Republic v County Land Adjudication and Settlement Officer-Laikipia County & another (Interested Parties); Kibaiga Kirangu Kimiri (Ex-parte) [2020] KEELC 2563 (KLR)
The bottom line
#Kenya's Environment and Land Court dismissed a bid to pause a taxation hearing, ruling that taxed costs can be refunded, so an appeal suffers no irreversible harm.
What this practically means
#Executive summary
#Key legal issues
#Whether the application was res judicata
The preliminary objection failed because the previous decision of 11th June 2019 was not final, an essential element of res judicata
Applying Section 7 of the Civil Procedure Act and the test in Bernard Mugo Ndegwa v James Nderitu Githae, the court found parties, title/claim and jurisdiction concurred, but the earlier ruling on the Notice of Motion dated 21st February 2019 did not amount to a final decision, and the orders sought in the two applications were not similar. A preliminary objection must also be capable of disposing of the suit, which this one did not.
Whether stay of taxation proceedings could be granted
The application was dismissed as premature and unmerited; no certificate of taxation existed, and costs on taxation are repayable by refund, so the appeal would not be rendered nugatory
Relying on Kassam Khimji Ltd v Meridian Properties Ltd, the court noted that no certificate of taxation had been placed before it to warrant a stay. Following Bernard Gichobi Njira v Kanini Njira Kathendu & Another, payment of taxed costs is reversible by refund, and no allegation of the respondent's incapacity to refund had been made. The Advocates (Remuneration) Order provides a complete code for objections to taxation.
Legal principles established
#- Res judicata requires finality of the previous decision; where the prior ruling was not final, the plea fails
- A decree does not strictly arise out of taxation; taxation produces a certificate of taxation, and stay of execution premised on uncompleted taxation is premature
- The Advocates (Remuneration) Order is a complete code for aggrieved parties to challenge a taxing officer's decision
Court orders
#- 1.The Applicant's application dated 11th October 2019 (i.e. the Notice of Motion dated 11th November 2019) is dismissed with costs to the Subject/Respondent
- Jurisdiction invoked
- Order 42 Rule 6 and Order 43 Rule 1(1) of the Civil Procedure Rules
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Republic v County Land Adjudication and Settlement Officer-Laikipia County & another (Interested Parties); Kibaiga Kirangu Kimiri (Ex-parte) [2020] KEELC 2563 (KLR)", Case Analysis (2020). Notice of Motion dated 11th November 2019 (ELC at Nyahururu). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2020/2563/eng@2020-05-06
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.