[2022] KEHC 1402 (KLR)

[2022] KEHC 1402 (KLR)

The court found that the applicant failed to satisfactorily explain the delay in filing the reference against the taxation ruling. Although the applicant claimed to have learned of the ruling after the prescribed period, there was no supporting affidavit from the colleague who allegedly communicated the decision,...

Source-derived case information.

Citation
[2022] KEHC 1402 (KLR)
Parties
Applicant: Gori, Ombongi & Company Advocates; Respondent: Mary Wangechi Kamara
Court
High Court
Court Station
High Court at Nyeri
Jurisdiction
Kenya
Case Number
Miscellaneous Application 4 of 2020
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxation
Outcome
application dismissed
Judges
CM Njagi
Legal Topics
Taxation of Costs, Extension of Time, Advocate Client Disputes
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocate Client Disputes

Source-derived case record

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Parties

Gori, Ombongi & Company Advocates

Applicant

Mary Wangechi Kamara

Respondent

Procedural Posture

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

  1. 1 Whether the delay in filing the reference against the taxation ruling has been satisfactorily explained.
  2. 2 Whether the intended reference has merit.
  3. 3 Whether the respondent will suffer prejudice if the orders sought are granted.

Ratio Decidendi

The court found that the applicant failed to satisfactorily explain the delay in filing the reference against the taxation ruling. Although the applicant claimed to have learned of the ruling after the prescribed period, there was no supporting affidavit from the colleague who allegedly communicated the decision, nor was there an explanation for the seven-week delay between drafting and filing the application. Furthermore, the applicant failed to annex a draft reference, which is necessary for the court to assess whether the intended reference raises triable issues. The absence of a draft reference was deemed fatal to the application. The court held that, even if justice could be done...

Court Disposition

application dismissed

Orders

  • The application for extension of time to file a reference against the taxation ruling is dismissed.
  • Costs of the application are awarded to the respondent.