[2015] KEHC 4012 (KLR)

[2015] KEHC 4012 (KLR)

The court held that the matters raised in the application, including the request to review or set aside ex-parte orders and to enlarge time for filing submissions in the taxation process, fall squarely within the jurisdiction of the Taxing Master. The High Court's jurisdiction to intervene in ongoing taxation...

Source-derived case information.

Citation
[2015] KEHC 4012 (KLR)
Parties
Respondent: Mwangi Keng’ara & Co. Advocates; Applicant: Upward Scale Investments Co. Ltd.; Applicant: Linmerx Holdings Limited; Applicant: Richhood Limited; Applicant: Geomax Consulting Engineers Ltd.; Applicant: Gath Consulting Engineers Ltd.; Applicant: James Ririgi Njuguna; Applicant: Triad Architects; Applicant: Masterbill Integrated Projects
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 530 of 2013
Procedural Posture
Miscellaneous Application / Ruling on Application to Review or Set Aside Ex Parte Orders and Enlarge Time for Filing Submissions in Taxation Proceedings
Outcome
application struck out
Judges
DO Ogembo
Legal Topics
Taxation of Costs, Jurisdiction of High Court, Review of Ex Parte Orders, Enlargement of Time, Advocates Remuneration Order
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Jurisdiction of High Court Review of Ex Parte Orders Enlargement of Time Advocates Remuneration Order

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Parties

Mwangi Keng’ara & Co. Advocates

Respondent

Upward Scale Investments Co. Ltd.

Applicant

Linmerx Holdings Limited

Applicant

Richhood Limited

Applicant

Geomax Consulting Engineers Ltd.

Applicant

Gath Consulting Engineers Ltd.

Applicant

James Ririgi Njuguna

Applicant

Triad Architects

Applicant

Masterbill Integrated Projects

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Application to Review or Set Aside Ex Parte Orders and Enlarge Time for Filing Submissions in Taxation Proceedings

  1. 1 Whether the High Court has jurisdiction to review or set aside ex-parte orders issued by the Deputy Registrar in taxation proceedings before a decision is made.
  2. 2 Whether the Applicants are entitled to enlargement of time to file submissions and other pleadings in the taxation process.
  3. 3 Whether the pleadings filed out of time should be deemed properly on record.

Ratio Decidendi

The court held that the matters raised in the application, including the request to review or set aside ex-parte orders and to enlarge time for filing submissions in the taxation process, fall squarely within the jurisdiction of the Taxing Master. The High Court's jurisdiction to intervene in ongoing taxation proceedings is limited and should only be exercised after a decision has been made by the Taxing Master and a reference is brought. The court found no exceptional circumstances justifying its intervention at this stage. The application was therefore struck out, with the court directing that any such applications should be made before the current Deputy Registrar or Taxing Master for...

Court Disposition

application struck out

Orders

  • The Notice of Motion dated 15th May 2015 is struck out with costs in the cause.