https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/7407

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/7407

The taxing officer issued a detailed ruling availed on 15/7/2025, so the 14-day period for filing a reference expired on 28/7/2025. The reference filed on 19/8/2025 was therefore out of time, and the court lacked jurisdiction to entertain it absent leave; it had to be struck out.

Source-derived case information.

Citation
[2026] KEHC 7407 (KLR)
Parties
Applicant: Anyumba & Associates Advocates; Respondent: Owuor Felix Apollo
Court
High Court
Jurisdiction
Kenya
Case Number
Civil Miscellaneous Application E093 of 2025
Procedural Posture
Civil Miscellaneous Application / Ruling on Preliminary Objection/reference Against Taxation
Outcome
Reference struck out with costs to the applicant.
Judges
["A Mabeya"]
Legal Topics
Reference From Taxation, Time Limits Under Paragraph 11 of the Advocates Remuneration Order, Jurisdiction to Entertain Out of Time Reference, Retainer Agreement, Striking Out
Source Language
en
Civil Procedure Advocates' Remuneration Taxation of Costs Reference From Taxation Time Limits Under Paragraph 11 of the Advocates Remuneration Order Jurisdiction to Entertain Out of Time Reference Retainer Agreement Striking Out

Source-derived case record

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Parties

Anyumba & Associates Advocates

Applicant

Owuor Felix Apollo

Respondent

Procedural Posture

Civil Miscellaneous Application / Ruling on Preliminary Objection/reference Against Taxation

  1. 1 Whether the reference was filed out of time under paragraph 11 of the Advocates Remuneration Order
  2. 2 Whether the court had jurisdiction to entertain a reference filed out of time
  3. 3 Whether the taxing officer's detailed ruling required a separate request for reasons before filing the reference

Ratio Decidendi

The taxing officer issued a detailed ruling availed on 15/7/2025, so the 14-day period for filing a reference expired on 28/7/2025. The reference filed on 19/8/2025 was therefore out of time, and the court lacked jurisdiction to entertain it absent leave; it had to be struck out.

Court Disposition

Reference struck out with costs to the applicant.

Orders

  • The respondent's reference is struck out.
  • Costs awarded to the applicant.