[2019] KEHC 4152 (KLR)

[2019] KEHC 4152 (KLR)

The court found that the applicant was duly served with all relevant documents and notices pertaining to the taxation proceedings, as evidenced by multiple affidavits of service on record. The applicant's claim of lack of service was not substantiated, and the court noted that the applicant exercised his right not...

Source-derived case information.

Citation
[2019] KEHC 4152 (KLR)
Parties
Applicant: George Miyare t/a Miyare & Company Advocates; Respondent: Evans Gor Semelang’o
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Cause 9 of 2017
Procedural Posture
Miscellaneous Application / Ruling on Application for Leave to File Reference Out of Time and Stay of Execution
Outcome
application dismissed with costs
Judges
AN Makau
Legal Topics
Taxation of Costs, Advocate Client Disputes, Leave to File Reference Out of Time, Service of Process
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Disputes Leave to File Reference Out of Time Service of Process

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Parties

George Miyare t/a Miyare & Company Advocates

Applicant

Evans Gor Semelang’o

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Leave to File Reference Out of Time and Stay of Execution

  1. 1 Whether the applicant is entitled to leave to file a reference against the taxation ruling delivered on 31/8/2017 out of time.
  2. 2 Whether the applicant was properly served with the relevant documents and notices in the taxation proceedings.
  3. 3 Whether the court can set aside the taxation ruling and certificate of taxation in the absence of a reference.

Ratio Decidendi

The court found that the applicant was duly served with all relevant documents and notices pertaining to the taxation proceedings, as evidenced by multiple affidavits of service on record. The applicant's claim of lack of service was not substantiated, and the court noted that the applicant exercised his right not to participate in the taxation. The delay of 1 year and 7 months in seeking leave to file a reference was deemed inordinate and unexplained, with no sufficient or cogent reasons advanced for the failure to act promptly. The court held that there was no basis to exercise its discretion to grant leave to file a reference out of time or to set aside the taxation ruling and...

Court Disposition

application dismissed with costs

Orders

  • The application dated 6th March 2019 is dismissed with costs to the respondent.