Wells Fargo Limited v Karanja & 12 others (Appeal E011 of 2022) [2023] KEELRC 2493 (KLR)
The bottom line
#Challenging a taxing officer's decision in Kenya requires a reference under paragraph 11 of the Advocates Remuneration Order, not an ordinary memorandum of appeal, or you lose.
What this practically means
#Executive summary
#Key legal issues
#Whether an appeal lies to a Judge from a Deputy Registrar's ruling on taxation by memorandum of appeal under Order 49 Rule 7(2) and (3) Civil Procedure Rules
No - challenges to a taxing master's decisions lie only by way of reference under paragraph 11 of the Advocates Remuneration Order
The court held the Advocates Remuneration Order is a complete code for advocates' costs, providing a simple and expeditious reference procedure to a judge in chambers. The Appellant's memorandum of appeal misapprehended the law. The reference procedure is deemed the appeal; a memorandum of appeal directly against the taxing officer's decision is untenable.
Whether Article 159(2)(d) of the Constitution excuses non-compliance with the procedure prescribed by the Advocates Remuneration Order
It does not; rules of procedure are not technicalities
Relying on Salat v IEBC and Microsoft Corporation v Mitsumi Computer Garage, the court held that Article 159 and the oxygen principles were never meant to overthrow rules of procedure. Rules facilitate fair, orderly and predictable administration of justice and courts must not aid parties who flout them.
Legal principles established
#- A party aggrieved by a taxing master's decision must file a reference by chamber summons under paragraph 11 of the Advocates Remuneration Order, not a memorandum of appeal
- Rules of procedure are not technicalities under Article 159(2)(d) and cannot be overridden in the name of substantive justice
Court orders
#- 1.The memorandum of appeal dated 31st January 2022 is dismissed with costs to the Respondents
- On appeal from
- Deputy Registrar (Taxing Officer), High Court
- Jurisdiction invoked
- Advocates Remuneration Order, paragraph 11 (jurisdiction contested; appeal improperly brought under Order 49 Rule 7(2) and (3) Civil Procedure Rules)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Wells Fargo Limited v Karanja & 12 others (Appeal E011 of 2022) [2023] KEELRC 2493 (KLR)", Case Analysis (2023). Appeal No E011 of 2022. Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2023/2493/eng@2023-10-03
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.