[2020] KEHC 2403 (KLR)

[2020] KEHC 2403 (KLR)

The court found that the applicant failed to provide a satisfactory and excusable explanation for the delay in filing the reference against the taxing officer's decision. While the applicant cited closure of offices due to the Covid-19 pandemic, the court noted that courts were still operational, albeit with reduced...

Source-derived case information.

Citation
[2020] KEHC 2403 (KLR)
Parties
Applicant: Bedrock Holdings Limited; Respondent: Bedrock Security Services Limited
Court
High Court
Court Station
High Court at Kisumu
Jurisdiction
Kenya
Case Number
Reference 109 of 2020
Procedural Posture
Miscellaneous Application / Ruling on Application for Enlargement of Time to File Reference Against Taxation
Outcome
application dismissed
Judges
TW Cherere
Legal Topics
Extension of Time, Taxation of Costs, Advocates Remuneration Order, Reference Procedure
Source Language
en
Civil Procedure Extension of Time Taxation of Costs Advocates Remuneration Order Reference Procedure

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 2 Authorities cited 7 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Bedrock Holdings Limited

Applicant

Bedrock Security Services Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Enlargement of Time to File Reference Against Taxation

  1. 1 Whether the applicant has provided sufficient and excusable reasons for delay in filing a reference against the taxing officer's decision.
  2. 2 Whether the court should exercise its discretion to enlarge time for filing a reference under Paragraph 11 of the Advocates Remuneration Order.

Ratio Decidendi

The court found that the applicant failed to provide a satisfactory and excusable explanation for the delay in filing the reference against the taxing officer's decision. While the applicant cited closure of offices due to the Covid-19 pandemic, the court noted that courts were still operational, albeit with reduced workload, and the applicant was still required to comply with express legal provisions. The court emphasized that extension of time is not a right but a discretionary and equitable remedy, only available to parties who lay a sufficient basis for the delay. In this case, the applicant did not meet the threshold for the grant of extension of time, and the delay was not...

Court Disposition

application dismissed

Orders

  • The chamber summons dated 24.06.2020 filed on 29.06.2020 is dismissed with costs to the respondent.
  • The applicant's chamber summons dated and filed on 24.07.2020 seeking similar orders is also dismissed.