[2016] KEHC 8663 (KLR)

[2016] KEHC 8663 (KLR)

The court held that the Taxing Officer erred by proceeding with the taxation of the Advocate/Client Bill of Costs before the Preliminary Objection had been determined by a Judge, after expressly stating she lacked jurisdiction to determine the objection. This procedural irregularity rendered the subsequent taxation...

Source-derived case information.

Citation
[2016] KEHC 8663 (KLR)
Parties
Applicant: Trust Bank Limited; Respondent: Cheptumo & Company Advocates
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Cause 334 of 2014
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Certificate of Taxation and Extension of Time for Notice of Objection
Outcome
Certificate of Taxation and subsequent proceedings set aside; matter referred for determination of Preliminary Objection by a Judge.
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Jurisdiction of Taxing Officer, Preliminary Objection, Extension of Time
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Bill of Costs Jurisdiction of Taxing Officer Preliminary Objection Extension of Time

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 2 Authorities cited 1 Party arguments 2
Sign in to unlock

Parties

Trust Bank Limited

Applicant

Cheptumo & Company Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Certificate of Taxation and Extension of Time for Notice of Objection

  1. 1 Whether the Taxing Officer erred by proceeding with taxation before the Preliminary Objection was determined by a Judge.
  2. 2 Whether the Certificate of Taxation should be set aside due to irregular process.
  3. 3 Whether the Bill of Costs was time-barred under Section 50(1) of the Advocates Act.

Ratio Decidendi

The court held that the Taxing Officer erred by proceeding with the taxation of the Advocate/Client Bill of Costs before the Preliminary Objection had been determined by a Judge, after expressly stating she lacked jurisdiction to determine the objection. This procedural irregularity rendered the subsequent taxation process and the resulting Certificate of Taxation invalid. The court therefore set aside the Certificate of Taxation and all proceedings before the Taxing Officer after her finding on jurisdiction. The matter of the Preliminary Objection must first be determined by a Judge before any further taxation proceedings can be undertaken. The parties are to be given an opportunity to...

Court Disposition

Certificate of Taxation and subsequent proceedings set aside; matter referred for determination of Preliminary Objection by a Judge.

Orders

  • The Certificate of Taxation is set aside.
  • All proceedings before the Taxing Officer after her finding on jurisdiction are expunged from the court file.