[2020] KEHC 3690 (KLR)

[2020] KEHC 3690 (KLR)

The court found that the applicant was not served with the notice of taxation and was therefore denied an opportunity to participate in the taxation proceedings. The respondent did not make the process server available for cross-examination to rebut the applicant's denial of service. The court distinguished the...

Source-derived case information.

Citation
[2020] KEHC 3690 (KLR)
Parties
Applicant: Odhiambo Owiti & Co. Advocates; Respondent: Emmanuel Laban Otieno
Court
High Court
Court Station
High Court at Kisumu
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Case 42 of 2019
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference From Taxation
Outcome
application allowed
Legal Topics
Extension of Time, Reference From Taxation, Service of Process, Right to Be Heard
Source Language
en
Civil Procedure Extension of Time Reference From Taxation Service of Process Right to Be Heard

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Parties

Odhiambo Owiti & Co. Advocates

Applicant

Emmanuel Laban Otieno

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Reference From Taxation

  1. 1 Whether the applicant should be granted extension of time to file a reference from the taxing officer's ruling.
  2. 2 Whether failure to serve the applicant with notice of taxation vitiated the taxation proceedings.
  3. 3 Whether the applicant was guilty of inordinate or deliberate delay in filing the application.

Ratio Decidendi

The court found that the applicant was not served with the notice of taxation and was therefore denied an opportunity to participate in the taxation proceedings. The respondent did not make the process server available for cross-examination to rebut the applicant's denial of service. The court distinguished the present case from authorities cited by the respondent, noting that the delay in filing the application was neither deliberate nor inordinate, as the applicant acted promptly upon learning of the taxation. The failure to accord the applicant a hearing constituted sufficient reason to set aside the decision and grant the extension sought. The application was primarily for extension...

Court Disposition

application allowed

Orders

  • The applicant is granted seven (7) days from the date of the ruling to file and serve the reference from taxation.
  • The costs of the application dated 11th September 2019 are awarded to the applicant.