Wilfay Investment Ltd v Mwema & 7 others
The bottom line
#A Kenyan court struck out a late challenge to a taxing officer's decision because the wrong procedure was used and the 14-day deadline was missed.
What this practically means
#Executive summary
#Key legal issues
#Correct procedural avenue against a taxing officer's decision
A party dissatisfied with a taxing officer's decision must challenge it by reference before a Judge under paragraph 11 of the Advocates (Renumeration) Order, not by an application for review under Order 45 of the Civil Procedure Rules
Relying on Machira & Co. Advocates v Magugu, the court held that all complaints against a taxing officer's decision, whether of law or of taxation of items, go by reference. The distinction between an advocate-client and party-and-party bill is immaterial for challenging a taxing decision. The applicant's choice of review instead of a reference rendered the application incompetent.
Compliance with the 14-day timeline under paragraph 11
Even if the application were deemed a reference, it was filed outside the 14-day period prescribed by paragraph 11, since the applicant failed to issue a notice of objection within 14 days of the taxing officer's ruling
The taxing officer's ruling was delivered on 14th February 2025 and parties were given 14 days to challenge it. The 8th Respondent did not issue a notice of objection or file a reference within that period, instead filing a review application almost eight months later. The delay and wrong procedure amounted to abuse of the court process.
Legal principles established
#- Any complaint about a taxing officer's decision, whether on a point of law or on the taxation of any item, must be ventilated by way of reference to a Judge under paragraph 11 of the Advocates (Renumeration) Order, within fourteen days
Court orders
#- 1.The application dated 25th September 2025 was found incompetent and without merit
- 2.The application was struck out and dismissed with costs to the Appellant/Respondent
- Jurisdiction invoked
- Appellate/supervisory jurisdiction over taxation of costs; reference procedure under paragraph 11 of the Advocates (Renumeration) Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Wilfay Investment Ltd v Mwema & 7 others", Case Analysis (2026). Civil Appeal 18 of 2007. Source: https://new.kenyalaw.org/akn/ke/judgment/kemc/2026/928/eng@2026-09-22
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.