Samuel Waiya Githukurio v Stephen Mungai Waita [2019] KEELC 1090 (KLR)
The bottom line
#A law firm's challenge to a taxed bill of costs failed because it was filed four months late without the court's permission to file out of time.
What this practically means
#Executive summary
#Key legal issues
#Compliance with Rule 11(2) - requirement to request reasons before filing a reference
Substantial compliance suffices; where reasons are contained in the ruling, failure to request reasons does not render the reference defective
The court agreed with National Oil Corporation v Real Energy Limited that there is no magic in requiring the taxing officer to furnish reasons before a reference. The ruling of 22nd October 2018 itself contained the reasons, and Kipkorir, Titoo & Kiara establishes that substantial compliance with Rule 11(2) is enough. The reference was therefore properly filed and not defective for want of a request for reasons.
Time limit for filing a reference under Rule 11 and extension under Rule 11(4)
The reference filed 4 months after the ruling was out of time; time ran from the date of the ruling since the reasons were discernible from it, and the Applicant never sought leave under Rule 11(4)
Although the Applicant's notice of objection was filed within an enlarged period by consent, no such enlargement covered the reference itself. Reasons were discernible from the 22nd October 2018 ruling, so time ran from delivery of that ruling. Following Evans Thiga Gaturu, a party preferring a late reference after the 14-day lapse is bound to apply for extension of time under Rule 11(4), which the Applicant did not do.
Legal principles established
#- Where the reasons for a taxing officer's decision are contained in the ruling itself, a party need not formally request reasons before filing a reference; the ruling containing reasons satisfies Rule 11(2)
- Where reasons are discernible from the taxing master's ruling, time for filing a reference begins to run from the date the ruling is delivered; a reference filed late without leave under Rule 11(4) is liable to be struck out
Court orders
#- 1.The Chamber Summons dated 11th February 2019 is struck out with costs
- On appeal from
- null
- null
- Jurisdiction invoked
- Paragraph 11(1) & (2) of the Advocates Remuneration Order and all other enabling provisions of the law
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Samuel Waiya Githukurio v Stephen Mungai Waita [2019] KEELC 1090 (KLR)", Case Analysis (2019). Notice of Motion dated 11th February 2019 (ELC at Nakuru/Nyahururu). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2019/1090/eng@2019-10-29
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.