[2017] KEHC 9614 (KLR)

[2017] KEHC 9614 (KLR)

The court found that the Taxing Officer's decision was arithmetically inconsistent, as the sum awarded for instruction fees did not logically follow from the amounts claimed and taxed off. The High Court, exercising its supervisory jurisdiction under Article 165(6) of the Constitution, determined that the decision...

Source-derived case information.

Citation
[2017] KEHC 9614 (KLR)
Parties
Applicant: Suchan Investments Limited; Respondent: Ministry for National Heritage & Culture; Respondent: Sandeep Desai; Respondent: Dipa Pulling; Respondent: Kevit Desai & Niranjan Desai
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Application 129 of 2009
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time and Review Taxation
Outcome
application allowed in part
Legal Topics
Judicial Review, Taxation of Costs, Supervisory Jurisdiction, Review of Taxing Officer Decision
Source Language
en
Civil Procedure Judicial Review Taxation of Costs Supervisory Jurisdiction Review of Taxing Officer Decision

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Parties

Suchan Investments Limited

Applicant

Ministry for National Heritage & Culture

Respondent

Sandeep Desai

Respondent

Dipa Pulling

Respondent

Kevit Desai & Niranjan Desai

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time and Review Taxation

  1. 1 Whether the High Court should enlarge time for lodging a reference against the Taxing Officer's ruling.
  2. 2 Whether the Taxing Officer's decision on instruction fees and getting up fees was arithmetically and legally sound.
  3. 3 Whether the High Court should exercise its supervisory jurisdiction to set aside the Taxing Officer's decision.

Ratio Decidendi

The court found that the Taxing Officer's decision was arithmetically inconsistent, as the sum awarded for instruction fees did not logically follow from the amounts claimed and taxed off. The High Court, exercising its supervisory jurisdiction under Article 165(6) of the Constitution, determined that the decision could not be implemented as delivered and that to allow it to stand would be to countenance an irregularity likely to occasion injustice. Consequently, the court set aside the Taxing Officer's decision on instruction fees and getting up fees and remitted the matter for fresh taxation.

Court Disposition

application allowed in part

Orders

  • The decision of the Taxing Officer made on 21st December, 2016 in respect of the instructions fees and the getting up fees is set aside.
  • The matter is remitted back to the Taxing Officer to re-tax the said two items afresh.