[2023] KEELC 16248 (KLR)

[2023] KEELC 16248 (KLR)

The court found that the appellant failed to provide a reasonable and satisfactory explanation for the delay in filing the notice of objection to the taxation. There was no evidence that the taxing officer withheld the ruling or court file for over two months, nor was there any timely request for the ruling or...

Source-derived case information.

Citation
[2023] KEELC 16248 (KLR)
Parties
Appellant: Stephen Mwihia Maragara; Respondent: Mwangi Macharia Kamurara (Sued as the legal representative of the Estate of Mwangi Kamurara Mathigi, Deceased)
Court
Environment and Land Court
Court Station
Environment and Land Court at Nyahururu
Jurisdiction
Kenya
Case Number
Environment and Land Appeal 16 of 2018
Procedural Posture
Environment and Land Appeal / Ruling on Application for Extension of Time to File Notice of Objection to Taxation
Outcome
Application dismissed.
Judges
YM Angima
Legal Topics
Extension of Time, Taxation of Costs, Advocates Remuneration Order, Notice of Objection, Delay and Diligence
Source Language
en
Civil Procedure Land and Property Extension of Time Taxation of Costs Advocates Remuneration Order Notice of Objection Delay and Diligence

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Parties

Stephen Mwihia Maragara

Appellant

Mwangi Macharia Kamurara (Sued as the legal representative of the Estate of Mwangi Kamurara Mathigi, Deceased)

Respondent

Procedural Posture

Environment and Land Appeal / Ruling on Application for Extension of Time to File Notice of Objection to Taxation

  1. 1 Whether the appellant has made out a case for extension of time to file his notice of objection out of time.
  2. 2 Whether the delay in filing the notice of objection was reasonably explained by the appellant.
  3. 3 Whether granting the extension would prejudice the respondent.

Ratio Decidendi

The court found that the appellant failed to provide a reasonable and satisfactory explanation for the delay in filing the notice of objection to the taxation. There was no evidence that the taxing officer withheld the ruling or court file for over two months, nor was there any timely request for the ruling or complaint about the file's unavailability. The only documented request was made after the objection period had lapsed. The court concluded that the appellant was not diligent and that the application for extension of time appeared to be an afterthought. Given the interlocutory nature of the appeal and the protracted duration of the matter, the court determined that further delay...

Court Disposition

Application dismissed.

Orders

  • The chamber summons dated August 10, 2022 is dismissed with no order as to costs.