Mwaura & 11 others v Kenya Power & Lightinig Company (Employment and Labour Relations Cause 2575 of 2016) [2024] KEELRC 226 (KLR)
The bottom line
#A Kenyan court struck out a challenge to a Kshs 12 million taxation award because the objector skipped the mandatory objection steps under Rule 11 of the Advocates Remuneration Order.
What this practically means
#Executive summary
#Key legal issues
#Compliance with Rule 11 procedure for objecting to a taxing officer's decision
The reference was fatally defective because the Respondent did not lodge a notice of objection under Rule 11(1) and did not receive the Taxing Master's reasons under Rule 11(2) before moving the court
The Taxing Officer delivered her ruling on 14th March 2023 and the Respondent filed the reference on 17th March 2023, only three days later, without lodging a notice of objection. A letter of 15th March 2023 to the Deputy Registrar seeking reasons was not awaited. Without the taxing master's reasons the court has no basis to evaluate the objection, and the mandatory procedure under Rule 11(1) and (2) having been breached, the court cannot entertain the reference.
Legal principles established
#- An objector to a taxation must, under Rule 11(1) of the ARO, give notice in writing of objection within fourteen days and await the Taxing Officer's reasons before applying to a judge; a reference filed without following this procedure is a nullity and robs the court of jurisdiction
Court orders
#- 1.The reference application dated 30th March 2023 was found unmerited and struck off
- 2.Each party to meet their respective costs
- Jurisdiction invoked
- Rule 11 of the Advocates (Remuneration) Order 2014 (Rev 2022) - reference to a judge against the Taxing Officer's decision
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Mwaura & 11 others v Kenya Power & Lightinig Company (Employment and Labour Relations Cause 2575 of 2016) [2024] KEELRC 226 (KLR)", Case Analysis (2024). Chamber Summons dated 30th March 2023 (reference against ruling of 14th March 2023). Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2024/226/eng@2024-02-09
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