[2021] KEHC 3337 (KLR)

[2021] KEHC 3337 (KLR)

The court found that the applicant had provided sufficient justification for the extension of time to file a reference, primarily due to the electronic delivery of the ruling and the lack of verifiable evidence regarding the communication of the Taxing Officer's reasons. The court noted that the respondent's...

Source-derived case information.

Citation
[2021] KEHC 3337 (KLR)
Parties
Applicant: Angelina Mukii Mwau; Respondent: Petronilla Wanza; Respondent: Jacinta Mutio; Respondent: Simon Kyalo
Court
High Court
Court Station
High Court at Makueni
Jurisdiction
Kenya
Case Number
Succession Cause 5 of 2019
Procedural Posture
Miscellaneous Application / Ruling on Application for Stay of Execution and Extension of Time to File Reference Against Taxation
Outcome
application allowed
Judges
GMA Dulu
Legal Topics
Taxation of Costs, Extension of Time, Stay of Execution
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Stay of Execution

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 2 Authorities cited 3 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Angelina Mukii Mwau

Applicant

Petronilla Wanza

Respondent

Jacinta Mutio

Respondent

Simon Kyalo

Respondent

Procedural Posture

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

  1. 1 Whether the applicant is entitled to an extension of time to file a reference against the decision of the Taxing Officer.
  2. 2 Whether a stay of execution of the certificate of taxation should be granted pending determination of the reference.
  3. 3 Whether the application was brought in bad faith or is vexatious.

Ratio Decidendi

The court found that the applicant had provided sufficient justification for the extension of time to file a reference, primarily due to the electronic delivery of the ruling and the lack of verifiable evidence regarding the communication of the Taxing Officer's reasons. The court noted that the respondent's averments on the actions of the Taxing Officer could not be independently verified, as no affidavit from the Taxing Officer or official court communication was provided. The court also determined that, in the absence of a stay, the applicant was likely to suffer substantial loss if the certificate of taxation was executed. Accordingly, the court exercised its discretion to enlarge...

Court Disposition

application allowed

Orders

  • Prayer 2 of the application for stay of execution is granted.
  • Time is enlarged for the applicant to file a reference within 14 days from the date of the ruling.