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ELCStruck OutNotice of Motion Application dated 13th February 2024 (ELC, Kilgoris)· [2024] KEELC 3366 (KLR)

Kemboy Law Advocates v Narok County Government; Sakau & 5 others (Interested Parties) (Environment and Land Miscellaneous Application E019 of 2023) [2024] KEELC 3366 (KLR)

Environment and Land Court
25 April 2024
3,135 words in judgment
View original judgmentRead on Kenya Law Watch case
AI-assisted case brief
·~13 min to read original · ~4 min brief

The bottom line

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A Kenyan court struck out a county government's application because only the Taxing Officer—not the judge—can decide disputes while a legal fee bill is still being taxed.

What this practically means

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Executive summary

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The client/applicant, a County Government, moved the court by Notice of Motion dated 13th February 2024 seeking vacation of a ruling date on the advocate/respondent's Bill of Costs of Kshs. 693,812.50, leave to file its response out of time, and deemed filing of its draft response and preliminary objection. It explained the delay through a prolonged procurement process for appointing advocates and internal approvals, and invoked its right to a fair hearing under Article 50. The advocate/respondent opposed, contending the court lacked jurisdiction because taxation was pending before the Taxing Officer, that the delay was inordinate and inexcusable, and that the application was an abuse of process. The court framed two issues: its own jurisdiction and whether leave to file out of time should issue. Relying on Owners of the Motor Vessel 'Lillian S', Sharma, 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, a judge cannot interfere with a matter pending before the Taxing Officer, and the court's powers arise only after the taxation decision. Finding itself without jurisdiction, the court declined to consider the extension-of-time issue and struck out the application with costs to the advocate/respondent.

Key legal issues

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01

Jurisdiction of a judge over applications arising during pending taxation

Holding

The court lacks jurisdiction; taxation matters belong to the Taxing Officer and the court may only intervene by way of reference under Rule 11 or after taxation is complete

Reasoning

Relying on Owners of the Motor Vessel 'Lillian S', Sharma, 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, a judge cannot interfere with matters pending before the Taxing Officer; the application was therefore a nullity before the wrong forum.

p. 6

Legal principles established

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  • In matters of taxation, the Taxing Officer is properly clothed with jurisdiction over issues arising during taxation proceedings until taxation is complete; the court's powers arise only after the taxation decision.

Court orders

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  1. 1.The Notice of Motion Application dated 13th February, 2024 is struck out with costs to the advocate/respondent

Authorities

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Legislation

  • Constitution of KenyaArticles 24, 50, 159
  • Civil Procedure ActSections 1A, 1B, 3A
  • Civil Procedure RulesOrder 51 Rule 1
  • Advocates ActSection 48
  • Advocates (Remuneration) OrderParagraphs 11(1) and 12

Cases cited (24)

  • Otieno Ragot & Company Advocates versus Kenya Airports Authority
    [2015] eKLR
  • Sharma versus Uhuru Highway Development Limited
    [2001] 2 EA 531
  • C.B. Gor & Gor versus Oriental Commercial Bank Limited (formerly known as Delphis Bank Limited)
    [2018] eKLR
  • Hezekiah W. Gichohi versus Uhuru Highway Development & Others
    [2011] eKLR
  • Stanley Mwandoe Righa versus Braimoh Joseph Mburu
    [2014] eKLR
  • Lubullellah & Associates Advocates versus Nasser Ahmed T/A Airtime Business Solutions
    [2010] eKLR
  • Munikah & Company Advocates versus Heri Development Limited & 3 Others
    [2019] eKLR
  • Phoenix of E.A. Assurance Company Limited versus M. Thiga t/a Newspaper Service
    [2019] eKLR
  • Macfoy versus United Africa Company Limited
    [1961] 3 All ER 1169
  • Nicholas Kiptoo Arap Korir Salat versus Independent Electoral and Boundaries Commission & 7 Others
    [2014] eKLR
  • Njoroge versus Kimani
    (Civil Application Nai E049 of 2022) [2022] KECA 1188 (KLR)
  • Ashmore versus Corp of Lloyd's
    [1992] All ER 486
  • Banque Financiere de la Cile SA versus Westgate Insurance Co. Ltd
    [1990] 2 All ER 947
  • Hunter versus Chief Constable of the West Midlands Police & Others
    [1981] 3 All ER 727
  • Harriet Otieno & 2 Others versus My Jobs Eye Kenya Limited
    [2017] eKLR
  • Margaret Njoki Kamau versus Reuben Ndivo Mwangi
    [2021] eKLR
  • Landmark Freight Services Limited versus Zakhem International Limited
    [2021] eKLR
  • The Matter of Winding Up of Leisure Lodges Limited
    Winding Up Cause No. 28 of 1996
  • Albert Chaurembo Mumba & 7 Others versus Maurice Munyao & 148 Others
    [2019] eKLR
  • James Ngara Mukiri & Another versus Josephine Wangari Mukiri
    [2013] eKLR
  • Paul Njage Njeru versus Karija K Mugambi
    [2021] eKLR
  • Owners of the Motor Vessel "Lillian S" versus Caltex Oil (Kenya) Ltd
    [1989] eKLR
  • Donholm Rahisi Stores versus East African Portland Cement Limited
    [2005] eKLR
  • Kangethe & Mola Advocates versus Corporate Insurance Company Limited
    [2021] eKLR
Jurisdiction invoked
Articles 159 of the Constitution of Kenya; Sections 1A, 1B and 3A of the Civil Procedure Act; Order 51 Rule 1 of the Civil Procedure Rules

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Kemboy Law Advocates v Narok County Government; Sakau & 5 others (Interested Parties) (Environment and Land Miscellaneous Application E019 of 2023) [2024] KEELC 3366 (KLR)", Case Analysis (2024). Notice of Motion Application dated 13th February 2024 (ELC, Kilgoris). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/3366/eng@2024-04-25

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.