[2018] KEELC 1922 (KLR)

[2018] KEELC 1922 (KLR)

The court found that the application was filed outside the time prescribed by paragraph 11 of the Advocates Remuneration Order for challenging a taxing officer's decision, and there was no evidence that the applicant sought or obtained an extension of time. The established statutory procedure for challenging such...

Source-derived case information.

Citation
[2018] KEELC 1922 (KLR)
Parties
Respondent: Thomas K’Bahati T/A K’Bahati & Co. Advocates; Applicant: Janendra Raichand Shah
Court
Environment and Land Court
Court Station
Environment and Land Court at Mombasa
Jurisdiction
Kenya
Case Number
? of 20 of 2017
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Certificate of Taxation
Outcome
application dismissed with costs to the respondent
Judges
CK Yano
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Reference Procedure, Time Limits for Reference
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Bill of Costs Reference Procedure Time Limits for Reference

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Parties

Thomas K’Bahati T/A K’Bahati & Co. Advocates

Respondent

Janendra Raichand Shah

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Certificate of Taxation

  1. 1 Whether the application to set aside the certificate of taxation is competent in law.
  2. 2 Whether the certificate of taxation and the underlying taxation should be set aside.

Ratio Decidendi

The court found that the application was filed outside the time prescribed by paragraph 11 of the Advocates Remuneration Order for challenging a taxing officer's decision, and there was no evidence that the applicant sought or obtained an extension of time. The established statutory procedure for challenging such decisions was not followed. As a result, the application was deemed incurably incompetent and was dismissed with costs to the respondent.

Court Disposition

application dismissed with costs to the respondent

Orders

  • The application dated 19th July, 2017 is dismissed with costs to the respondent.