[2023] KEHC 70 (KLR)

[2023] KEHC 70 (KLR)

The court dismissed the respondent's application for enlargement of time to file a reference against the taxing officer's ruling because the respondent failed to provide any explanation or justification for the delay in filing the reference. The court emphasized that the statutory timelines for challenging a taxing...

Source-derived case information.

Citation
[2023] KEHC 70 (KLR)
Parties
Applicant: Jones Nyachiro t/a M/S Nyachiro Nyagaka Co. Advocates; Respondent: County Government of Nyamira
Court
High Court
Court Station
High Court at Nyamira
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Case E004 of 2022
Procedural Posture
Miscellaneous Civil Case / Ruling on Application to Enlarge Time to File Reference Against Taxing Officer's Ruling
Outcome
application dismissed
Judges
FA Ochieng
Legal Topics
Taxation of Costs, Enlargement of Time, Advocates Remuneration Order
Source Language
en
Civil Procedure Taxation of Costs Enlargement of Time Advocates Remuneration Order

Source-derived case record

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Parties

Jones Nyachiro t/a M/S Nyachiro Nyagaka Co. Advocates

Applicant

County Government of Nyamira

Respondent

Procedural Posture

Miscellaneous Civil Case / Ruling on Application to Enlarge Time to File Reference Against Taxing Officer's Ruling

  1. 1 Whether the court should enlarge time for the respondent to file a reference against the taxing officer's ruling.
  2. 2 Whether the respondent provided sufficient explanation for the delay in filing the reference.
  3. 3 Whether the taxing officer erred in awarding instruction fees above the lower scale without a court order.

Ratio Decidendi

The court dismissed the respondent's application for enlargement of time to file a reference against the taxing officer's ruling because the respondent failed to provide any explanation or justification for the delay in filing the reference. The court emphasized that the statutory timelines for challenging a taxing officer's decision are mandatory unless sufficient cause for extension is demonstrated. Since the respondent did not canvass or address the delay, the court found no basis to exercise its discretion to enlarge time. Submissions on the merits of the intended reference were deemed premature, as the threshold issue of delay had not been overcome. Consequently, the application was...

Court Disposition

application dismissed

Orders

  • The chamber summons dated June 13, 2022 is dismissed.
  • The respondent (client) shall pay the costs of the application to the applicant (advocate).