[2019] KEHC 7914 (KLR)

[2019] KEHC 7914 (KLR)

The court found that although the applicant had established the existence of a valid decree and certificate of taxation against the respondents, there was no evidence on record that a formal demand for payment was made or that the decree and certificate of costs were served on the respondents as required by Section...

Source-derived case information.

Citation
[2019] KEHC 7914 (KLR)
Parties
Applicant: Prof. Tom Ojienda & Associates; Respondent: The County Secretary Nairobi City County; Respondent: Chief Officer, Finance/County Treasurer, Nairobi City County
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Judicial Review 78 of 2018
Procedural Posture
Judicial Review / Ruling on Notice of Motion for Order of Mandamus
Outcome
application dismissed as premature; liberty to file fresh proceedings; each party to bear own costs
Judges
DO Ogembo
Legal Topics
Judicial Review Remedies, Mandamus Against Government, Certificate of Taxation, Government Proceedings Act, Decree Enforcement
Source Language
en
Administrative Law Civil Procedure Judicial Review Remedies Mandamus Against Government Certificate of Taxation Government Proceedings Act Decree Enforcement

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Parties

Prof. Tom Ojienda & Associates

Applicant

The County Secretary Nairobi City County

Respondent

Chief Officer, Finance/County Treasurer, Nairobi City County

Respondent

Procedural Posture

Judicial Review / Ruling on Notice of Motion for Order of Mandamus

  1. 1 Whether the applicant is entitled to an order of mandamus to compel the respondents to pay the decretal sum and interest as per the certificate of taxation and decree.
  2. 2 Whether the respondents were properly served with the decree and certificate of costs, and whether a formal demand for payment was made as required under Section 21 of the Government Proceedings Act.
  3. 3 Whether the application for mandamus is premature in the absence of evidence of demand and notice to the respondents.

Ratio Decidendi

The court found that although the applicant had established the existence of a valid decree and certificate of taxation against the respondents, there was no evidence on record that a formal demand for payment was made or that the decree and certificate of costs were served on the respondents as required by Section 21 of the Government Proceedings Act. The court held that mandamus is a discretionary remedy and, while it is the appropriate remedy to compel payment by a government entity, it will not issue unless the government has been given notice and an opportunity to pay. The absence of evidence of service and demand rendered the application premature. Consequently, the court dismissed...

Court Disposition

application dismissed as premature; liberty to file fresh proceedings; each party to bear own costs

Orders

  • The Notice of Motion dated 27th February, 2018 is dismissed.
  • The Ex parte Applicant is at liberty to file fresh proceedings upon compliance with procedural requirements.