[2024] KEELC 1604 (KLR)

[2024] KEELC 1604 (KLR)

The court found that the applicant had satisfactorily explained the delay in filing the reference, attributing it to administrative delays in obtaining the certificate of taxation and the applicant's indisposition. The delay was not inordinate, amounting to thirteen days beyond the stipulated period. The court...

Source-derived case information.

Citation
[2024] KEELC 1604 (KLR)
Parties
Applicant: Muturi Mwangi & Associates; Respondent: Hellen Wanjiru Mwangi
Court
Environment and Land Court
Court Station
Environment and Land Court at Nairobi
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Application E163 of 2021
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation
Outcome
application allowed
Judges
OA Angote
Legal Topics
Taxation of Costs, Extension of Time, Advocates Remuneration Order, Judicial Discretion
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocates Remuneration Order Judicial Discretion

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Parties

Muturi Mwangi & Associates

Applicant

Hellen Wanjiru Mwangi

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Reference Against Taxation

  1. 1 Whether the court should enlarge the time for the applicant to file a reference against the decision of the taxing officer.
  2. 2 Whether the delay in filing the reference was satisfactorily explained and excusable under the circumstances.

Ratio Decidendi

The court found that the applicant had satisfactorily explained the delay in filing the reference, attributing it to administrative delays in obtaining the certificate of taxation and the applicant's indisposition. The delay was not inordinate, amounting to thirteen days beyond the stipulated period. The court further held that the proposed reference was not frivolous, as it raised arguable issues regarding the exercise of discretion by the taxing officer in assessing instruction fees. Applying the principles from relevant case law, the court exercised its discretion to enlarge the time for filing the reference, finding that the applicant had demonstrated good reasons for the delay and...

Court Disposition

application allowed

Orders

  • Time for filing a reference against the decision of the taxing officer delivered on 22nd August 2022 is enlarged.
  • The reference to be filed and served within 14 days.