[2017] KEHC 4142 (KLR)

[2017] KEHC 4142 (KLR)

The court found that the applicant failed to provide sufficient and satisfactory reasons for the delay in filing the notice of objection to the Taxing Officer's decision. The explanation given, namely the illness of the instructing client, was unsupported by evidence and did not justify the failure to take the...

Source-derived case information.

Citation
[2017] KEHC 4142 (KLR)
Parties
Applicant: A. H. Malik & Company; Respondent: Shehla Ghafoor
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 31 of 2016
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Notice of Objection to Taxation
Outcome
application dismissed with costs
Judges
GV Odunga
Legal Topics
Taxation of Costs, Extension of Time, Advocate Client Disputes
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Advocate Client Disputes

Source-derived case record

Summary, issues, holding and outcome

More case intelligence is available

Unlock the full research layer for this judgment.

Downloadable case file Legal principles 3 Authorities cited 6 Party arguments 2
Sign in to unlock

Parties

A. H. Malik & Company

Applicant

Shehla Ghafoor

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time for Notice of Objection to Taxation

  1. 1 Whether the court should enlarge time for the applicant to give notice of objection to the Taxing Officer's decision under Rule 11(1) of the Advocates (Remuneration) Order.
  2. 2 Whether the reasons advanced for the delay in filing the notice of objection are sufficient to warrant the exercise of the court's discretion in favour of the applicant.
  3. 3 Whether the applicant's failure to act within the prescribed time was excusable.

Ratio Decidendi

The court found that the applicant failed to provide sufficient and satisfactory reasons for the delay in filing the notice of objection to the Taxing Officer's decision. The explanation given, namely the illness of the instructing client, was unsupported by evidence and did not justify the failure to take the necessary procedural steps, particularly as requesting reasons for the decision does not require substantive instructions. The court held that no adequate material was placed before it to warrant the exercise of discretion in favour of the applicant. Consequently, the application to enlarge time was dismissed, as the delay was deemed inordinate and unexcused.

Court Disposition

application dismissed with costs

Orders

  • The application to enlarge time for giving notice of objection to the Taxing Officer's decision is dismissed.
  • The applicant shall bear the costs of this application.