[2019] KEHC 2675 (KLR)
The court found that the Taxing Officer erred in principle by taxing off Kshs. 70,000 from item 1 of the bill of costs, resulting in an incorrect assessment of instructions fees. The value of the subject matter was Kshs. 200,000, and according to Schedule 7 of the Advocates Remuneration Order, the appropriate...
Source-derived case information.
- Citation
- [2019] KEHC 2675 (KLR)
- Parties
- Applicant: Platinum Credit Limited; Respondent: Dennis Achevi
- Court
- High Court
- Court Station
- High Court at Kisumu
- Jurisdiction
- Kenya
- Case Number
- Miscellaneous Application 158 of 2019
- Procedural Posture
- Miscellaneous Application / Reference From Taxation Decision
- Outcome
- application allowed
- Judges
- TW Cherere
- Legal Topics
- Taxation of Costs, Party and Party Bill, Advocates Remuneration Order
- Source Language
- en
Source-derived case record
Summary, issues, holding and outcome
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Parties
Platinum Credit Limited
Applicant
Dennis Achevi
Respondent
Procedural Posture
Miscellaneous Application / Reference From Taxation Decision
Legal Issues
- 1 Whether the Taxing Officer erred in principle in taxing off Kshs. 70,000 from item 1 of the bill of costs.
- 2 Whether the instructions fees should be enhanced to Kshs. 30,000 as per Schedule 7 of the Advocates Remuneration Order.
- 3 Whether the court should interfere with the Taxing Officer's discretion in taxation matters.
Ratio Decidendi
The court found that the Taxing Officer erred in principle by taxing off Kshs. 70,000 from item 1 of the bill of costs, resulting in an incorrect assessment of instructions fees. The value of the subject matter was Kshs. 200,000, and according to Schedule 7 of the Advocates Remuneration Order, the appropriate instructions fees should be Kshs. 30,000. The court exercised its discretion to interfere with the Taxing Officer's decision, set aside the taxed amount, and enhanced the instructions fees to Kshs. 30,000. Costs were awarded to the applicant.
Court Disposition
application allowed
Orders
- Instructions fees is enhanced to Kshs. 30,000/-
- Costs shall be to the Applicant
Full Case Text
Judgment text and source record
28 paragraphs
REPUBLIC OF KENYA
IN THE HIGH COURT OF KENYA AT KISUMU
(CORAM: CHERERE-J)
MISC. REFERENCE APPLICATION NO. 158 OF 2019
BETWEEN
PLATINUM CREDIT LIMITED......................APPLICANT
AND
DENNIS ACHEVI...........................................RESPONDENT
R U L I N G
1. This is a reference from a decision made on 17th May, 2019 by the Taxing Officer on the Applicant’s Party and Party bill of costs dated 08th May, 2019.
2. By a Chamber Summons dated 05th August, 2019 brought under Paragraph 11 (2) of the Advocates Remuneration Order. 2014, the Applicant’s seeks the following orders: -
1) That the decision of the Taxing Master made on 17th May, 2019 taxing the bill of costs dated 08th May, 2019 in the sum of Kshs. 47,735/- be set aside, reversed, reviewed and or otherwise varied
2) The court finds that the Taxing Master erred in taxing off Kshs. 70,000/- from item 1
3) Costs be awarded to the Applicant
3. The motion is premised on the grounds on the body of the application and the supporting affidavit sworn by Richard Simbala on 05th August, 2019. Attachments to the affidavit include the pleadings in WINAM SRMCC NO. 59 OF 2017, the Applicant’s bill of costs and the Taxing Master’s decision on Taxation.
4. When the application came up for hearing on 03rd October, 2019, the Respondent though served neither filed a response nor attended court.
5. From the pleadings, it is apparent that the value of the subject matter was the unpaid sum of Kshs. 200,000/- and that is the basis for instructions fees which according to Schedule 7 is Kshs. 30,000/-.
6. I am well aware of the discretion given to the Taxing Officer in taxation matters under Section 27 of the Civil Procedure Act, 2010, and that this court should only interfere with that discretion if there is an error in principle, or if the sum arrived at was either so high or so low as to imply that the taxing officer applied the wrong principles.
7. I am satisfied that such is the case here. Accordingly, the applicant’s Chamber Summons application dated 05th August, 2019 is allowed in the following terms:
1) Instructions fees is enhanced to Kshs. 30,000/-
2) Costs shall be to the Applicant
DATED AND DELIVERED IN KISUMU ON THIS17thDAY OFOctober2019
T.W. CHERERE
JUDGE
Read in open court in the presence of-
Court Assistant - Amondi/Okodoi -
For Applicant - N/A
For Respondent - N/A