[2021] KEELC 1147 (KLR)

[2021] KEELC 1147 (KLR)

The court found that the applicant failed to provide a satisfactory explanation for the delay in filing the reference, as the reasons for the taxing officer's decision were clearly set out in the ruling delivered on 4th December 2017. The applicant's attempt to seek further reasons was unnecessary and did not...

Source-derived case information.

Citation
[2021] KEELC 1147 (KLR)
Parties
Applicant: Okoth and Company Advocates; Respondent: Mount Kenya University
Court
Environment and Land Court
Court Station
Environment and Land Court at Nairobi
Jurisdiction
Kenya
Case Number
Miscellaneous Application 106 of 2017
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision
Outcome
application dismissed with costs to the respondent
Judges
LN Mbugua
Legal Topics
Taxation of Costs, Extension of Time, Advocate Client Bills, Court Discretion
Source Language
en
Civil Procedure Commercial and Corporate Taxation of Costs Extension of Time Advocate Client Bills Court Discretion

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Parties

Okoth and Company Advocates

Applicant

Mount Kenya University

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision

  1. 1 Whether the applicant has provided sufficient grounds for enlargement of time to file a reference against the taxing officer's decision.
  2. 2 Whether the delay in filing the reference is excusable under the Advocates Remuneration Order and Civil Procedure Act.
  3. 3 Whether the reasons for the taxing officer's decision were adequately provided to trigger the reference timeline.

Ratio Decidendi

The court found that the applicant failed to provide a satisfactory explanation for the delay in filing the reference, as the reasons for the taxing officer's decision were clearly set out in the ruling delivered on 4th December 2017. The applicant's attempt to seek further reasons was unnecessary and did not justify the delay. The court emphasized that extension of time is a discretionary remedy, not a right, and is only available to parties who act equitably and provide a credible basis for the delay. The applicant's conduct amounted to forum shopping and an abuse of process. Consequently, the court exercised its discretion to dismiss the application for enlargement of time in its...

Court Disposition

application dismissed with costs to the respondent

Orders

  • The application dated 17th December 2019 is dismissed in totality.
  • Costs awarded to the respondent.