[2024] KEHC 1666 (KLR)

[2024] KEHC 1666 (KLR)

The court found that the applicant was granted an extension of seven days from 16 June 2023 to file the reference against the taxing officer's decision, making the deadline 23 June 2023. However, the reference was filed on 17 July 2023, well outside the extended period. No explanation was provided for the delay, nor...

Source-derived case information.

Citation
[2024] KEHC 1666 (KLR)
Parties
Respondent: Muthomi Karanja Advocates; Applicant: Nairobi City County Assembly
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
Application 2 of 2021
Procedural Posture
Miscellaneous Application / Ruling on Preliminary Objection to Reference Against Taxation Decision
Outcome
reference struck out with costs to respondent
Judges
J Ngaah
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Extension of Time, Preliminary Objection, Jurisdiction of High Court
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Advocate Client Bill of Costs Extension of Time Preliminary Objection Jurisdiction of High Court

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Parties

Muthomi Karanja Advocates

Respondent

Nairobi City County Assembly

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Preliminary Objection to Reference Against Taxation Decision

  1. 1 Whether the reference against the taxing officer's decision was filed within the prescribed or extended time period.
  2. 2 Whether the High Court has jurisdiction to entertain a reference filed out of time without leave.
  3. 3 Whether the applicant's failure to seek further extension of time renders the reference incompetent.

Ratio Decidendi

The court found that the applicant was granted an extension of seven days from 16 June 2023 to file the reference against the taxing officer's decision, making the deadline 23 June 2023. However, the reference was filed on 17 July 2023, well outside the extended period. No explanation was provided for the delay, nor was any further leave sought or granted for an additional extension. The court held that compliance with the time limits set out in paragraph 11 of the Advocates (Remuneration) Order is mandatory unless further extension is properly sought and granted. The reference, having been filed out of time and without leave, was therefore incompetent and constituted an abuse of the...

Court Disposition

reference struck out with costs to respondent

Orders

  • The advocate-respondent's preliminary objection is sustained.
  • The applicant's reference is struck out with costs.