Apollo Muinde & Partners Advocates v National Land Commission (Environment and Land Miscellaneous Application 14 of 2021) [2022] KEELC 2184 (KLR)
The bottom line
#What this practically means
#Executive summary
#Key legal issues
#Whether the Taxing Master erred in principle in taxing Item 1
Yes - the value of the subject matter was ascertainable from the pleadings and a valuation report annexed to the Petition, so the Taxing Master's contrary finding was unsupported by the facts
The Taxing Master held that the value of the subject matter could not be determined from the pleadings or rulings and taxed Item 1 at 75% of Kshs.75,000/-. The court found the Petition expressly valued the land at Kshs.535,000,000/- and annexed a valuation report by M/S Camp Valuers. The conclusion that the value could not be ascertained was therefore not supported by the record, amounting to an error of principle justifying interference on reference.
Whether the taxation of Items 1, 2 and 3 should be set aside and re-taxed
The taxation of Items 1, 2 and 3 was set aside and the matter referred back for re-taxation before a different Taxing Master
Having found that the Taxing Master's reasons for Item 1 were not supported by the facts, and the Applicant being aggrieved by the treatment of Items 1, 2 and 3, the court allowed the reference. To ensure fairness, re-taxation was directed before a Taxing Master other than the Honourable M. N. Lubia, Deputy Registrar, with no order as to costs.
Legal principles established
#- A judge on reference from taxation will not normally interfere with a Taxing Officer's discretion unless the Taxing Officer erred in principle
- The taxing officer's discretion is judicial and must be exercised judiciously, with reasons that show whether it was properly exercised
Court orders
#- 1.The taxation of Item Nos 1, 2 and 3 of the Applicant's Bill of Costs dated 12th April 2021 is set aside
- 2.The matter is referred back for re-taxation of the said items by a Taxing Master other than the Honourable M. N. Lubia, Deputy Registrar
- 3.No order as to costs
- Jurisdiction invoked
- Reference from a Taxing Master's decision on taxation of a Bill of Costs (inherent jurisdiction of the High Court over references from taxation)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Apollo Muinde & Partners Advocates v National Land Commission (Environment and Land Miscellaneous Application 14 of 2021) [2022] KEELC 2184 (KLR)", Case Analysis (2022). Chamber Summons application dated 16th September 2021 (Reference). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2022/2184/eng@2022-06-09
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.