[2023] KEELC 19278 (KLR)

[2023] KEELC 19278 (KLR)

The court found that the client had provided a reasonable explanation for the delay in filing the reference, namely the inability to access the ruling in time, and that the delay was only eight days. The court recognized that perusal of the ruling was necessary for the client to properly itemize the contested items...

Source-derived case information.

Citation
[2023] KEELC 19278 (KLR)
Parties
Applicant: Everton Coal Enterprises Limited; Respondent: Wanjiru Theuri & Company Advocates
Court
Environment and Land Court
Court Station
Environment and Land Court at Thika
Jurisdiction
Kenya
Case Number
Miscellaneous Application 41 of 2021
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation
Outcome
application for enlargement of time allowed
Judges
BM Eboso
Legal Topics
Taxation of Costs, Enlargement of Time, Advocate Client Disputes
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Enlargement of Time Advocate Client Disputes

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Parties

Everton Coal Enterprises Limited

Applicant

Wanjiru Theuri & Company Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation

  1. 1 Whether the client has satisfied the criteria for enlargement of time to file a reference against the taxing officer's decision.
  2. 2 Whether the delay in filing the reference was reasonably explained.

Ratio Decidendi

The court found that the client had provided a reasonable explanation for the delay in filing the reference, namely the inability to access the ruling in time, and that the delay was only eight days. The court recognized that perusal of the ruling was necessary for the client to properly itemize the contested items in the bill of costs. Applying the criteria set out by the Supreme Court in Nicholas Kiptoo Arap Korir Salat, the court held that the client had satisfied the requirements for enlargement of time. The court further determined that any prejudice to the advocate could be compensated by an award of reasonable costs. Accordingly, the court exercised its discretion to grant the...

Court Disposition

application for enlargement of time allowed

Orders

  • The client is granted seven (7) working days from the date of the ruling to lodge a fresh notice of objection and file a chamber summons constituting the substantive reference.
  • The client shall within the same period pay to the advocate throw away costs of Kshs 50,000 covering the present application.