Mulela v Fort Properties Limited (Environment & Land Case 162 of 2015) [2024] KEELC 7465 (KLR)
The bottom line
#A Kenyan court struck out a bid to challenge a taxation ruling because it was filed before the judge, not the taxing master who made it.
What this practically means
#Executive summary
#Key legal issues
#Whether the court or the taxing master had jurisdiction over the application
Prayers for review had to be placed before the taxing master who delivered the taxation ruling, not this court.
Order 45 rule 2(1) requires review applications, other than on new matter or clerical error grounds, to be made to the judge who passed the decree or made the order. The taxation ruling under challenge was made by Hon. J. Nyariki, not the present judge. There was also no reference or appeal against the taxation ruling. The court therefore lacked properly invoked jurisdiction.
Whether the defendant made a reasonable case for the orders sought
The application failed on jurisdiction and was struck out with costs.
The defendant argued the taxing master wrongly found the bill unopposed despite filing written submissions. The plaintiff conceded the finding was an error, attributable to a typographical mistake, but contended no reference had been filed. The court found the forum objection fatal and did not reach the merits of the review grounds.
Legal principles established
#- An application for review of a decree or order, other than on grounds of new matter or clerical error, must be made to the judge (or taxing master) who passed the decree or made the order.
- A review of a taxation ruling must be filed before the taxing master who made it, and this court is the wrong forum where its jurisdiction is not properly invoked.
Court orders
#- 1.The defendant's notice of motion dated the 5th September 2024 is struck out with costs.
- 2.Costs of the application awarded to the plaintiff.
- Jurisdiction invoked
- Sections 1, 1A, 1B, 3, 3A, 80, 95 & 99 of the Civil Procedure Act and Orders 45, 50, 51 & 22 Rule 22 of the Civil Procedure Rules
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mulela v Fort Properties Limited (Environment & Land Case 162 of 2015) [2024] KEELC 7465 (KLR)", Case Analysis (2024). Not stated in judgment (ELC Mombasa). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/7465/eng@2024-11-13
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.