Kinuthia & 2 others v Anyanga & 4 others (Environment & Land Case 160 of 2011) [2024] KEELC 4378 (KLR)
The bottom line
#A Kenyan court struck out a challenge to a Kshs 5.5 million costs award because the challenger skipped a mandatory objection step before filing.
What this practically means
#Executive summary
#Key legal issues
#Whether the taxing officer/court was responsible for the Applicant's failure to file a Notice of Objection to Taxation
No; the failure was the Applicant's own and cannot be attributed to the taxing officer
The Reference was unsupported by an affidavit, so the claim of delayed supply of the Ruling was unverifiable. The Ruling dated 9 November 2023 was attached to a Reference dated 6 November 2023, predating the Ruling, showing it was timeously supplied. Even if delayed, the proper course was an application under Rule 11(4) for extension of time. The buck stops with the Applicant and counsel.
Whether the Reference was competent absent a Notice of Objection to Taxation
Incompetent; the Reference was void and a nullity ab initio
Rule 11(1) mandates filing of a Notice of Objection identifying the items objected to within 14 days. The Notice forms the foundation of a Reference; without it no Reference can be mounted. Relying on Machira & Co. Advocates v Arthur K. Magugu and Patricia Cherotich Sawe, the court held Article 159(2)(d) cannot remedy a jurisdictional procedural shortfall, and struck out the Reference.
Legal principles established
#- A Notice of Objection to Taxation under Rule 11(1) of the Advocates (Remuneration) Order is a mandatory jurisdictional prerequisite to a valid Reference; without it the Reference is a nullity ab initio
- Article 159(2)(d) of the Constitution cannot cure non-compliance with a jurisdictional procedural step
- A litigant who misses a rule-based deadline must seek extension of time rather than invoke Article 159(2)(c)
Court orders
#- 1.The Reference dated the 6th of November 2023 struck out
- 2.Costs of the Reference awarded to the 1st and 2nd Defendants
- 3.Costs at the foot of the Reference assessed and certified in the sum of Kshs. 25,000/= only
- Jurisdiction invoked
- Reference against a taxing officer's decision under Rule 11 of the Advocates (Remuneration) Order, 2014
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Kinuthia & 2 others v Anyanga & 4 others (Environment & Land Case 160 of 2011) [2024] KEELC 4378 (KLR)", Case Analysis (2024). Chamber Summons Application dated 6th November 2023 (case number not stated in judgment). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/4378/eng@2024-05-27
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.