[2022] KEHC 18086 (KLR)

[2022] KEHC 18086 (KLR)

The court found that the applicant failed to provide any material or sufficient reason for non-attendance at the taxation proceedings or for the delay in filing the reference. The applicant's grievances were general and lacked specificity regarding the alleged errors by the taxing master. The court held that the...

Source-derived case information.

Citation
[2022] KEHC 18086 (KLR)
Parties
Applicant: Republic; Respondent: Commissioner for Co-operative Development; Respondent: Director of Co-operatives; Respondent: Sub County Co-operative Officer Embakasi; Respondent: Nairobi City County; Applicant: Kinyua Maina Nguku; Interested Party: Umoja Wendani Sacco Society Ltd
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Application 71 of 2019
Procedural Posture
Judicial Review / Ruling on Application to Set Aside Taxation and Enlarge Time for Reference
Outcome
application dismissed
Judges
J Ngaah
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Reference Out of Time, Judicial Discretion, Service of Notice
Source Language
en
Civil Procedure Taxation of Costs Advocates Remuneration Order Reference Out of Time Judicial Discretion Service of Notice

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Parties

Republic

Applicant

Commissioner for Co-operative Development

Respondent

Director of Co-operatives

Respondent

Sub County Co-operative Officer Embakasi

Respondent

Nairobi City County

Respondent

Kinyua Maina Nguku

Applicant

Umoja Wendani Sacco Society Ltd

Interested Party

Procedural Posture

Judicial Review / Ruling on Application to Set Aside Taxation and Enlarge Time for Reference

  1. 1 Whether the court should vacate, set aside or vary the ruling of the taxing master delivered on August 28, 2019.
  2. 2 Whether the court should enlarge time for filing a reference against the taxing officer's decision.
  3. 3 Whether the applicant provided sufficient reasons for non-attendance at taxation and delay in filing the reference.

Ratio Decidendi

The court found that the applicant failed to provide any material or sufficient reason for non-attendance at the taxation proceedings or for the delay in filing the reference. The applicant's grievances were general and lacked specificity regarding the alleged errors by the taxing master. The court held that the timelines for objecting to taxation and filing a reference are prescribed by the Advocates Remuneration Order, and no basis was established for the exercise of judicial discretion to enlarge time. The taxing master had given reasons for the decision, and the applicant did not demonstrate that the taxed amount was inconsistent with the scale or that the taxing master misapplied the...

Court Disposition

application dismissed

Orders

  • The applicant's application is dismissed.
  • Parties will bear their respective costs.