[2009] KEHC 3710 (KLR)

[2009] KEHC 3710 (KLR)

The court found that the reference was fatally defective because it improperly sought to challenge two separate taxation decisions from different files in a single application without proper consolidation or leave of court. Additionally, the applicant attempted to challenge a decision in a file that had already been...

Source-derived case information.

Citation
[2009] KEHC 3710 (KLR)
Parties
Applicant: Peter O. Ngoge t/a O.P Ngoge & Associates; Respondent: Jitihada Shopping Complex
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
? 950 of 2006
Procedural Posture
Miscellaneous Application / Ruling on Reference Against Taxation Decisions
Outcome
application struck out as fatally defective
Judges
CJ Kendagor
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Abuse of Court Process
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Bill of Costs Abuse of Court Process

Source-derived case record

Summary, issues, holding and outcome

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Parties

Peter O. Ngoge t/a O.P Ngoge & Associates

Applicant

Jitihada Shopping Complex

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Reference Against Taxation Decisions

  1. 1 Whether a single reference can competently challenge two taxation decisions from different files and Taxing Masters.
  2. 2 Whether the reference is fatally defective for failure to annex reasons for one of the challenged decisions.
  3. 3 Whether a party can challenge a decision in a file that has already been withdrawn.

Ratio Decidendi

The court found that the reference was fatally defective because it improperly sought to challenge two separate taxation decisions from different files in a single application without proper consolidation or leave of court. Additionally, the applicant attempted to challenge a decision in a file that had already been withdrawn, which is not permissible under the law. The failure to annex reasons for one of the challenged decisions further rendered the reference incompetent. The court held that such procedural defects amounted to an abuse of the court process and left no basis for the court to entertain the reference. Consequently, the entire reference was struck out with costs to the...

Court Disposition

application struck out as fatally defective

Orders

  • The entire reference is struck out for being fatally defective.
  • Costs awarded to the respondent/client.