[2021] KEELRC 1610 (KLR)

[2021] KEELRC 1610 (KLR)

The court found that the Respondent/Applicant failed to provide any cogent or compelling reason for the delay in filing the reference against the taxation decision. The evidence on record showed that the Respondent/Applicant was duly served with the taxation notices, and the explanation offered for the delay was...

Source-derived case information.

Citation
[2021] KEELRC 1610 (KLR)
Parties
Claimant: Ludwick Musindi; Respondent: Nancy Nduta
Court
Employment and Labour Relations Court
Court Station
Employment and Labour Relations Court at Nairobi
Jurisdiction
Kenya
Case Number
Cause 386 of 2016
Procedural Posture
Miscellaneous Application / Ruling on Application for Enlargement of Time to File Objection to Taxation
Outcome
application dismissed with costs to the claimant/respondent
Judges
AN Makau
Legal Topics
Taxation of Costs, Extension of Time, Service of Process, Advocates Remuneration Order
Source Language
en
Civil Procedure Employment and Labour Taxation of Costs Extension of Time Service of Process Advocates Remuneration Order

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Summary, issues, holding and outcome

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Parties

Ludwick Musindi

Claimant

Nancy Nduta

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Enlargement of Time to File Objection to Taxation

  1. 1 Whether the Respondent/Applicant has provided sufficient grounds for enlargement of time to file an objection to taxation under Rule 11(1) of the Advocates Remuneration Order.
  2. 2 Whether the Respondent/Applicant was duly served with the requisite documents regarding taxation.
  3. 3 Whether failure to file the reference within the prescribed time can be excused under Article 159(2)(d) of the Constitution.

Ratio Decidendi

The court found that the Respondent/Applicant failed to provide any cogent or compelling reason for the delay in filing the reference against the taxation decision. The evidence on record showed that the Respondent/Applicant was duly served with the taxation notices, and the explanation offered for the delay was unsubstantiated. The court emphasized that while procedural rules may be relaxed in the interest of justice, such relaxation is not automatic and must be justified by exceptional circumstances. In this case, the Respondent/Applicant's failure to act within the prescribed time was not excusable, and the attempt to challenge the taxation at this late stage was deemed incompetent....

Court Disposition

application dismissed with costs to the claimant/respondent

Orders

  • The application for enlargement of time to file an objection to taxation is dismissed.
  • Costs awarded to the Claimant/Respondent.