[2015] KEHC 692 (KLR)

[2015] KEHC 692 (KLR)

The court found that the Advocates Remuneration Order provides a clear and exclusive procedure for challenging the decision of a taxing officer, including strict timelines and requirements for notice and application. The applicant failed to comply with these procedural requirements, including the fourteen-day limit...

Source-derived case information.

Citation
[2015] KEHC 692 (KLR)
Parties
Applicant: Onesmus Langat & Co. Advocates; Respondent: County Government of Kericho
Court
High Court
Court Station
High Court at Kericho
Jurisdiction
Kenya
Case Number
Miscellaneous Application 3 of 2015
Procedural Posture
Miscellaneous Application / Ruling on Notice of Motion to Stay Execution and Strike Out Certificate of Taxation
Outcome
application struck out with costs to the applicant/respondent
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Procedure for Objecting Taxation, Certificate of Taxation, Time Limits for Challenge
Source Language
en
Civil Procedure Taxation of Costs Advocates Remuneration Order Procedure for Objecting Taxation Certificate of Taxation Time Limits for Challenge

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Parties

Onesmus Langat & Co. Advocates

Applicant

County Government of Kericho

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Notice of Motion to Stay Execution and Strike Out Certificate of Taxation

  1. 1 Whether the application to stay execution and strike out the certificate of taxation is competent in law.
  2. 2 Whether the applicant followed the correct procedure and timelines for challenging the decision of the taxing officer.
  3. 3 Whether the Civil Procedure Act & Rules apply to challenges against taxation decisions under the Advocates Remuneration Order.

Ratio Decidendi

The court found that the Advocates Remuneration Order provides a clear and exclusive procedure for challenging the decision of a taxing officer, including strict timelines and requirements for notice and application. The applicant failed to comply with these procedural requirements, including the fourteen-day limit for objecting to the taxation and did not provide sufficient justification for the delay. The court held that the application was incompetent as it did not properly invoke the court's jurisdiction under the Advocates Remuneration Order, and that attempts to rely on the Civil Procedure Act and Rules were misplaced. Consequently, the application was struck out with costs to the...

Court Disposition

application struck out with costs to the applicant/respondent

Orders

  • The application is struck out as incompetent.
  • Costs awarded to the applicant/respondent.