Kemboy Law Advocates v Narok County Government (Environment and Land Miscellaneous Application E018 of 2023) [2024] KEELC 3725 (KLR)
The bottom line
#A Kenyan court struck out a county government's late attempt to challenge a lawyer's bill, confirming only the Taxing Officer can handle issues during 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 while taxation is pending before the Taxing Officer
The court lacks jurisdiction; taxation is a special jurisdiction reserved to the Taxing Officer, and the court may only intervene by way of a reference under Rule 11 of the Advocates (Remuneration) Order or after taxation is complete
Relying on Owners of the Motor Vessel 'Lillian S', Sharma v Uhuru Highway Development Limited, Donholm Rahisi Stores and Kangethe & Mola Advocates, the court held that taxation of advocate-client costs is a special jurisdiction reserved to the Taxing Officer. Absent an appeal or reference under paragraphs 11(1) and 12 of the Advocates (Remuneration) Order, a judge cannot interfere with taxation before the Taxing Officer delivers a ruling.
Whether the applicant should be granted leave to file its response out of time
Not determined, as the court declined to reach the second issue once it found it lacked jurisdiction
Having found the application incompetent for want of jurisdiction, the court held it would embarrass itself to proceed to deal with the discretionary extension-of-time question, which properly belongs to the Taxing Officer seized of the taxation.
Legal principles established
#- In matters of taxation, the Taxing Officer is properly clothed with jurisdiction to deal with issues arising during taxation proceedings, and the court's powers arise only after the decision on taxation has been made
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 of Kenya; 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 E018 of 2023) [2024] KEELC 3725 (KLR)", Case Analysis (2024). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/3725/eng@2024-04-25
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.