https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1408

https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1408

Although the applicant gave no valid reason for the eight-month delay, the Court exercised its discretion in the interest of justice and enlarged time by 14 days for filing the reference. However, prayers seeking to vacate the taxation ruling and retax the bill were struck out because no reference had yet been filed...

Source-derived case information.

Citation
[2026] KEELRC 1408 (KLR)
Parties
Applicant/respondent: V Chokaa & Company Advocate; Respondent/applicant: Essajee Amijee (EA) Limited
Court
Employment and Labour Relations Court
Jurisdiction
Kenya
Case Number
Miscellaneous Application E063 of 2024
Procedural Posture
Miscellaneous Application for Enlargement of Time to File Reference Against Taxation Decision / Ruling on Chamber Summons Application
Outcome
Partly allowed
Judges
["AK Nzei"]
Legal Topics
Taxation Reference, Enlargement of Time, Rule 11 Advocates Remuneration Order, Costs, Stay of Execution, Discretion of Court
Source Language
en
Advocates' Fees Civil Procedure Employment and Labour Relations Court Practice Taxation Reference Enlargement of Time Rule 11 Advocates Remuneration Order Costs Stay of Execution +1 more

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Parties

V Chokaa & Company Advocate

Applicant/respondent

Essajee Amijee (EA) Limited

Respondent/applicant

Procedural Posture

Miscellaneous Application for Enlargement of Time to File Reference Against Taxation Decision / Ruling on Chamber Summons Application

  1. 1 Whether time should be enlarged for filing a reference against the taxing officer’s ruling.
  2. 2 Whether prayers seeking to vacate the taxation ruling and reassess the bill could issue absent a filed reference.
  3. 3 Whether the applicant had shown valid and reasonable grounds for delay.

Ratio Decidendi

Although the applicant gave no valid reason for the eight-month delay, the Court exercised its discretion in the interest of justice and enlarged time by 14 days for filing the reference. However, prayers seeking to vacate the taxation ruling and retax the bill were struck out because no reference had yet been filed and such relief was procedurally premature.

Court Disposition

Partly allowed

Orders

  • Time for filing reference against the taxing officer’s decision dated 30th August 2024 enlarged by 14 days from the date of the ruling.
  • Prayers seeking to vacate the taxation ruling and to reassess/tax afresh the bill of costs were struck out.