https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9884

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9884

The applicant showed sufficient cause for enlargement of time because the taxation ruling was delivered without notice after the scheduled date and the applicant only discovered it when execution started; the delay was not attributable to the applicant. Because leave to challenge the ruling would be rendered...

Source-derived case information.

Citation
[2026] KEHC 9884 (KLR)
Parties
Applicant: Mombasa Parents Club also Known as the Nyali School; Respondent: Wangila and Wangila Advocates
Court
High Court
Jurisdiction
Kenya
Case Number
Commercial Case E018 of 2026
Procedural Posture
Commercial Case; Chamber Summons Seeking Enlargement of Time and Stay Pending Intended Taxation Reference / Ruling on Application
Outcome
Application allowed
Judges
["WM Kagendo."]
Legal Topics
Enlargement of Time, Taxation Reference, Stay of Execution, Notice of Objection to Taxation, Service of Taxation Ruling, Certificate of Costs
Source Language
en
Civil Procedure Advocates' Remuneration Costs and Taxation Enlargement of Time Taxation Reference Stay of Execution Notice of Objection to Taxation Service of Taxation Ruling +1 more

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Parties

Mombasa Parents Club also Known as the Nyali School

Applicant

Wangila and Wangila Advocates

Respondent

Procedural Posture

Commercial Case; Chamber Summons Seeking Enlargement of Time and Stay Pending Intended Taxation Reference / Ruling on Application

  1. 1 Whether sufficient cause existed to enlarge time for filing a taxation reference out of time
  2. 2 Whether a stay of execution should issue pending the intended reference

Ratio Decidendi

The applicant showed sufficient cause for enlargement of time because the taxation ruling was delivered without notice after the scheduled date and the applicant only discovered it when execution started; the delay was not attributable to the applicant. Because leave to challenge the ruling would be rendered worthless if execution proceeded, a stay was necessary and appropriate pending the intended reference.

Court Disposition

Application allowed

Orders

  • Leave granted to file an objection and taxation reference out of time; the applicant must file and serve the reference within 30 days from the date of the ruling.
  • Execution of the taxing officer's ruling dated 10th December 2025, the consequent certificate of costs dated 27th January 2026, and consequential proceedings is stayed pending hearing and determination of the intended reference.