[2014] KEHC 6566 (KLR)

[2014] KEHC 6566 (KLR)

The application was dismissed because the applicant failed to comply with the mandatory procedure for objecting to a Taxing Officer's decision, namely, filing an objection within 14 days and identifying the specific items objected to. The application was brought under inapplicable provisions of law, and the...

Source-derived case information.

Citation
[2014] KEHC 6566 (KLR)
Parties
Applicant: Soundd Entertainment Limited; Respondent: Anthony Burungu & Co. Advocates
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Civil Miscellaneous Application 21 of 2013
Procedural Posture
Miscellaneous Application / Ruling on Application for Leave to Appeal Out of Time and Stay of Execution
Outcome
application dismissed with costs
Judges
DA Onyancha
Legal Topics
Leave to Appeal Out of Time, Stay of Execution, Taxation of Costs, Advocate Client Bill, Extension of Time
Source Language
en
Civil Procedure Leave to Appeal Out of Time Stay of Execution Taxation of Costs Advocate Client Bill Extension of Time

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Parties

Soundd Entertainment Limited

Applicant

Anthony Burungu & Co. Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Leave to Appeal Out of Time and Stay of Execution

  1. 1 Whether the applicant has shown sufficient cause for the court to grant leave to appeal out of time against the Taxing Master's ruling.
  2. 2 Whether the application for stay of execution is competent in the absence of a valid appeal or objection to the Taxing Officer's decision.
  3. 3 Whether the delay in filing the intended appeal was reasonable and properly explained.

Ratio Decidendi

The application was dismissed because the applicant failed to comply with the mandatory procedure for objecting to a Taxing Officer's decision, namely, filing an objection within 14 days and identifying the specific items objected to. The application was brought under inapplicable provisions of law, and the substance of the application was vague and incompetent. Furthermore, the delay of 60 days in seeking leave to appeal was found to be unreasonable and inadequately explained, as the applicant's advocate had communicated the outcome of the taxation in good time. The court held that the applicant had not demonstrated good and reasonable cause for the delay, and thus, the court's...

Court Disposition

application dismissed with costs

Orders

  • The application for leave to appeal out of time and stay of execution is dismissed with costs to the respondent.