyalo Mutua; Defendant: Alfred Muema Makau; Defendant: National Land Commission; Defendant: Director of Land Adjudication and Settlement; Defendant: Permanent Secretary Ministry of Lands, Housing and Urban Settlement
Court
Environment and Land Court
Court Station
Environment and Land Court at Makueni
Jurisdiction
Kenya
Case Number
Environment & Land Case 75 of 2017
Procedural Posture
Review Application / Ruling on Application to Review Taxation Order
Outcome
application dismissed with costs to the plaintiff/respondent
Judges
TW Murigi
Legal Topics
Review of Taxation, Bill of Costs, Right to Be Heard, Procedure for Challenging Taxation, Advocates Remuneration Order
Source Language
en
Civil Procedure Land and Property Review of Taxation Bill of Costs Right to Be Heard Procedure for Challenging Taxation Advocates Remuneration Order

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Parties

John Sila Nganda

Plaintiff

John Kyalo Mutua

Plaintiff

Alfred Muema Makau

Defendant

National Land Commission

Defendant

Director of Land Adjudication and Settlement

Defendant

Permanent Secretary Ministry of Lands, Housing and Urban Settlement

Defendant

Procedural Posture

Review Application / Ruling on Application to Review Taxation Order

  1. 1 Whether the application for review of the taxation order was properly before the court.
  2. 2 Whether the taxing master committed any errors of principle in taxing the bill of costs without considering the applicant's submissions.
  3. 3 Whether the applicant invoked the correct legal procedure for challenging the decision of the taxing officer.

Ratio Decidendi

The court found that the applicant had not invoked the proper legal procedure for challenging the decision of the taxing officer. The correct procedure is by way of reference under paragraph 11 of the Advocates (Remuneration) Order, not by review under Order 45 of the Civil Procedure Rules. The application before the court was therefore fatally defective. The court emphasized that established procedures for challenging taxation decisions must be followed, and the applicant's reliance on constitutional and general procedural provisions could not override the specific requirements of the Advocates (Remuneration) Order. As a result, the application was dismissed with costs to the respondent.

Court Disposition

application dismissed with costs to the plaintiff/respondent

Orders

  • The application dated March 28, 2022 is dismissed with costs to the plaintiff/respondent.