Mauwa & Co Advocates v JRS Group Limited (Miscellaneous Application E077 of 2021) [2023] KEELRC 77 (KLR)
The bottom line
#A Kenyan court threw out a challenge to a taxed legal fee bill because it was filed late, confirming the 14-day deadline is strict.
What this practically means
#Executive summary
#Key legal issues
#Timeliness of the reference under paragraph 11(2) of the Advocates Remuneration Order
The reference was time-barred as it was filed 23 days after the taxation ruling, without leave, and without any written or oral objection on record
Paragraph 11(1) requires a party objecting to a taxation decision to give notice in writing within fourteen days. The court examined the taxing officer's record and found no written notice of objection and no indication of an oral objection after the ruling. As the ruling was delivered on September 20, 2022, the 14-day period expired before the reference was lodged on October 12, 2022, and no leave to file out of time was sought or obtained.
Whether the respondent's alleged letter of September 21, 2022 seeking reasons extended the time for filing the reference
The claimed letter was not on the court file nor exhibited to the supporting affidavit, so it could not avail the respondent
The respondent asserted it had sought the taxing officer's reasons by letter dated September 21, 2022, which would have started a fresh 14-day period under paragraph 11(2). The court found the letter absent from the court record and not annexed to the supporting affidavit, so the assertion was unsupported and time ran from delivery of the ruling.
Whether the taxing officer erred in principle in taxing the impugned items
The court did not reach the merits of the taxation complaints because the reference was incompetent for being filed out of time
Although the respondent alleged errors in taxing items 1, 2, 9-16, 18-20 and 22-25, including double counting of letters contrary to Schedule 6 and allowances for unproven service, the court disposed of the matter on the threshold issue of time-bar and made no findings on the alleged errors of principle.
Legal principles established
#- Where no written notice of objection is given and no request for reasons appears on the record, the 14-day period under paragraph 11 of the Advocates Remuneration Order runs from delivery of the taxation ruling, and a reference filed outside that period without leave is liable to dismissal
- Where reasons for taxation are set out in the ruling itself, a dissatisfied party need not formally seek further reasons before filing a reference
Court orders
#- 1.The Chamber Summons is dismissed with costs
- Jurisdiction invoked
- Paragraph 11(2) of the Advocates Remuneration Order (reference to a judge against a taxing officer's decision)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mauwa & Co Advocates v JRS Group Limited (Miscellaneous Application E077 of 2021) [2023] KEELRC 77 (KLR)", Case Analysis (2023). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2023/77/eng@2023-01-25
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.