[2021] KEHC 5707 (KLR)

[2021] KEHC 5707 (KLR)

The court found that the applicant's delay in filing the notice of objection was occasioned by lack of knowledge of the delivery of the taxation ruling, which was delivered in the absence of the parties due to disruptions caused by the COVID-19 pandemic. The court noted that the respondent neither opposed the...

Source-derived case information.

Citation
[2021] KEHC 5707 (KLR)
Parties
Applicant: Sophie Chirchir t/a Cherono Chirchir & Co. Advocates; Respondent: Africa Merchant Assurance Co. Ltd.
Court
High Court
Court Station
High Court at Kiambu
Jurisdiction
Kenya
Case Number
Civil Miscellaneous Application 220-228 of 2019
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time for Filing Notice of Objection to Taxation
Outcome
application allowed
Judges
MM Kasango
Legal Topics
Taxation of Costs, Advocate Client Bill of Costs, Extension of Time, Court Discretion
Source Language
en
Civil Procedure Taxation of Costs Advocate Client Bill of Costs Extension of Time Court Discretion

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Parties

Sophie Chirchir t/a Cherono Chirchir & Co. Advocates

Applicant

Africa Merchant Assurance Co. Ltd.

Respondent

Procedural Posture

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

  1. 1 Whether the applicant should be granted an extension of time to file a notice of objection to the taxing officer's ruling delivered on 28th May, 2020.
  2. 2 Whether the delay in filing the objection was justified under the circumstances.

Ratio Decidendi

The court found that the applicant's delay in filing the notice of objection was occasioned by lack of knowledge of the delivery of the taxation ruling, which was delivered in the absence of the parties due to disruptions caused by the COVID-19 pandemic. The court noted that the respondent neither opposed the application nor attended the hearing, indicating no prejudice would be suffered by granting the orders sought. Applying the principles governing the exercise of discretion to extend time, the court held that the applicant had sufficiently explained the delay and met the conditions for extension under paragraph 11(4) of the Advocates (Remuneration) Order. The court therefore exercised...

Court Disposition

application allowed

Orders

  • Time for filing notice of objection to the taxation ruling of 28th May, 2020 is enlarged; such objection to be filed within 14 days from the date of this ruling.
  • Costs of the chamber summons dated 23rd October, 2020 are awarded to the applicant/law firm.