[2024] KEHC 14890 (KLR)

[2024] KEHC 14890 (KLR)

The application for review of the Deputy Registrar's taxation ruling was improperly placed before the Judge. Under Order 45 rule 2 of the Civil Procedure Rules, review must be sought from the judicial officer who made the order or their successor. The Judge only has jurisdiction to hear a reference (an internal...

Source-derived case information.

Citation
[2024] KEHC 14890 (KLR)
Parties
Applicant: Vincent Ogutu t/a Visiongate Eye Care Consultant; Respondent: JP Makokha & Company, Advocates
Court
High Court
Court Station
High Court at Busia
Jurisdiction
Kenya
Case Number
Miscellaneous Application E067 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Application for Review of Taxation Order
Outcome
application dismissed as improperly before the Judge; to be placed before the Deputy Registrar
Judges
WM Musyoka
Legal Topics
Review of Taxation, Advocate Client Costs, Jurisdiction of High Court, Procedure for Review, Reference From Taxing Officer
Source Language
en
Civil Procedure Review of Taxation Advocate Client Costs Jurisdiction of High Court Procedure for Review Reference From Taxing Officer

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Parties

Vincent Ogutu t/a Visiongate Eye Care Consultant

Applicant

JP Makokha & Company, Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Review of Taxation Order

  1. 1 Whether the High Court Judge has jurisdiction to review an order made by the Deputy Registrar in taxation proceedings.
  2. 2 Whether the application for review of the taxation ruling was properly placed before the Judge instead of the Deputy Registrar.
  3. 3 Whether sums allegedly paid or recovered should have been factored in the taxation.

Ratio Decidendi

The application for review of the Deputy Registrar's taxation ruling was improperly placed before the Judge. Under Order 45 rule 2 of the Civil Procedure Rules, review must be sought from the judicial officer who made the order or their successor. The Judge only has jurisdiction to hear a reference (an internal appeal) from the Deputy Registrar's decision, not a review application. The applicant's grievances regarding sums allegedly paid or recovered are matters for the Deputy Registrar on review or for separate proceedings, not for the Judge at this stage. Accordingly, the application was misdirected and should be placed before the Deputy Registrar for consideration.

Court Disposition

application dismissed as improperly before the Judge; to be placed before the Deputy Registrar

Orders

  • The application dated 1st August 2024 is improperly before the Judge and should be placed before the Deputy Registrar for consideration.