[2020] KEELC 636 (KLR)

[2020] KEELC 636 (KLR)

The court found that the Interested Parties were duly served with the taxation notice through their advocates on record, as evidenced by the affidavit of service. The advocates on record, J.A Makau & Company Advocates, remained on record at the material time, and there was no evidence that the incoming advocates,...

Source-derived case information.

Citation
[2020] KEELC 636 (KLR)
Parties
Applicant: Republic; Respondent: District Commissioner – Makueni; Interested Party: Joseph Mutuse Nzuve; Interested Party: Harrison Nzuve Kyule; Interested Party: Agnes Nduku Maweu; Ex Parte Applicant: Cyrus Muli Kola (as legal representative of Kola Matolo alias Kula Matolo)
Court
Environment and Land Court
Court Station
Environment and Land Court at Makueni
Jurisdiction
Kenya
Case Number
Judicial Review 3 of 2017
Procedural Posture
Judicial Review / Ruling on Application to Set Aside Taxation and for Leave to Change Advocates
Outcome
application dismissed with costs to the ex-parte applicant
Legal Topics
Taxation of Costs, Service of Process, Change of Advocates, Right to Fair Hearing
Source Language
en
Civil Procedure Land and Property Taxation of Costs Service of Process Change of Advocates Right to Fair Hearing

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Parties

Republic

Applicant

District Commissioner – Makueni

Respondent

Joseph Mutuse Nzuve

Interested Party

Harrison Nzuve Kyule

Interested Party

Agnes Nduku Maweu

Interested Party

Cyrus Muli Kola (as legal representative of Kola Matolo alias Kula Matolo)

Ex Parte Applicant

Procedural Posture

Judicial Review / Ruling on Application to Set Aside Taxation and for Leave to Change Advocates

  1. 1 Whether the firm of Manthi Masika & Company Advocates is properly on record for the Interested Parties under Order 9 Rule 9 of the Civil Procedure Rules.
  2. 2 Whether the Interested Parties were duly served with the taxation notice, hearing notice, and the Taxing Master's ruling or decree.
  3. 3 Whether the Taxing Master's ruling dated 17th April, 2019 should be set aside for want of procedural fairness.

Ratio Decidendi

The court found that the Interested Parties were duly served with the taxation notice through their advocates on record, as evidenced by the affidavit of service. The advocates on record, J.A Makau & Company Advocates, remained on record at the material time, and there was no evidence that the incoming advocates, Manthi Masika & Company Advocates, had properly served the outgoing firm as required by Order 9 Rule 9 of the Civil Procedure Rules. The Interested Parties chose not to attend the taxation proceedings despite being served, and cannot claim to have been condemned unheard. The proper procedure for objecting to taxation was not followed, as the Interested Parties did not specify the...

Court Disposition

application dismissed with costs to the ex-parte applicant

Orders

  • The Interested Parties' application dated 1st October, 2019 is dismissed.
  • Costs awarded to the Ex-parte Applicant.