Mulwa & Mulwa Advocates v County Government of Machakos (Environment and Land Miscellaneous.(Reference) Application 2 of 2021) [2023] KEELC 17529 (KLR) (17 May 2023) (Ruling)
- Court
- Environment & Land Court
- Case number
- 17529
- Citation
- [2023] KEELC 17529 (KLR)
- Decided
- 17 May 2023
The court found that the Applicant failed to demonstrate how the Taxing Officer erred in principle by determining the instructions fees based on her discretion.
Facts
The Applicant sought to have the decision of the Taxing Officer Hon J Bartoo set aside and for a fresh taxation of their Amended Bill of Costs. The suit was compromised in 2014, and the value of the subject property was not provided in the pleadings or judgment.
Issues
- Whether the court should set aside the decision of the Taxing Officer Hon J Bartoo regarding the taxation of the Applicant's Amended Bill of Costs
- Whether the Taxing Officer erred in awarding the instructions fees, getting up fees, and VAT
Reasoning
The court relied on legal provisions and authorities to conclude that the Taxing Officer did not commit any error in awarding the instructions fees and getting up fees, which is one-third of the instructions fees. The court also found that the VAT could not be awarded as the Applicant did not provide proof.
Outcome
The court did not make any order as to costs.
Authorities cited
Legislation (2)
- Advocates Remuneration Order 2014
- VAT Act 2015
Cases cited (6)
- Joreth Limited v Kigano & Associates (2002) eKLR
- Republic v Ministry of Agriculture and 2 others: Exparte Muchiri W’Njuguna & others (2006) eKLR
- Republic v Commissioner of Domestic Taxes Ex parte Ukwala Supermarket Limited & 2 Others (2018) eKLR
- Premchand Raichand Ltd v Quarry Services of East Africa Ltd (No. 3) (1972) E.A. 162
- First American Bank of Kenya v Shah and Others (2002) EALR 64 at 69
- Mwangangi & Company Advocates v Machakos County (2020) eKLR
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