[2019] KEHC 1383 (KLR)

[2019] KEHC 1383 (KLR)

The court held that the applicant's approach of combining an application for enlargement of time with a substantive challenge to the taxing officer's decision was procedurally improper. The Advocates Remuneration Order requires that an application for enlargement of time be made first, and only upon grant of such...

Source-derived case information.

Citation
[2019] KEHC 1383 (KLR)
Parties
Plaintiff: Health & Water Foundation; Defendant: Intervita Onlus (Now known as Weworld Onlus)
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Civil Case 147 of 2015
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time and Set Aside Taxation
Outcome
application dismissed with costs to the defendant
Judges
A Mbogholi-Msagha
Legal Topics
Taxation of Costs, Enlargement of Time, Review of Taxing Officer Decision
Source Language
en
Civil Procedure Taxation of Costs Enlargement of Time Review of Taxing Officer Decision

Source-derived case record

Summary, issues, holding and outcome

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Parties

Health & Water Foundation

Plaintiff

Intervita Onlus (Now known as Weworld Onlus)

Defendant

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time and Set Aside Taxation

  1. 1 Whether the applicant can simultaneously seek enlargement of time and challenge the taxing officer's decision in the same application.
  2. 2 Whether the procedural requirements under the Advocates Remuneration Order were complied with.
  3. 3 Whether Article 159(2)(d) of the Constitution can cure procedural defects in the application.

Ratio Decidendi

The court held that the applicant's approach of combining an application for enlargement of time with a substantive challenge to the taxing officer's decision was procedurally improper. The Advocates Remuneration Order requires that an application for enlargement of time be made first, and only upon grant of such leave can a substantive reference be filed. The court emphasized that procedural rules serve to ensure orderly justice and cannot be disregarded or cured by Article 159(2)(d) of the Constitution in this context. As a result, the court found that there was no competent application before it and dismissed the application with costs to the defendant.

Court Disposition

application dismissed with costs to the defendant

Orders

  • The application is dismissed with costs to the defendant.