[2011] KEHC 3601 (KLR)

[2011] KEHC 3601 (KLR)

The court found that while procedural rules and timelines are important, they should not override the need to dispense substantial justice. The explanation provided by the 1st respondent for the delay in filing the replying affidavit and submissions was deemed satisfactory. In line with the principles of judicial...

Source-derived case information.

Citation
[2011] KEHC 3601 (KLR)
Parties
Applicant: Republic; Respondent: Commissioner of Domestic Taxes; Respondent: The Hon. Attorney General; Applicant: Kenton College Trust
Court
High Court
Court Station
High Court at Nairobi (Milimani Law Courts)
Jurisdiction
Kenya
Case Number
? 294 of 2010
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Replying Affidavit and Submissions
Outcome
Application allowed; leave granted to file replying affidavit and submissions out of time; costs to the 1st respondent.
Judges
DK Musinga
Legal Topics
Extension of Time, Procedural Technicalities, Judicial Discretion, Income Tax Disputes
Source Language
en
Civil Procedure Tax Law Extension of Time Procedural Technicalities Judicial Discretion Income Tax Disputes

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Parties

Republic

Applicant

Commissioner of Domestic Taxes

Respondent

The Hon. Attorney General

Respondent

Kenton College Trust

Applicant

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Replying Affidavit and Submissions

  1. 1 Whether the 1st respondent should be granted leave to file its replying affidavit and submissions out of time.
  2. 2 Whether the delay in filing was satisfactorily explained.
  3. 3 Whether procedural rules and timelines can be relaxed in the interest of justice.

Ratio Decidendi

The court found that while procedural rules and timelines are important, they should not override the need to dispense substantial justice. The explanation provided by the 1st respondent for the delay in filing the replying affidavit and submissions was deemed satisfactory. In line with the principles of judicial discretion, the overriding objective of the Civil Procedure Act, and Article 159(2)(d) of the Constitution, the court held that the matter should be determined on its merits rather than on procedural technicalities. Therefore, leave was granted to the 1st respondent to file its replying affidavit and submissions out of time, with the 1st respondent to bear the costs of the...

Court Disposition

Application allowed; leave granted to file replying affidavit and submissions out of time; costs to the 1st respondent.

Orders

  • Leave is granted to the 1st respondent to file its replying affidavit and submissions out of time.
  • The 1st respondent shall bear the costs of the application.