[2023] KEELC 431 (KLR)

[2023] KEELC 431 (KLR)

The court found that the applicant failed to provide any explanation for the 21-month delay in seeking extension of time to file a reference against the taxing officer's decision. The power to extend time is discretionary and must be exercised only in favour of a deserving party who has justified the delay. In this...

Source-derived case information.

Citation
[2023] KEELC 431 (KLR)
Parties
Respondent: Muri Mwaniki & Wamati Advocates; Applicant: Museum View Office Suites Limited
Court
Environment and Land Court
Court Station
Environment and Land Court at Machakos
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application 28 of 2018
Procedural Posture
Miscellaneous Application / Ruling on Chamber Summons for Extension of Time and Setting Aside Taxation
Outcome
application dismissed
Judges
A Nyukuri
Legal Topics
Taxation of Costs, Extension of Time, Advocate Client Fee Disputes
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocate Client Fee Disputes

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Parties

Muri Mwaniki & Wamati Advocates

Respondent

Museum View Office Suites Limited

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Chamber Summons for Extension of Time and Setting Aside Taxation

  1. 1 Whether there is justification for the court to extend time for the client to file a reference against the taxing officer’s decision made on July 3, 2019.
  2. 2 Whether the court should set aside the taxing officer’s decision dated July 3, 2019.

Ratio Decidendi

The court found that the applicant failed to provide any explanation for the 21-month delay in seeking extension of time to file a reference against the taxing officer's decision. The power to extend time is discretionary and must be exercised only in favour of a deserving party who has justified the delay. In this case, the applicant did not attempt to explain the delay, and the court cannot speculate on the reasons. The delay was deemed inordinate and unjustified. Consequently, the application for extension of time lacked merit and was dismissed. The court made no order as to costs since the respondent did not address the issue of extension of time.

Court Disposition

application dismissed

Orders

  • The Chamber Summons dated May 18, 2021 is dismissed.
  • No order as to costs.