Mauwa & Co Advocates v JRS Group Limited (Miscellaneous Application E082 of 2021) [2023] KEELRC 95 (KLR)
The bottom line
#A company challenging a taxed legal bill lost because it missed the strict 14-day deadline for filing a reference in Kenya.
What this practically means
#Executive summary
#Key legal issues
#Timeliness of the reference under paragraph 11(2) of the Advocates Remuneration Order
The reference filed 23 days after the taxation ruling was out of time and filed without leave, warranting dismissal
Paragraph 11(2) requires an objector to apply to a judge within fourteen days from receipt of the reasons for the taxation decision. The ruling was delivered on September 20, 2022, so the respondent had 14 days. The reference was filed on October 12, 2022, 23 days later, without any application for leave to file out of time. The record also showed no written notice of objection to any item taxed and no indication of an oral objection after the ruling.
Whether formal seeking of reasons was a prerequisite to filing the reference
Where reasons for taxation are set out in the ruling, there is no need to formally seek further reasons
The respondent claimed it wrote on September 21, 2022 seeking reasons, but no such letter was on the court file or attached to the supporting affidavit. The advocate relied on the Ahmednasir Abdikadir decision, under which a dissatisfied party need not formally seek reasons where they were already set out in the taxation ruling. The court accepted that the ruling contained the reasons and that the respondent's asserted letter was not evidenced.
Legal principles established
#- An objector must file a reference within 14 days of the taxation decision, and where reasons are not formally sought and recorded, the 14-day period runs from delivery of the ruling
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 E082 of 2021) [2023] KEELRC 95 (KLR)", Case Analysis (2023). Not stated in judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2023/95/eng@2023-01-25
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.