[2024] KEHC 8052 (KLR)

[2024] KEHC 8052 (KLR)

The court found that the applicant delayed by approximately 12 days beyond the prescribed 14-day period for filing an objection to the taxing officer's decision. The only reason advanced for the delay was the bereavement of counsel, but no further details or evidence were provided to substantiate or clarify the...

Source-derived case information.

Citation
[2024] KEHC 8052 (KLR)
Parties
Respondent: Gekanana & Company Advocates; Applicant: Worhbune Family (Wartha) as the vendors Kakolokol Limited Think Farming Limited and Nutgencies Limited
Court
High Court
Court Station
High Court at Malindi
Jurisdiction
Kenya
Case Number
Miscellaneous Application 71 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Objection to Taxation
Outcome
application dismissed with costs to the respondent
Judges
SM Githinji
Legal Topics
Taxation of Costs, Extension of Time, Advocates Remuneration Order, Judicial Discretion
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Advocates Remuneration Order Judicial Discretion

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Parties

Gekanana & Company Advocates

Respondent

Worhbune Family (Wartha) as the vendors Kakolokol Limited Think Farming Limited and Nutgencies Limited

Applicant

Procedural Posture

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

  1. 1 Whether the applicant has provided sufficient cause for the delay in filing an objection to the taxing officer's decision out of time.
  2. 2 Whether the court should exercise its discretion to grant leave for extension of time to file the objection.

Ratio Decidendi

The court found that the applicant delayed by approximately 12 days beyond the prescribed 14-day period for filing an objection to the taxing officer's decision. The only reason advanced for the delay was the bereavement of counsel, but no further details or evidence were provided to substantiate or clarify the period of bereavement. The court held that the explanation was insufficient and the delay inordinate. Applying the principles of judicial discretion, the court concluded that the applicant failed to demonstrate sufficient cause to warrant extension of time. Consequently, the application for leave to file the objection out of time was dismissed with costs to the respondent.

Court Disposition

application dismissed with costs to the respondent

Orders

  • The chamber summons dated 13/3/2023 is dismissed.
  • Costs of the application are awarded to the respondent.