[2023] KEELC 16853 (KLR)

[2023] KEELC 16853 (KLR)

The court found that although the statutory period for filing a reference against the taxing master's decision had lapsed, the law allows for extension of time if sufficient cause is shown. However, the applicants failed to provide any satisfactory explanation for the delay. Nevertheless, in the interest of justice...

Source-derived case information.

Citation
[2023] KEELC 16853 (KLR)
Parties
Appellant: Joseph Mbatian Murrunka; Appellant: Janet Tuyuni Yiamboi; Respondent: Joseph LK Maki
Court
Environment and Land Court
Court Station
Environment and Land Court at Kilgoris
Jurisdiction
Kenya
Case Number
Environment and Land Appeal E004 of 2022
Procedural Posture
Environment and Land Appeal / Ruling on Application for Extension of Time to File Reference Against Taxation
Outcome
Application allowed in part; applicants granted leave to file reference within 14 days; costs to follow outcome of reference.
Judges
EM Washe
Legal Topics
Taxation of Costs, Extension of Time, Reference Against Taxing Master, Bill of Costs, Right of Appeal
Source Language
en
Civil Procedure Land and Property Taxation of Costs Extension of Time Reference Against Taxing Master Bill of Costs Right of Appeal

Source-derived case record

Summary, issues, holding and outcome

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Parties

Joseph Mbatian Murrunka

Appellant

Janet Tuyuni Yiamboi

Appellant

Joseph LK Maki

Respondent

Procedural Posture

Environment and Land Appeal / Ruling on Application for Extension of Time to File Reference Against Taxation

  1. 1 Whether the applicants should be granted leave to file their reference against the decision of the taxing master dated 10th September 2020.
  2. 2 Whether the bill of costs dated 28th July 2020 and the certificate of costs dated 30th September 2020 should be reviewed, rescinded and/or re-taxed.
  3. 3 Who bears the costs of the present application.

Ratio Decidendi

The court found that although the statutory period for filing a reference against the taxing master's decision had lapsed, the law allows for extension of time if sufficient cause is shown. However, the applicants failed to provide any satisfactory explanation for the delay. Nevertheless, in the interest of justice and to uphold the right of appeal as enshrined in Article 50 of the Constitution, the court exercised its discretion to grant the applicants leave to file their reference within 14 days. The court declined to determine the substantive issues regarding the bill of costs and certificate of costs, as the reference had not yet been filed. Costs of the application were ordered to...

Court Disposition

Application allowed in part; applicants granted leave to file reference within 14 days; costs to follow outcome of reference.

Orders

  • Applicants granted leave of 14 days from the date of ruling to prepare, file, and serve their reference accompanied by the reasons and/or grounds applied by the taxing master.
  • Orders issued on 21st September 2022 to subsist until determination of the reference to be filed by the applicants.