[2016] KEHC 7188 (KLR)

[2016] KEHC 7188 (KLR)

The court found that the Applicants only became aware of the taxation after the assessment had taken place and that there was no evidence from the Respondents showing that the Applicants were notified of the taxation date. The court accepted the Applicants' explanation for the delay as legitimate and exercised its...

Source-derived case information.

Citation
[2016] KEHC 7188 (KLR)
Parties
Applicant: Tilly Kituku; Respondent: Hellen Mueni Mulei
Court
High Court
Court Station
High Court at Machakos
Jurisdiction
Kenya
Case Number
Miscellaneous Application 271 of 2012
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time to Object to Taxation
Outcome
application allowed in part
Judges
P Nyamweya
Legal Topics
Taxation of Costs, Enlargement of Time, Advocates Remuneration Order, Stay of Execution
Source Language
en
Civil Procedure Taxation of Costs Enlargement of Time Advocates Remuneration Order Stay of Execution

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Summary, issues, holding and outcome

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Parties

Tilly Kituku

Applicant

Hellen Mueni Mulei

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time to Object to Taxation

  1. 1 Whether the court should exercise its discretion to enlarge time for the Applicants to object to the Taxing Officer’s decision.
  2. 2 Whether the Applicants were given proper notice of the taxation proceedings.
  3. 3 Whether the Applicants have provided a legitimate explanation for the delay in objecting to the taxation.

Ratio Decidendi

The court found that the Applicants only became aware of the taxation after the assessment had taken place and that there was no evidence from the Respondents showing that the Applicants were notified of the taxation date. The court accepted the Applicants' explanation for the delay as legitimate and exercised its discretion to enlarge the time for filing an objection to the taxation. The court emphasized that discretion to enlarge time is to be exercised to avoid injustice or hardship resulting from inadvertence or excusable mistake, and not to assist a party seeking to delay justice. Accordingly, the court granted the Applicants leave to object to the decision of the taxing officer out...

Court Disposition

application allowed in part

Orders

  • Time is enlarged for the Applicants to object to the decision of the taxing officer on 13th August 2012 in the specified Mutomo RMCC matters out of time within 14 days of the date of this ruling.
  • Each party shall bear their own costs of the Notice of Motion.