[2023] KEHC 26997 (KLR)

[2023] KEHC 26997 (KLR)

The court held that review applications are not competent in matters of taxation between advocates and clients, as the Advocates Remuneration Order provides a complete code for such matters and does not contemplate review or appeal from the decisions of taxing officers. The proper procedure for challenging a...

Source-derived case information.

Citation
[2023] KEHC 26997 (KLR)
Parties
Applicant: JO Samba T/A JO Samba & Co Advocates; Respondent: Jackline Jelangat Mengich
Court
High Court
Court Station
High Court at Kitale
Jurisdiction
Kenya
Case Number
Miscellaneous Application 7 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Notice of Motion to Review/vacate Taxation Order
Outcome
application dismissed with costs to respondent
Judges
AC Mrima
Legal Topics
Review of Court Orders, Taxation of Costs, Advocate Client Relationship, Advocates Remuneration Order
Source Language
en
Civil Procedure Commercial and Corporate Review of Court Orders Taxation of Costs Advocate Client Relationship Advocates Remuneration Order

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Parties

JO Samba T/A JO Samba & Co Advocates

Applicant

Jackline Jelangat Mengich

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Notice of Motion to Review/vacate Taxation Order

  1. 1 Whether the High Court can review or set aside a taxation order made by a taxing officer under the Advocates Remuneration Order.
  2. 2 Whether the existence of an advocate-client relationship can be determined in taxation proceedings.
  3. 3 Whether the application for review was properly brought before the court.

Ratio Decidendi

The court held that review applications are not competent in matters of taxation between advocates and clients, as the Advocates Remuneration Order provides a complete code for such matters and does not contemplate review or appeal from the decisions of taxing officers. The proper procedure for challenging a taxation is by reference to a judge, not by review. Furthermore, the existence of an advocate-client relationship is not a matter to be determined in taxation proceedings but should be addressed in a substantive suit if disputed. The applicant's attempt to challenge the taxation order on the basis of lack of retainer was therefore misplaced. The application for review lacked legal...

Court Disposition

application dismissed with costs to respondent

Orders

  • The Notice of Motion dated 25th October, 2022 is hereby dismissed.
  • The applicant, Jackline Jelangat Mengich, shall bear the costs of the application, assessed at Kshs 30,000.