[2019] KEELC 1501 (KLR)

[2019] KEELC 1501 (KLR)

The court found that the taxing officer did not commit an error of principle in assessing instruction fees, as the reasoning and calculation were adequately explained and not excessive. The applicant and his counsel were aware of the taxation proceedings and failed to provide a reasonable explanation for their...

Source-derived case information.

Citation
[2019] KEELC 1501 (KLR)
Parties
Applicant: Paul Otieno Mungla t/a Paul Mungla & Co. Advocates; Respondent: George Ogalo Oner; Respondent: Geoner Systems Ltd; Objector: Charity Achieng Opon
Court
Environment and Land Court
Court Station
Environment and Land Court at Nairobi
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application 481 of 2013
Procedural Posture
Miscellaneous Application / Ruling on Applications to Set Aside Taxation and Objector Proceedings
Outcome
Applications dismissed. Each party to bear own costs.
Judges
LC Komingoi
Legal Topics
Taxation of Costs, Review of Taxing Officer Decision, Execution and Attachment, Matrimonial Property, Objection Proceedings
Source Language
en
Civil Procedure Land and Property Taxation of Costs Review of Taxing Officer Decision Execution and Attachment Matrimonial Property Objection Proceedings

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Parties

Paul Otieno Mungla t/a Paul Mungla & Co. Advocates

Applicant

George Ogalo Oner

Respondent

Geoner Systems Ltd

Respondent

Charity Achieng Opon

Objector

Procedural Posture

Miscellaneous Application / Ruling on Applications to Set Aside Taxation and Objector Proceedings

  1. 1 Whether the decision of the taxing officer dated 20th February 2018 and the certificate of taxation should be set aside or reviewed due to alleged error in assessing instruction fees for 592 plots instead of 69 plots.
  2. 2 Whether the procedure of attachment of property was unprocedural and unlawful as alleged by the objector.
  3. 3 Whether the objector established ownership or legal interest in the attached property to warrant release of the goods.

Ratio Decidendi

The court found that the taxing officer did not commit an error of principle in assessing instruction fees, as the reasoning and calculation were adequately explained and not excessive. The applicant and his counsel were aware of the taxation proceedings and failed to provide a reasonable explanation for their absence. The notice of objection to the taxation was filed out of time and not prosecuted. Regarding the objector's application, the court found that the attachment was lawful as the warrants were validly issued following correction of the decree. The objector failed to prove ownership of the attached items, and as matrimonial property, the 1st judgment debtor's share was liable to...

Court Disposition

Applications dismissed. Each party to bear own costs.

Orders

  • Notice of motion dated 11th April 2019 is dismissed.
  • Notice of motion dated 16th April 2019 is dismissed.