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Court of AppealDismissedCivil Application 38 of 2016· [2022] KECA 794 (KLR)

Macharia v Maina & Maina Advocates

Court of Appeal
24 June 2022
1,216 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~5 min to read original · ~4 min brief

The bottom line

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The Court of Appeal dismissed a stay application because the applicant skipped the required step of challenging a taxed bill before a High Court judge first.

What this practically means

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Executive summary

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Edward Mwangi Macharia, acting in person, moved the Court of Appeal under Rules 5(2)(b), 42 and 47 of the Court of Appeal Rules seeking stay of execution of a certificate of taxation for Kshs. 232,690 and stay of further proceedings pending an intended appeal against rulings of the Deputy Registrar of the High Court at Nairobi delivered on 18th June 2015 and 19th November 2015 in a taxation matter in Miscellaneous Civil Application No. 20 of 2013. The respondent, Maina & Maina Advocates, opposed the motion, arguing that the applicant had not met the Order 42 Rule 6(2) conditions, having furnished no security, and that the motion was an abuse of process because the underlying appeal was incompetent and unarguable. The Court held that under Rule 11 of the Advocates (Remuneration) Order, a party dissatisfied with a taxing officer's decision must first file a reference to a judge in chambers, and may only appeal to the Court of Appeal against the judge's decision with the judge's leave. Because the applicant filed notices of appeal directly against the Deputy Registrar's rulings without a reference and without leave, the intended appeals were incompetent and in the wrong forum. The Court further held that, even if the appeal were properly before it, execution of the certificate of taxation would not render the appeal nugatory, as the applicant had not demonstrated that the respondent firm of advocates would be unable to repay the money. The motion was dismissed with costs.

Key legal issues

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01

Competence of the intended appeals under Rule 11 of the Advocates (Remuneration) Order

Holding

The intended appeals are incompetent because the applicant did not file a reference to a judge in chambers against the Deputy Registrar's decision and did not obtain the judge's leave required before appealing to the Court of Appeal.

Reasoning

Rule 11 of the Advocates (Remuneration) Order prescribes a two-step process: an objector must first file a reference to a judge in chambers against the taxing officer's decision, and only a person aggrieved by the judge's decision may, with the judge's leave but not otherwise, appeal to the Court of Appeal. The applicant bypassed both steps, appealing directly against the Deputy Registrar's rulings, so the appeals are in the wrong forum and lack leave.

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Whether the intended appeal would be rendered nugatory by execution of the certificate of taxation

Holding

No - execution of a certificate of taxation for Kshs. 232,690 would not render the appeal nugatory where the applicant has not shown the respondent, a firm of advocates, would be unable to repay the money.

Reasoning

Even assuming the appeal were properly before the Court, the nugatory test requires demonstration that execution would render the appeal futile. The applicant failed to show that the respondent firm of advocates could not repay the taxed amount if the appeal later succeeded, so the stay could not be justified on that basis.

p. 3

Legal principles established

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  • An appeal to the Court of Appeal against a judge's decision on a reference from a taxing officer's ruling lies only with leave of the judge; a direct appeal against the Deputy Registrar's decision without a reference and without leave is incompetent.
  • A stay of execution under Rule 5(2)(b) must be anchored on an appeal initiated by filing a notice of appeal to the Court of Appeal.

Court orders

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  1. 1.The applicant's motion for stay of execution and further proceedings is dismissed with costs

Authorities

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Legislation

  • Court of Appeal RulesRule 5(2)(b)
  • Court of Appeal RulesRule 42
  • Court of Appeal RulesRule 47
  • Advocates (Remuneration) OrderRule 11
  • Civil Procedure RulesOrder 42 Rule 6(2)
On appeal from
High Court of Kenya at Nairobi (Deputy Registrar, as taxing officer)
HC (Nairobi) Misc. Civil Application No. 20 of 2013
Jurisdiction invoked
Rules 5(2)(b), 42 and 47 of the Court of Appeal Rules (intended appeal against Deputy Registrar's taxation rulings)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Macharia v Maina & Maina Advocates", Case Analysis (2022). Civil Application 38 of 2016. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2022/794/eng@2022-06-24

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.