[2025] KEHC 9993 (KLR)

[2025] KEHC 9993 (KLR)

The court found that, given the prior interim stay and the pendency of the appeal on costs, it was judicious to extend the stay of taxation proceedings to avoid wasting judicial time and to align with the overriding objective of civil procedure. The court declined to impose a conditional stay (deposit of part of the...

Source-derived case information.

Citation
[2025] KEHC 9993 (KLR)
Parties
Appellant: United Democratic Alliance; Respondent: Registrar of Political Parties; Interested Party: Maendeleo Democratic Party; Interested Party: Orange Democratic Party; Interested Party: Progressive Party of Kenya; Interested Party: Chama cha Uzalendo; Interested Party: Jubilee Party; Interested Party: Devolution Empowerment Party
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Civil Appeal E045 of 2023
Procedural Posture
Civil Appeal / Ruling on Application for Stay of Taxation Pending Appeal
Outcome
application allowed
Judges
AC Mrima
Legal Topics
Stay of Taxation, Costs Pending Appeal, Public Interest Litigation Costs, Taxation of Costs
Source Language
en
Civil Procedure Commercial and Corporate Stay of Taxation Costs Pending Appeal Public Interest Litigation Costs Taxation of Costs

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Parties

United Democratic Alliance

Appellant

Registrar of Political Parties

Respondent

Maendeleo Democratic Party

Interested Party

Orange Democratic Party

Interested Party

Progressive Party of Kenya

Interested Party

Chama cha Uzalendo

Interested Party

Jubilee Party

Interested Party

Devolution Empowerment Party

Interested Party

Procedural Posture

Civil Appeal / Ruling on Application for Stay of Taxation Pending Appeal

  1. 1 Whether the court should extend or reinstate the stay of taxation proceedings pending the determination of the appeal.
  2. 2 Whether the taxation of costs should proceed before the appeal on costs is determined.
  3. 3 Whether conditional stay (deposit of part of the costs) should be imposed.

Ratio Decidendi

The court found that, given the prior interim stay and the pendency of the appeal on costs, it was judicious to extend the stay of taxation proceedings to avoid wasting judicial time and to align with the overriding objective of civil procedure. The court declined to impose a conditional stay (deposit of part of the costs) as no such condition was imposed previously and there was no evidence of delay or indolence by the applicant. The application was therefore allowed, and the stay of taxation proceedings was extended pending the determination of the appeal.

Court Disposition

application allowed

Orders

  • The interim order of stay of the taxation proceedings before the Deputy Registrar, issued on 17th November 2023, shall remain in force pending the hearing and determination of the appeal in CoACA No. E521 of 2023.
  • The costs of the application to abide the outcome of the appeal.