[2014] KEHC 545 (KLR)

[2014] KEHC 545 (KLR)

The court found that the delay in filing the application for extension of time was not inordinate, as the applicant received the ruling on 6th May 2014 and filed the application on 27th May 2014, following a ruling delivered on 31st March 2014. The applicant admitted the mistake and provided a reasonable explanation...

Source-derived case information.

Citation
[2014] KEHC 545 (KLR)
Parties
Applicant: Mareka & Company Advocate; Respondent: Zekhem Construction (Kenya)
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Application 355 of 2012
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Notice of Objection to Taxation
Outcome
application allowed
Judges
REA Ougo
Legal Topics
Taxation of Costs, Extension of Time, Advocate Client Disputes
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocate Client Disputes

Source-derived case record

Summary, issues, holding and outcome

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Parties

Mareka & Company Advocate

Applicant

Zekhem Construction (Kenya)

Respondent

Procedural Posture

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

  1. 1 Whether the applicant should be granted extension of time to file a notice of objection to the taxing officer's decision out of time.
  2. 2 Whether the delay in filing the application was inordinate and if sufficient cause was shown for the delay.
  3. 3 Whether the respondent would suffer prejudice if the extension is granted.

Ratio Decidendi

The court found that the delay in filing the application for extension of time was not inordinate, as the applicant received the ruling on 6th May 2014 and filed the application on 27th May 2014, following a ruling delivered on 31st March 2014. The applicant admitted the mistake and provided a reasonable explanation for the delay. The court exercised its discretion in favour of the applicant, noting that no prejudice would be caused to the respondent by granting the extension, as the reference would be considered on its merits. The absence of a draft reference was noted but did not preclude the exercise of discretion. The court ordered that the applicant file the notice of objection...

Court Disposition

application allowed

Orders

  • The applicant shall file a Notice of Objection within 14 days from the date of this ruling.
  • Costs shall be in the cause.