https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9926

https://new.kenyalaw.org/akn/ke/judgment/kehc/2026/9926

The Applicant showed sufficient cause because the taxation ruling was delivered without notice, the Respondent itself had sought an update on the pending ruling, and the Applicant moved within 26 days of first knowledge. The absence of a prior notice of objection was not fatal, since paragraph 11(4) expressly...

Source-derived case information.

Citation
[2026] KEHC 9926 (KLR)
Parties
Applicant: The Mombasa Parents Club; Respondent: Wangila and Wangila Advocates
Court
High Court
Jurisdiction
Kenya
Case Number
Commercial Miscellaneous Application E017 of 2026
Procedural Posture
Commercial Miscellaneous Application / Ruling on Application for Enlargement of Time and Stay of Execution Pending Intended Taxation Reference
Outcome
Application allowed in part
Judges
["WM Kagendo."]
Legal Topics
Enlargement of Time, Notice of Objection, Taxation Reference, Stay of Execution, Security for Stay, Certificate of Taxation, Delivery of Ruling Without Notice
Source Language
en
Civil Procedure Advocates Remuneration Taxation of Costs Commercial Litigation Enlargement of Time Notice of Objection Taxation Reference Stay of Execution +3 more

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Parties

The Mombasa Parents Club

Applicant

Wangila and Wangila Advocates

Respondent

Procedural Posture

Commercial Miscellaneous Application / Ruling on Application for Enlargement of Time and Stay of Execution Pending Intended Taxation Reference

  1. 1 Whether sufficient cause existed to enlarge time under paragraph 11(4) of the Advocates (Remuneration) Order, 2014.
  2. 2 Whether execution of the taxation ruling and certificate of taxation should be stayed pending the intended reference.

Ratio Decidendi

The Applicant showed sufficient cause because the taxation ruling was delivered without notice, the Respondent itself had sought an update on the pending ruling, and the Applicant moved within 26 days of first knowledge. The absence of a prior notice of objection was not fatal, since paragraph 11(4) expressly permits enlargement of time as the gateway to a competent reference. Because execution of the certificate of taxation could render the intended reference nugatory, a conditional stay was justified, but only on security terms to protect the Respondent's certified debt.

Court Disposition

Application allowed in part

Orders

  • Leave granted to file a notice of objection and taxation reference out of time.
  • Applicant to file and serve the notice of objection within 14 days of the ruling.