[2025] KEELC 1210 (KLR)

[2025] KEELC 1210 (KLR)

The court found that the applicant failed to provide any reasonable or satisfactory explanation for the delay in filing the reference against the taxing officer's decision. Neither the application nor the supporting affidavit explained the delay, and there was no evidence that the applicant had instructed its...

Source-derived case information.

Citation
[2025] KEELC 1210 (KLR)
Parties
Applicant: Kenya Sunny Industries Company Ltd; Respondent: Amondi & Company Advocates
Court
Environment and Land Court
Court Station
Environment and Land Court at Vihiga
Jurisdiction
Kenya
Case Number
Environment & Land Miscellaneous Case E002 of 2025
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation
Outcome
application dismissed
Judges
E Asati
Legal Topics
Taxation of Costs, Extension of Time, Advocate Remuneration Order, Reference Procedure
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocate Remuneration Order Reference Procedure

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 6 Party arguments 2 Amounts and remedies 1
Sign in to unlock

Parties

Kenya Sunny Industries Company Ltd

Applicant

Amondi & Company Advocates

Respondent

Procedural Posture

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

  1. 1 Whether the applicant has provided sufficient reason for the delay in filing the reference against the taxing officer's decision.
  2. 2 Whether the court should exercise its discretion to enlarge time for filing the reference under Paragraph 11 of the Advocates (Remuneration) Order.
  3. 3 Whether granting the application would occasion prejudice to the respondent.

Ratio Decidendi

The court found that the applicant failed to provide any reasonable or satisfactory explanation for the delay in filing the reference against the taxing officer's decision. Neither the application nor the supporting affidavit explained the delay, and there was no evidence that the applicant had instructed its previous advocates to file the reference. The court held that the discretion to enlarge time under Paragraph 11 of the Advocates (Remuneration) Order is only exercised where sufficient cause is shown, which was not demonstrated in this case. The court further found that granting the application would prejudice the respondent, who had already initiated execution proceedings....

Court Disposition

application dismissed

Orders

  • The application for enlargement of time to file a reference is dismissed.
  • Each party to bear its own costs of the application.