[2021] KEHC 6644 (KLR)

[2021] KEHC 6644 (KLR)

The court found that the applicant's explanation for the three-day delay—Covid-19 restrictions affecting office operations—was uncontroverted and reasonable. The delay was not inordinate, and there was no evidence of prejudice to the respondent. The court held that the applicant should not have combined the request...

Source-derived case information.

Citation
[2021] KEHC 6644 (KLR)
Parties
Applicant: C.N Kihara & Company Advocates; Respondent: Maendeleo Ya Wanawake Organization (MYWO)
Court
High Court
Court Station
High Court at Machakos
Jurisdiction
Kenya
Case Number
Miscellaneous Application 416 of 2019
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Objection to Taxation
Outcome
Application for extension of time allowed; applicant to file objection within 10 days; costs to respondent.
Judges
GV Odunga
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Extension of Time, Covid 19 Court Delays
Source Language
en
Civil Procedure Taxation of Costs Advocate Client Bill of Costs Extension of Time Covid 19 Court Delays

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Parties

C.N Kihara & Company Advocates

Applicant

Maendeleo Ya Wanawake Organization (MYWO)

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Objection to Taxation

  1. 1 Whether the applicant has provided sufficient reason for the delay in filing the objection to the taxation decision.
  2. 2 Whether the court should exercise its discretion to extend time for filing a reference against the Taxing Officer's decision.
  3. 3 Whether the reliefs seeking to set aside the Taxing Officer's taxation are premature before extension of time is granted.

Ratio Decidendi

The court found that the applicant's explanation for the three-day delay—Covid-19 restrictions affecting office operations—was uncontroverted and reasonable. The delay was not inordinate, and there was no evidence of prejudice to the respondent. The court held that the applicant should not have combined the request for extension of time with substantive reliefs against the taxation decision, as the latter were premature without first obtaining leave to file the objection out of time. The court exercised its discretion to allow the extension of time for filing the objection, granting the applicant ten days to do so, and awarded costs of the application to the respondent.

Court Disposition

Application for extension of time allowed; applicant to file objection within 10 days; costs to respondent.

Orders

  • Prayer 2 of the Chamber Summons dated 9th November, 2020 is allowed.
  • The applicant is directed to file the objection within 10 days from the date of the ruling.