[2018] KEHC 2330 (KLR)

[2018] KEHC 2330 (KLR)

The court found that the applicant, dissatisfied with the Taxing Officer's decision, failed to follow the mandatory procedure prescribed under Rule 11 of the Advocates (Remuneration) Order, which requires a reference to be filed by chamber summons. Instead, the applicant filed a Notice of Motion under Order 42 Rule...

Source-derived case information.

Citation
[2018] KEHC 2330 (KLR)
Parties
Respondent: Robert Mutuku Musyoki; Applicant: China Road & Bridge Corporation
Court
High Court
Court Station
High Court at Machakos
Jurisdiction
Kenya
Case Number
Civil Application 312 ‘B’ of 2017
Procedural Posture
Miscellaneous Application / Ruling on Application for Stay of Execution and Setting Aside Taxation
Outcome
application dismissed with costs to the respondent
Judges
BC Koech
Legal Topics
Stay of Execution, Taxation of Costs, Procedure for Challenging Taxation, Reference Under Advocates Remuneration Order
Source Language
en
Civil Procedure Stay of Execution Taxation of Costs Procedure for Challenging Taxation Reference Under Advocates Remuneration Order

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Parties

Robert Mutuku Musyoki

Respondent

China Road & Bridge Corporation

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Application for Stay of Execution and Setting Aside Taxation

  1. 1 Whether the application for stay of execution and setting aside of the taxation ruling is properly before the court.
  2. 2 Whether the applicant followed the correct procedure in challenging the decision of the Taxing Officer.
  3. 3 Whether the court has jurisdiction to entertain the application filed under Order 42 Rule 6 instead of a reference under Rule 11 of the Advocates (Remuneration) Order.

Ratio Decidendi

The court found that the applicant, dissatisfied with the Taxing Officer's decision, failed to follow the mandatory procedure prescribed under Rule 11 of the Advocates (Remuneration) Order, which requires a reference to be filed by chamber summons. Instead, the applicant filed a Notice of Motion under Order 42 Rule 6 of the Civil Procedure Rules and Section 3A of the Civil Procedure Act, which is not the correct procedure for challenging a taxation decision. The court, guided by binding precedent, held that where a specific procedure is provided by statute, it must be strictly adhered to. The application was therefore incurably defective, unprocedural, and an abuse of court process....

Court Disposition

application dismissed with costs to the respondent

Orders

  • The applicant's application dated 23/10/2017 is dismissed with costs to the respondent.