Hunja v Elias & another (Miscellaneous Application E010 of 2022) [2023] KEELC 247 (KLR)
The bottom line
#Kenya's Environment and Land Court struck out a challenge to a taxation ruling filed 77 days late, confirming the 14-day deadline under Rule 11 is strict.
What this practically means
#Executive summary
#Key legal issues
#Compliance with Rule 11 of the Advocates Remuneration Order
The Applicants did not give notice of objection within 14 days and filed the reference 77 days after the ruling without seeking enlargement of time under Rule 11(4); the reference is incompetent
Rule 11 requires notice of objection within 14 days and a chamber summons within 14 days of receipt of reasons, with the Court empowered under paragraph 11(4) to enlarge time. The taxing master had given reasons on the face of her ruling, so no further reasons were needed. The Applicants filed on June 14, 2022, over two months late, gave no reasons for the delay, and never sought extension of time; the reference therefore could not be sustained.
Effect of the taxing master giving reasons on the face of the decision
Where reasons appear on the face of the taxation ruling, the objector need not apply for further reasons; the sufficiency of reasons is not a bar to filing a reference
Following Muriu Mungai & Co. Advocates v New Kenya Co-operative Creameries, the court held that where reasons are on the face of the decision it is futile to require the taxing officer to furnish further reasons, but this does not excuse an objector from complying with the timelines in Rule 11 or from seeking leave where necessary.
Legal principles established
#- A reference against a taxing master's decision must be filed within 14 days of the ruling or the objector must obtain an extension of time under paragraph 11(4); a reference filed out of time without leave cannot be sustained and will be struck out
- Where reasons appear on the face of the taxing master's decision, the objector need not seek further reasons under Rule 11(2), but must still move the Court within 14 days or seek enlargement of time
Court orders
#- 1.The Defendants'/Applicants' Reference filed on June 14, 2022 is struck out for non-compliance with Rule 11 of the Advocates Remuneration Order
- 2.Costs of the application awarded to the Plaintiff/Respondent
- Jurisdiction invoked
- Rule 11 of the Advocates Remuneration Order (reference to a judge against a taxing master's decision); Rule 11(4) power to enlarge time
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Hunja v Elias & another (Miscellaneous Application E010 of 2022) [2023] KEELC 247 (KLR)", Case Analysis (2023). Murang'a ELC Chamber Summons Application dated April 13, 2022 (arising from Murang'a ELC No. 13 of 2020). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2023/247/eng@2023-01-26
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.