[2022] KEHC 15752 (KLR)

[2022] KEHC 15752 (KLR)

The court found that the applicant failed to provide a logical or plausible reason for the delay in filing the reference. Although the applicant claimed to have written to the deputy registrar requesting the ruling and reasons for taxation, there was no evidence that the letter was ever sent or received, nor any...

Source-derived case information.

Citation
[2022] KEHC 15752 (KLR)
Parties
Applicant: Makhecha & Gitonga Advocates; Respondent: Standard Group PLC
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application E362 of 2020
Procedural Posture
Miscellaneous Application / Ruling on Chamber Summons for Enlargement of Time to File Reference Against Taxation
Outcome
application dismissed
Judges
JN Mulwa
Legal Topics
Taxation of Costs, Extension of Time, Advocates Remuneration Order
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Advocates Remuneration Order

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Parties

Makhecha & Gitonga Advocates

Applicant

Standard Group PLC

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Chamber Summons for Enlargement of Time to File Reference Against Taxation

  1. 1 Whether the applicant is entitled to an order for enlargement of time within which to file a reference against the taxing officer’s decision.
  2. 2 Whether the applicant has provided a plausible and satisfactory explanation for the delay in filing the reference.

Ratio Decidendi

The court found that the applicant failed to provide a logical or plausible reason for the delay in filing the reference. Although the applicant claimed to have written to the deputy registrar requesting the ruling and reasons for taxation, there was no evidence that the letter was ever sent or received, nor any indication of further steps taken to follow up within the eight-month period before the application was filed. The court held that the applicant did not meet the threshold for the discretionary order of enlargement of time as required by the applicable legal principles and authorities. Consequently, the application for enlargement of time was dismissed for lack of merit.

Court Disposition

application dismissed

Orders

  • The chamber summons dated December 6, 2021 is dismissed.
  • There shall be no orders as to costs.