[2019] KEHC 9630 (KLR)

[2019] KEHC 9630 (KLR)

The court found that the applicant had demonstrated sufficient cause for the delay in filing the reference, as the initial review application was withdrawn for being defective and the respondent had not opposed the present application. The court exercised its discretion to allow the application, granting the...

Source-derived case information.

Citation
[2019] KEHC 9630 (KLR)
Parties
Appellant: Taj Mall Limited; Respondent: Taj Villas Management Limited
Court
High Court
Court Station
High Court at Nairobi (Milimani Commercial Courts)
Jurisdiction
Kenya
Case Number
Civil Appeal 607 of 2011
Procedural Posture
Civil Appeal / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision
Outcome
application allowed
Judges
LM Njuguna
Legal Topics
Taxation of Costs, Extension of Time, Review of Taxing Officer Decision
Source Language
en
Civil Procedure Taxation of Costs Extension of Time Review of Taxing Officer Decision

Source-derived case record

Summary, issues, holding and outcome

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Parties

Taj Mall Limited

Appellant

Taj Villas Management Limited

Respondent

Procedural Posture

Civil Appeal / Ruling on Application for Extension of Time to File Reference Against Taxing Officer's Decision

  1. 1 Whether the applicant should be granted leave to file a reference against the taxing officer's decision out of time.
  2. 2 Whether the delay in filing the reference is excusable under the circumstances.
  3. 3 Whether the applicant will suffer prejudice if the extension is not granted.

Ratio Decidendi

The court found that the applicant had demonstrated sufficient cause for the delay in filing the reference, as the initial review application was withdrawn for being defective and the respondent had not opposed the present application. The court exercised its discretion to allow the application, granting the applicant leave to file a reference and notice of objection out of time. The court was satisfied that no prejudice would be occasioned to the respondent, and the interests of justice required that the applicant be allowed to ventilate its grievances regarding the taxing officer's decision.

Court Disposition

application allowed

Orders

  • The applicant is granted leave to file a reference and notice of objection out of time.
  • The reference and notice of objection to be filed within 14 days from the date of the ruling.