[2025] KEELC 3912 (KLR)

[2025] KEELC 3912 (KLR)

The court found that although the delay between the taxation ruling and the application was lengthy (almost five years), the applicant had acted in person and had pursued an appeal instead of a reference, which explained the delay. The court held that the delay after the appeal was determined was not unreasonably...

Source-derived case information.

Citation
[2025] KEELC 3912 (KLR)
Parties
Applicant: Michael Gichovi Njagi; Respondent: Felista Gathoni Njeru; Respondent: Joseph Njeru Mukuthu; Respondent: Acting Resident Magistrate Runyenjes
Court
Environment and Land Court
Court Station
Environment and Land Court at Embu
Jurisdiction
Kenya
Case Number
Miscellaneous Application E005 of 2024
Procedural Posture
Miscellaneous Application / Ruling on Application for Leave to File Objection and Taxation Reference, and for Stay of Execution
Outcome
Application partly allowed.
Judges
AK Bor
Legal Topics
Taxation of Costs, Leave to File Reference Out of Time, Stay of Execution, Advocates Remuneration Order, Delay and Enlargement of Time
Source Language
en
Civil Procedure Land and Property Taxation of Costs Leave to File Reference Out of Time Stay of Execution Advocates Remuneration Order Delay and Enlargement of Time

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Parties

Michael Gichovi Njagi

Applicant

Felista Gathoni Njeru

Respondent

Joseph Njeru Mukuthu

Respondent

Acting Resident Magistrate Runyenjes

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Leave to File Objection and Taxation Reference, and for Stay of Execution

  1. 1 Whether the applicant should be granted leave to file an objection and taxation reference out of time against the taxing officer's ruling.
  2. 2 Whether the leave, if granted, should operate as a stay of execution of the taxing officer's ruling.
  3. 3 Whether the application is res judicata in light of previous related matters.

Ratio Decidendi

The court found that although the delay between the taxation ruling and the application was lengthy (almost five years), the applicant had acted in person and had pursued an appeal instead of a reference, which explained the delay. The court held that the delay after the appeal was determined was not unreasonably inordinate. The court further found that the issues raised in previous matters were distinct and did not render the present application res judicata. The court exercised its discretion under Paragraph 11(4) of the Advocates Remuneration Order to grant leave to file the objection and reference out of time. However, the court declined to grant a stay of execution, noting the...

Court Disposition

Application partly allowed.

Orders

  • Leave is granted to the applicant to file an objection and taxation reference out of time as per prayers (1) and (3) of the application dated 7/3/2024.
  • The prayer for stay of execution is declined.