[2016] KEHC 6359 (KLR)

[2016] KEHC 6359 (KLR)

The court found that the applicant failed to provide any supporting documentation to substantiate the claimed bank requirements for the delay. The court held that it was the applicant's responsibility to act diligently and that the respondent should not be burdened by the applicant's incapacity or delays....

Source-derived case information.

Citation
[2016] KEHC 6359 (KLR)
Parties
Applicant: Milimani Resort Hotel Limited; Respondent: Kenya Revenue Authority
Court
High Court
Court Station
High Court at Kisumu
Jurisdiction
Kenya
Case Number
Petition 14 of 2015
Procedural Posture
Constitutional Petition / Ruling on Application for Extension of Time to Comply With Court Order
Outcome
application dismissed
Legal Topics
Extension of Time, Bank Guarantee, Compliance With Court Orders, Costs Award
Source Language
en
Civil Procedure Tax Law Extension of Time Bank Guarantee Compliance With Court Orders Costs Award

Source-derived case record

Summary, issues, holding and outcome

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Parties

Milimani Resort Hotel Limited

Applicant

Kenya Revenue Authority

Respondent

Procedural Posture

Constitutional Petition / Ruling on Application for Extension of Time to Comply With Court Order

  1. 1 Whether the petitioner has provided sufficient grounds for extension of time to comply with the court order for provision of a bank guarantee.
  2. 2 Whether the application amounts to a review of the earlier court order without a formal request for review or appeal.

Ratio Decidendi

The court found that the applicant failed to provide any supporting documentation to substantiate the claimed bank requirements for the delay. The court held that it was the applicant's responsibility to act diligently and that the respondent should not be burdened by the applicant's incapacity or delays. Furthermore, the court noted that granting the application would effectively amount to a review of its earlier order, which the applicant had neither sought nor appealed against. The application was also deemed premature as it was filed before the expiry of the original compliance period. Consequently, the court disallowed the application and awarded costs to the respondent.

Court Disposition

application dismissed

Orders

  • The application for extension of time is disallowed.
  • The respondent shall have the costs of the application.