[2022] KEELC 12797 (KLR)

[2022] KEELC 12797 (KLR)

The court found that the applicants provided a satisfactory explanation for the delay in objecting to the taxing officer's decision, namely lack of proper notice and failure by their former advocates to inform them of the ruling. The respondent did not file a replying affidavit to controvert these facts. The court...

Source-derived case information.

Citation
[2022] KEELC 12797 (KLR)
Parties
Applicant: Kurushem Murunga; Applicant: Daniel Were Murunga; Respondent: Milton Abil Juma
Court
Environment and Land Court
Court Station
Environment and Land Court at Kakamega
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application E003 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time to Object to Taxation
Outcome
application allowed with conditions
Judges
DO Ohungo
Legal Topics
Taxation of Costs, Enlargement of Time, Advocates Remuneration Order, Notice of Taxation
Source Language
en
Civil Procedure Land and Property Taxation of Costs Enlargement of Time Advocates Remuneration Order Notice of Taxation

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Parties

Kurushem Murunga

Applicant

Daniel Were Murunga

Applicant

Milton Abil Juma

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time to Object to Taxation

  1. 1 Whether the applicants are entitled to enlargement of time to object to the taxing officer's decision dated September 22, 2021.
  2. 2 Whether the delay in filing the objection was adequately explained.
  3. 3 Whether the respondent would suffer prejudice if the extension is granted.

Ratio Decidendi

The court found that the applicants provided a satisfactory explanation for the delay in objecting to the taxing officer's decision, namely lack of proper notice and failure by their former advocates to inform them of the ruling. The respondent did not file a replying affidavit to controvert these facts. The court held that, in the interests of justice and in the absence of prejudice to the respondent, the applicants should be granted an opportunity to object to the taxation. The court exercised its discretion to enlarge the time for the applicants to give notice of objection and to file a reference, provided they comply with the stipulated timelines. Failure to comply would result in...

Court Disposition

application allowed with conditions

Orders

  • Time within which to object to the decision of the taxing officer dated September 22, 2021 is hereby enlarged.
  • The applicants to give notice in writing to the taxing officer of the items of taxation to which they object within fourteen days from the date of this ruling.