[2023] KEHC 20810 (KLR)

[2023] KEHC 20810 (KLR)

The court found that the applicant failed to provide a satisfactory explanation for the delay in filing the notice of objection and reference against the taxing officer's decision. Although the applicant claimed to have obtained the ruling after the prescribed period, there was no evidence of any difficulty in...

Source-derived case information.

Citation
[2023] KEHC 20810 (KLR)
Parties
Applicant: Mbai Waweru Advocates (Formerly B Mbai Associates Advocates); Respondent: Kenyan Alliance Insurance Co Ltd
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 380 of 2019
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision
Outcome
application dismissed
Judges
JN Mulwa
Legal Topics
Advocates Remuneration, Taxation of Costs, Extension of Time, Reference Against Taxing Officer
Source Language
en
Civil Procedure Advocates Remuneration Taxation of Costs Extension of Time Reference Against Taxing Officer

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Parties

Mbai Waweru Advocates (Formerly B Mbai Associates Advocates)

Applicant

Kenyan Alliance Insurance Co Ltd

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision

  1. 1 Whether the applicant has established sufficient grounds for extension of time to file a reference against the taxing officer's decision.
  2. 2 Whether the delay in filing the notice of objection and reference was satisfactorily explained.

Ratio Decidendi

The court found that the applicant failed to provide a satisfactory explanation for the delay in filing the notice of objection and reference against the taxing officer's decision. Although the applicant claimed to have obtained the ruling after the prescribed period, there was no evidence of any difficulty in obtaining the ruling or any efforts made to secure it within time. The court held that the delay of over three months was unexplained and that there were no valid reasons to exercise its discretion to extend time. Consequently, the application for extension of time was dismissed as devoid of merit.

Court Disposition

application dismissed

Orders

  • The applicant's chamber summons dated April 5, 2022 is dismissed.
  • No orders as to costs.