[2018] KEHC 8283 (KLR)

[2018] KEHC 8283 (KLR)

The court held that the applicant failed to comply with the mandatory procedure under Rule 11(1) and (2) of the Advocates (Remuneration) Order. The letter written by the applicant did not constitute a valid notice of objection as it did not specify the items objected to or seek reasons from the taxing officer....

Source-derived case information.

Citation
[2018] KEHC 8283 (KLR)
Parties
Applicant: Wambugu Kariuki & Associates; Respondent: Invesco Assurance Company Limited
Court
High Court
Court Station
High Court at Kerugoya
Jurisdiction
Kenya
Case Number
Miscellaneous Application 6 of 2017
Procedural Posture
Miscellaneous Application / Reference Against Taxing Officer's Decision
Outcome
application struck out with costs
Judges
LW Gitari
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Procedure for References, Jurisdiction of High Court
Source Language
en
Civil Procedure Taxation of Costs Advocates Remuneration Order Procedure for References Jurisdiction of High Court

Source-derived case record

Summary, issues, holding and outcome

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Parties

Wambugu Kariuki & Associates

Applicant

Invesco Assurance Company Limited

Respondent

Procedural Posture

Miscellaneous Application / Reference Against Taxing Officer's Decision

  1. 1 Whether the applicant complied with Rule 11(1) and (2) of the Advocates (Remuneration) Order in challenging the taxing officer's decision.
  2. 2 Whether the letter written by the applicant constituted a valid notice of objection under Rule 11(1).
  3. 3 Whether the application before the court was competent in the absence of reasons from the taxing officer.

Ratio Decidendi

The court held that the applicant failed to comply with the mandatory procedure under Rule 11(1) and (2) of the Advocates (Remuneration) Order. The letter written by the applicant did not constitute a valid notice of objection as it did not specify the items objected to or seek reasons from the taxing officer. Without such notice and reasons, the reference to the High Court was incompetent. The court relied on binding precedent from the Court of Appeal, which emphasized that the procedure for challenging a taxing officer's decision is strictly governed by the Advocates (Remuneration) Order, and that failure to comply with these procedural requirements renders the application fatally...

Court Disposition

application struck out with costs

Orders

  • The application is struck out with costs to the respondent.