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ELCDismissedNot stated in judgment· [2025] KEELC 188 (KLR)

Chemoyai t/a Chemoyai & Company Advocates v County Government of Uasin Gishu (Environment and Land Miscellaneous Application E028 of 2023) [2025] KEELC 188 (KLR)

High Court of Kenya
30 January 2025
EOE. O. Obaga
890 words in judgment
View original judgmentRead on Kenya Law Watch case
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The bottom line

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The High Court dismissed a challenge to a taxing officer's ruling because it was filed a month late, confirming Kenya's strict 14-day deadline for taxing disputes.

What this practically means

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Executive summary

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This ruling by Hon. E. O. Obaga, Judge, delivered on 30th January 2025, disposed of a Chamber Summons dated 20th August 2024 by which the Applicant sought to set aside the decision of a taxing officer delivered on 19th July 2024 on an Advocate/client bill of costs dated 8th December 2023, and to have the bill taxed afresh, alternatively by another taxing master. The Applicant contended that items were taxed without proof of receipts from process servers, that the bill lacked supporting documents contrary to Order 21 Rule 94 of the Civil Procedure Rules, and that the award was excessive as to amount to an error in principle. The Respondent opposed, arguing that the court lacked jurisdiction because the Applicant neither requested reasons within 14 days nor filed the reference within the 14 days prescribed by Rule 11(2) of the Advocates Remuneration Order, and that no error of principle was demonstrated. The court framed two issues: compliance with the law in bringing the reference, and error of principle. It found the reference was filed a month after the ruling with no application for extension of time, rendering it incompetent and divesting the court of jurisdiction. Nonetheless, it proceeded to consider the merits, holding that the taxing officer properly applied his discretion, all items were drawn to scale, no valuation report guided instruction fees, and no disbursements requiring receipts were charged. Applying Kagurimi Kangethe & Co. Advocates v O-lerai Nurseries Limited, the court found no error of principle and dismissed the reference with costs to the Respondent.

Key legal issues

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01

Whether the reference complied with Rule 11 of the Advocates Remuneration Order

Holding

The reference was incompetent as it was filed outside the 14-day period and no request for reasons or extension of time was made.

Reasoning

Rule 11(1) and (2) of the Advocates Remuneration Order sets out the court's jurisdiction over references. The ruling was delivered on 19th July 2024 but the reference was filed a month later, without an application for extension of time. Although failure to request reasons may be forgiven where reasons are discernible from the ruling, non-compliance with the 14-day filing requirement divests the court of jurisdiction.

p. 2
02

Whether the taxing officer committed an error of principle

Holding

No error of principle was established; the taxing officer applied his discretion correctly and the award was drawn to scale.

Reasoning

The taxing officer's award was drawn to scale, and on instruction fees he correctly noted the absence of a valuation report. No disbursements requiring receipted proof were charged - the items were court attendances and service, which do not require proof by receipts. The court, citing Kagurimi Kangethe & Co. Advocates v O-lerai Nurseries Limited, found no manifest excess justifying an inference of erroneous principle.

p. 2

Legal principles established

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  • A reference against a taxing officer's decision must be filed within 14 days as provided under Rule 11(2) of the Advocates Remuneration Order; failure to do so without an extension of time renders the reference incompetent and divests the court of jurisdiction.
  • An error in principle warranting interference exists where the costs allowed are so manifestly excessive as to justify an inference that the taxing officer acted on erroneous principles.

Court orders

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  1. 1.The Applicant's reference is dismissed with costs to the Respondent
Jurisdiction invoked
Rule 11(1) and (2) of the Advocates Remuneration Order (reference against a taxing officer's decision)

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, "Chemoyai t/a Chemoyai & Company Advocates v County Government of Uasin Gishu (Environment and Land Miscellaneous Application E028 of 2023) [2025] KEELC 188 (KLR)", Case Analysis (2025). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2025/188/eng@2025-01-30

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