kenya ports authority v modern holdings ltd taxation reference 1 of 2009 2010 eacj 1 15 january 2010

kenya ports authority v modern holdings ltd taxation reference 1 of 2009 2010 eacj 1 15 january 2010

The Taxing Officer did not act injudiciously or on wrong principles; the award of 1/8 of the amount claimed as instruction fee was fair and reasonable given the Reference was not involving and ended on a preliminary objection for want of jurisdiction.

Citation
kenya ports authority v modern holdings ltd taxation reference 1 of 2009 2010 eacj 1 15 january 2010
Parties
Applicant: Kenya Ports Authority; Respondent: Modern Holdings Ltd
Court
EACJ
Jurisdiction
Tanzania
Judgment Date
15 January 2010
Procedural Posture
Taxation Reference / Ruling on Application to Set Aside Taxing Officer's Decision
Outcome
Application dismissed with costs.
Legal Topics
Instruction Fees, Taxing Officer's Discretion, Jurisdiction, Costs
Source Language
English
Civil Procedure Taxation of Costs Instruction Fees Taxing Officer's Discretion Jurisdiction Costs

Case Brief

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Parties

Kenya Ports Authority

Applicant

Modern Holdings Ltd

Respondent

Procedural Posture

Taxation Reference / Ruling on Application to Set Aside Taxing Officer's Decision

Legal Issues

  1. 1 Whether the Taxing Officer exercised discretion injudiciously in awarding instruction fees
  2. 2 Whether the instruction fee awarded was inordinately low and based on wrong principles

Ratio Decidendi

The Taxing Officer did not act injudiciously or on wrong principles; the award of 1/8 of the amount claimed as instruction fee was fair and reasonable given the Reference was not involving and ended on a preliminary objection for want of jurisdiction.

Court Disposition

Application dismissed with costs.

Orders

  • Application to set aside Taxing Officer's decision is dismissed.
  • Applicant to pay costs.