[2021] KEHC 3505 (KLR)

[2021] KEHC 3505 (KLR)

The court found that the applicant failed to provide any plausible or sufficient explanation for the delay in filing the reference against the taxation decision. The evidence presented was a draft notice of motion and an unsigned, unsworn affidavit, which did not meet the procedural requirements. The court held that...

Source-derived case information.

Citation
[2021] KEHC 3505 (KLR)
Parties
Applicant: Spire Bank Limited; Respondent: Namicha & Co. Advocates; Respondent: Nderitu & Partners Advocates
Court
High Court
Court Station
High Court at Meru
Jurisdiction
Kenya
Case Number
Miscellaneous Civil Application 141 of 2018
Procedural Posture
Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxation
Outcome
application dismissed with costs
Judges
CA Otieno
Legal Topics
Advocate Client Costs, Taxation of Costs, Extension of Time, Judicial Discretion
Source Language
en
Civil Procedure Commercial and Corporate Advocate Client Costs Taxation of Costs Extension of Time Judicial Discretion

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Parties

Spire Bank Limited

Applicant

Namicha & Co. Advocates

Respondent

Nderitu & Partners Advocates

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application for Extension of Time to File Reference Against Taxation

  1. 1 Whether the applicant has provided a plausible and sufficient explanation for the delay in filing a reference against the taxation decision.
  2. 2 Whether the court should exercise its discretion to extend time for lodging a reference out of time.
  3. 3 Whether the application is res judicata or otherwise fatally defective.

Ratio Decidendi

The court found that the applicant failed to provide any plausible or sufficient explanation for the delay in filing the reference against the taxation decision. The evidence presented was a draft notice of motion and an unsigned, unsworn affidavit, which did not meet the procedural requirements. The court held that the closure of the court for seven days due to Covid-19 was not a valid reason for the delay, especially as no further steps were taken once the court reopened. The applicant did not demonstrate eagerness to pursue the matter or explain the delay, and thus failed to meet the threshold for the exercise of judicial discretion to extend time. Consequently, the application for...

Court Disposition

application dismissed with costs

Orders

  • The application for extension of time to file a reference out of time is dismissed with costs.
  • All other prayers in the application are not considered as they are moot.