RULING OF THE COURT
This is an application to the full court under sub-rule (5) of Rule 109 of the Court's Rules from the decision of a single Judge (Shah, J.A.). On the 31st January, 1998, the learned single Judge made an order which, inter alia, awarded VAT at 15% to the bill of costs which had been taxed by a Deputy Registrar of the court at Mombasa at the total sum of Shs.15,635/=. That sum had been awarded to A.C.A. D'Souza and Abdulshakoor Khandwalla who had successfully opposed an appeal filed against them by E.A. Building Society Limited, who has now made this application before us. We shall hereinafter refer to E.A. Building Society Limited as the applicant and D'Souza and Khandwalla as the respondents. The respondents were dissatisfied with the sum of Shs.15,635/= awarded to them as costs by the Deputy Registrar and they made a reference to the single Judge pursuant to Rule 109 (2) of the Court's Rules. Rule 109 is to the following effect:-
"109 (1)Any person who is dissa tisf…