Mereka & Company Advocates v New Kenya Co-operative Creameries Limited (Miscellaneous Civil Application 499 of 2012) [2026] KEHC 10193 (KLR) (Civ) (2 July 2026) (Ruling)

Mereka & Company Advocates v New Kenya Co-operative Creameries Limited (Miscellaneous Civil Application 499 of 2012) [2026] KEHC 10193 (KLR) (Civ) (2 July 2026) (Ruling)

The applicant established that it was not to blame for the delay, gave a reasonable and convincing explanation for missing the filing deadline, showed the delay was excusable and not inordinate, and demonstrated no prejudice to the respondent. The court therefore exercised its discretion to extend time and allow...

Source-derived case information.

Citation
[2026] KEHC 10193 (KLR)
Parties
Applicant: Mereka & Company Advocates; Respondent: New Kenya Co-operative Creameries Limited
Court
High Court
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 499 of 2012
Procedural Posture
Advocate Client Taxation Reference Application for Leave to File Reference Out of Time / Ruling on Application for Extension of Time
Outcome
Application allowed
Judges
["Sifuna Nixon"]
Legal Topics
Leave to File Reference Out of Time, Taxation of Advocate Client Bill of Costs, Delay in Filing Reference, Right to Be Heard, Stay of Execution Pending Reference
Source Language
en
Advocates Remuneration Civil Procedure Taxation of Costs Constitutional Law Leave to File Reference Out of Time Taxation of Advocate Client Bill of Costs Delay in Filing Reference Right to Be Heard +1 more

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Parties

Mereka & Company Advocates

Applicant

New Kenya Co-operative Creameries Limited

Respondent

Procedural Posture

Advocate Client Taxation Reference Application for Leave to File Reference Out of Time / Ruling on Application for Extension of Time

  1. 1 Whether the applicant had shown sufficient cause to extend time for filing a reference against taxation.
  2. 2 Whether the delay was excusable given alleged lack of notice of the taxation ruling.
  3. 3 Whether the respondent would suffer prejudice if leave was granted.

Ratio Decidendi

The applicant established that it was not to blame for the delay, gave a reasonable and convincing explanation for missing the filing deadline, showed the delay was excusable and not inordinate, and demonstrated no prejudice to the respondent. The court therefore exercised its discretion to extend time and allow filing of the reference out of time, while reserving the merits for the substantive reference.

Court Disposition

Application allowed

Orders

  • Leave granted to file a reference out of time against the taxation decision delivered in March 2025 by Hon. E. Wambo, Taxing Officer.
  • The reference shall be filed within 14 days from the date of the ruling.