[2023] KEHC 817 (KLR)

[2023] KEHC 817 (KLR)

The court found that it lacked jurisdiction to entertain the application because the taxation in question was conducted in the Environment and Land Court, and the High Court cannot extend its jurisdiction to matters that properly belong to courts of equal status. Additionally, the reasons advanced by the applicant...

Source-derived case information.

Citation
[2023] KEHC 817 (KLR)
Parties
Applicant: Teddy Mulehi Monyo & 2 others; Respondent: Peter Gicharu Ngige
Court
High Court
Court Station
High Court at Kakamega
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application E07 of 2020
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxation
Outcome
application dismissed and struck out for want of jurisdiction; no order as to costs
Judges
PJO Otieno
Legal Topics
Taxation of Costs, Extension of Time, Jurisdiction of High Court
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Jurisdiction of High Court

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Parties

Teddy Mulehi Monyo & 2 others

Applicant

Peter Gicharu Ngige

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxation

  1. 1 Whether the High Court has jurisdiction to entertain an application challenging taxation conducted in the Environment and Land Court.
  2. 2 Whether sufficient and plausible reasons were advanced to justify the delay in filing the reference out of time.
  3. 3 Whether the applicant is entitled to extension of time to file a reference against the taxing master's decision.

Ratio Decidendi

The court found that it lacked jurisdiction to entertain the application because the taxation in question was conducted in the Environment and Land Court, and the High Court cannot extend its jurisdiction to matters that properly belong to courts of equal status. Additionally, the reasons advanced by the applicant for the delay—namely, the COVID-19 pandemic and lack of response from the taxing master—were found to be implausible, as the relevant period for filing the reference had already lapsed before the pandemic began, and the law does not require receipt of reasons before filing a reference if the ruling contains reasons. The delay of approximately eleven months was deemed inordinate...

Court Disposition

application dismissed and struck out for want of jurisdiction; no order as to costs

Orders

  • The application for extension of time to file a reference is dismissed.
  • The application is struck out for want of jurisdiction.