https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4390

https://new.kenyalaw.org/akn/ke/judgment/keelc/2026/4390

The applicants failed to justify enlargement of time or setting aside of the taxation proceedings because the record showed service had been effected, the applicants eventually conceded email service had been received but overlooked, and no sufficient basis was laid to challenge the ex parte taxation proceedings...

Source-derived case information.

Citation
[2026] KEELC 4390 (KLR)
Parties
1st Applicant: Pauline Njeri Njuguna (Sued as the Legal Representative of Eunice Muthoni Njuguna); 2nd Applicant: Daniel Mwangi Marigi; 1st Respondent: Peter Mucheru Njuguna; 2nd Respondent: Samuel Wainaina Njuguna; 3rd Respondent: Mary Mwihaki Nyoro; 4th Respondent: Paul Njuguna Waithera; 5th Respondent: Beatrice Mukuhe Njuguna; 6th Respondent: Mary Wanjiku Kabugi; 7th Respondent: Hannah Kahaki Mucheru; 8th Respondent: David Kariuki
Court
Environment and Land Court
Jurisdiction
Kenya
Case Number
Environment and Land Miscellaneous Case E006 of 2025
Procedural Posture
Environment and Land Miscellaneous Case; Application for Stay of Execution, Leave to File Taxation Reference Out of Time, and Alternative Setting Aside of Ex Parte Taxation Proceedings and Ruling / Judgment on Interlocutory Application
Outcome
Application dismissed with costs to the respondents.
Judges
["LN Mbugua"]
Legal Topics
Extension of Time, Taxation Reference, Service by Email, Ex Parte Proceedings, Stay of Execution, Costs Taxation
Source Language
en
Civil Procedure Advocates’ Fees/costs Environment and Land Law Extension of Time Taxation Reference Service by Email Ex Parte Proceedings Stay of Execution +1 more

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Parties

Pauline Njeri Njuguna (Sued as the Legal Representative of Eunice Muthoni Njuguna)

1st Applicant

Daniel Mwangi Marigi

2nd Applicant

Peter Mucheru Njuguna

1st Respondent

Samuel Wainaina Njuguna

2nd Respondent

Mary Mwihaki Nyoro

3rd Respondent

Paul Njuguna Waithera

4th Respondent

Beatrice Mukuhe Njuguna

5th Respondent

Mary Wanjiku Kabugi

6th Respondent

Hannah Kahaki Mucheru

7th Respondent

David Kariuki

8th Respondent

Procedural Posture

Environment and Land Miscellaneous Case; Application for Stay of Execution, Leave to File Taxation Reference Out of Time, and Alternative Setting Aside of Ex Parte Taxation Proceedings and Ruling / Judgment on Interlocutory Application

  1. 1 Whether the applicants had established grounds for leave to file a taxation reference out of time
  2. 2 Whether the taxation proceedings and ruling should be set aside for alleged lack of service
  3. 3 Whether the applicants were entitled to stay of execution pending determination of the application

Ratio Decidendi

The applicants failed to justify enlargement of time or setting aside of the taxation proceedings because the record showed service had been effected, the applicants eventually conceded email service had been received but overlooked, and no sufficient basis was laid to challenge the ex parte taxation proceedings that led to the 12.11.2025 ruling. The application was therefore unmerited.

Court Disposition

Application dismissed with costs to the respondents.

Orders

  • The application dated 11.12.2025 is dismissed.
  • Costs of the application awarded to the respondents.