[2023] KEELC 22207 (KLR)

[2023] KEELC 22207 (KLR)

The court found that the applicants were not notified of the date of delivery of the ruling on taxation, and the respondents did not demonstrate that such notice was served. The absence of notification constituted a sufficient and plausible reason for the applicants' failure to lodge an objection and reference...

Source-derived case information.

Citation
[2023] KEELC 22207 (KLR)
Parties
Applicant: Grace Bible Church Machakos; Applicant: Christopher Musembi Mutiso; Respondent: Jackson Munyao Kyalo; Respondent: Richard Mumo Kioko
Court
Environment and Land Court
Court Station
Environment and Land Court at Machakos
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application E029 of 2021
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Objection and Reference Against Taxation
Outcome
application allowed
Judges
CA Ochieng
Legal Topics
Taxation of Costs, Extension of Time, Service of Process, Court Discretion
Source Language
en
Civil Procedure Land and Property Taxation of Costs Extension of Time Service of Process Court Discretion

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Parties

Grace Bible Church Machakos

Applicant

Christopher Musembi Mutiso

Applicant

Jackson Munyao Kyalo

Respondent

Richard Mumo Kioko

Respondent

Procedural Posture

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

  1. 1 Whether the court should enlarge time to enable the applicants to serve a notice of objection and lodge a reference out of time against the taxing officer's ruling delivered on 6th April, 2023.
  2. 2 Whether failure to serve notice of the ruling and certificate of taxation on the applicants justified the delay in filing the objection and reference.

Ratio Decidendi

The court found that the applicants were not notified of the date of delivery of the ruling on taxation, and the respondents did not demonstrate that such notice was served. The absence of notification constituted a sufficient and plausible reason for the applicants' failure to lodge an objection and reference within the statutory fourteen-day period. The court exercised its discretion under Clause 11(4) of the Advocates Remuneration Order to enlarge time, holding that the delay was not inordinate and was excusable in the circumstances. The application to enlarge time was therefore merited and allowed, with the applicants directed to file their objection and reference within fourteen days.

Court Disposition

application allowed

Orders

  • Time for lodging objection and reference against the taxing officer's ruling delivered on 6th April, 2023 is enlarged; applicants to file within fourteen days from the date of this ruling.
  • Costs of the application will be in the cause.