[2014] KEHC 5767 (KLR)

[2014] KEHC 5767 (KLR)

The court found that the applicant had failed to provide any reasonable or sufficient explanation for the inordinate delay of eleven months in filing the application for enlargement of time. The applicant admitted to not having served the required notice to the Taxing Officer and did not offer any substantive reason...

Source-derived case information.

Citation
[2014] KEHC 5767 (KLR)
Parties
Respondent: Kwengu & Company Advocates; Applicant: Invesco Assurance Company Ltd.
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 145 of 2011
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation Decision
Outcome
application dismissed with costs
Judges
DA Onyancha
Legal Topics
Taxation of Costs, Enlargement of Time, Advocates Remuneration Order, Reference to Judge, Certificate of Taxation
Source Language
en
Civil Procedure Taxation of Costs Enlargement of Time Advocates Remuneration Order Reference to Judge Certificate of Taxation

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Parties

Kwengu & Company Advocates

Respondent

Invesco Assurance Company Ltd.

Applicant

Procedural Posture

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

  1. 1 Whether the court should exercise its discretion to enlarge time for the applicant to give notice to the Taxing Officer and file a reference against the taxation decision.
  2. 2 Whether the applicant has provided sufficient and reasonable explanation for the inordinate delay in filing the application for enlargement of time.
  3. 3 Whether the applicant is entitled to an order directing the Taxing Officer to furnish reasons for the taxation ruling despite not having served the requisite notice.

Ratio Decidendi

The court found that the applicant had failed to provide any reasonable or sufficient explanation for the inordinate delay of eleven months in filing the application for enlargement of time. The applicant admitted to not having served the required notice to the Taxing Officer and did not offer any substantive reason for the delay, merely citing unexplained 'confusion.' The court held that its discretion to enlarge time under Rule 11(4) of the Advocates Remuneration Order must be exercised judiciously and on reasonable grounds, which were absent in this case. The court also noted that the applicant could not seek an order directing the Taxing Officer to furnish reasons when it had never...

Court Disposition

application dismissed with costs

Orders

  • The application for enlargement of time is dismissed with costs to the respondent.
  • No order is made directing the Taxing Officer to furnish reasons for the taxation ruling.