[2020] KEELC 3172 (KLR)

[2020] KEELC 3172 (KLR)

The court found that the plaintiff failed to comply with the mandatory procedural requirements under paragraph 11 of the Advocates (Remuneration) Order by not giving notice of objection to the taxing officer, not filing the reference within the stipulated time, and not seeking leave to file the reference out of...

Source-derived case information.

Citation
[2020] KEELC 3172 (KLR)
Parties
Plaintiff: Peter Kipkoech Beisoi; Defendant: Jonah Kipngeno Sitieney Alias Jonah Sitieney
Court
Environment and Land Court
Court Station
Environment and Land Court at Kericho
Jurisdiction
Kenya
Case Number
Environment & Land Case 4 of 2016
Procedural Posture
Miscellaneous Application / Ruling on Preliminary Objection to Reference Against Taxation
Outcome
application dismissed
Judges
DO Ogal, A Kaniaru
Legal Topics
Taxation of Costs, Enlargement of Time, Procedural Compliance, Reference Against Taxation
Source Language
en
Civil Procedure Land and Property Taxation of Costs Enlargement of Time Procedural Compliance Reference Against Taxation

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Parties

Peter Kipkoech Beisoi

Plaintiff

Jonah Kipngeno Sitieney Alias Jonah Sitieney

Defendant

Procedural Posture

Miscellaneous Application / Ruling on Preliminary Objection to Reference Against Taxation

  1. 1 Whether the plaintiff's reference against the taxing officer's decision was incompetent due to non-compliance with procedural requirements.
  2. 2 Whether the court should exercise discretion to enlarge time for filing the reference despite procedural lapses.

Ratio Decidendi

The court found that the plaintiff failed to comply with the mandatory procedural requirements under paragraph 11 of the Advocates (Remuneration) Order by not giving notice of objection to the taxing officer, not filing the reference within the stipulated time, and not seeking leave to file the reference out of time. While the court acknowledged that the reasons for taxation were contained in the ruling and that Article 159(2)(d) of the Constitution allows for justice without undue regard to procedural technicalities, it emphasized that procedural rules are integral to the fair administration of justice. The court held that the proper procedure for seeking enlargement of time was not...

Court Disposition

application dismissed

Orders

  • The Preliminary Objection is upheld.
  • The Plaintiff's application is dismissed with costs to the defendant.