[2023] KEHC 100 (KLR)

[2023] KEHC 100 (KLR)

The court found that the respondent failed to file a reference challenging the taxing officer's ruling within the statutory period and did not provide any explanation or justification for the delay. The court held that, in the absence of any explanation for the delay, it could not exercise its discretion to enlarge...

Source-derived case information.

Citation
[2023] KEHC 100 (KLR)
Parties
Applicant: Jones Nyachiro t/a M/S Nyachiro Nyagaka Co Advocates; Respondent: County Government of Nyamira
Court
High Court
Court Station
High Court at Nyamira
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Case E005 of 2022
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time to Challenge Taxing Officer's Ruling
Outcome
application dismissed
Judges
FA Ochieng
Legal Topics
Taxation of Costs, Enlargement of Time, Advocates Remuneration Order
Source Language
en
Civil Procedure Taxation of Costs Enlargement of Time Advocates Remuneration Order

Source-derived case record

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Parties

Jones Nyachiro t/a M/S Nyachiro Nyagaka Co Advocates

Applicant

County Government of Nyamira

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time to Challenge Taxing Officer's Ruling

  1. 1 Whether the court should enlarge time for the respondent to file a reference against the taxing officer's ruling.
  2. 2 Whether the respondent provided sufficient explanation for the delay in filing the reference.
  3. 3 Whether the taxing officer erred in awarding instruction fees above the lower scale without a court order.

Ratio Decidendi

The court found that the respondent failed to file a reference challenging the taxing officer's ruling within the statutory period and did not provide any explanation or justification for the delay. The court held that, in the absence of any explanation for the delay, it could not exercise its discretion to enlarge time. The court further noted that submissions on the merits of the intended reference were premature since the threshold issue of enlargement of time had not been met. Consequently, the application for enlargement of time was dismissed, and costs were awarded to the applicant in line with the general rule that costs follow the event.

Court Disposition

application dismissed

Orders

  • The chamber summons dated 13th June, 2022 is dismissed.
  • The respondent shall pay the costs of the application to the applicant.