[2023] KEELC 18567 (KLR)

[2023] KEELC 18567 (KLR)

The court found that the applicant failed to comply with the mandatory timelines set out in the Advocates (Remuneration) Order for filing a reference against the taxing officer's decision. The applicant did not seek or obtain leave to file the reference out of time and improperly filed the application in a new file...

Source-derived case information.

Citation
[2023] KEELC 18567 (KLR)
Parties
Applicant: Tom L. Wanambisi; Respondent: Paul Gicheru t/a Paul Gicheru & Co. Adv
Court
Environment and Land Court
Court Station
Environment and Land Court at Bungoma
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application E011 of 2023
Procedural Posture
Miscellaneous Application / Ruling on Application to Set Aside Taxation and Stay Execution
Outcome
application struck out as defective and abuse of process
Judges
EC Cherono
Legal Topics
Taxation of Costs, Advocates Remuneration Order, Reference Out of Time, Abuse of Process
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocates Remuneration Order Reference Out of Time Abuse of Process

Source-derived case record

Summary, issues, holding and outcome

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Parties

Tom L. Wanambisi

Applicant

Paul Gicheru t/a Paul Gicheru & Co. Adv

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Set Aside Taxation and Stay Execution

  1. 1 Whether the applicant's reference against the taxing officer's decision was filed within the prescribed time period.
  2. 2 Whether the applicant required leave to file the reference out of time and if such leave was sought or granted.
  3. 3 Whether the application was properly filed in the correct reference file.

Ratio Decidendi

The court found that the applicant failed to comply with the mandatory timelines set out in the Advocates (Remuneration) Order for filing a reference against the taxing officer's decision. The applicant did not seek or obtain leave to file the reference out of time and improperly filed the application in a new file rather than the existing reference file where leave had previously been granted. The court held that these procedural defects rendered the application incurably defective and an abuse of the court process. Consequently, the application was struck out with costs to the respondent.

Court Disposition

application struck out as defective and abuse of process

Orders

  • The application dated April 12, 2023 is struck out.
  • Costs awarded to the respondent.