Kemboy Law Advocates v Narok County Government (Environment and Land Miscellaneous Application E016 of 2023) [2024] KEELC 3364 (KLR)
The bottom line
#A Kenyan court struck out Narok County Government's attempt to challenge a lawyer's bill, ruling only the Taxing Officer handles disputes during ongoing taxation.
What this practically means
#Executive summary
#Key legal issues
#Whether the court has jurisdiction to entertain an application for leave to file a response to a Bill of Costs pending before the Taxing Officer
The court lacked jurisdiction; matters arising during taxation are for the Taxing Officer and the court's powers arise only after the taxation decision.
Relying on Owners of the Motor Vessel 'Lillian S', Sharma v Uhuru Highway Development Ltd, Donholm Rahisi Stores and Kangethe & Mola Advocates, the court held that taxation is a special jurisdiction reserved to the Taxing Officer under the Advocates (Remuneration) Order. Absent an appeal or reference under paragraphs 11(1) and 12, the judge cannot enter the arena of taxation. The application, which sought to interfere with pending taxation, was therefore for the Taxing Officer.
Legal principles established
#- In matters of taxation, the Taxing Officer is properly clothed with jurisdiction over issues arising during taxation proceedings, and the court cannot interfere until taxation is complete.
Court orders
#- 1.The Notice of Motion Application dated 13th February, 2024 is struck out with costs to the advocate/respondent.
- Jurisdiction invoked
- Articles 159 of the Constitution; Sections 1A, 1B, 3A of the Civil Procedure Act; Order 51 Rule 1 of the Civil Procedure Rules (as invoked by the applicant)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Kemboy Law Advocates v Narok County Government (Environment and Land Miscellaneous Application E016 of 2023) [2024] KEELC 3364 (KLR)", Case Analysis (2024). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/3364/eng@2024-04-25
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.