https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1313

https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1313

Although the applicant gave no satisfactory reason for the delay, the Court exercised 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 to re-tax the bill were struck out because no reference had yet been filed and...

Source-derived case information.

Citation
[2026] KEELRC 1313 (KLR)
Parties
Applicant: V Chokaa & Company Advocates; Respondent: Essajee Amijee (EA) Limited
Court
Employment and Labour Relations Court
Jurisdiction
Kenya
Case Number
Miscellaneous Application E064 of 2024
Procedural Posture
Miscellaneous Application / Ruling on Application to Enlarge Time and Related Reliefs
Outcome
Partly allowed
Judges
["AK Nzei"]
Legal Topics
Taxation Reference, Enlargement of Time, Rule 11 Advocates Remuneration Order, Stay of Execution, Costs
Source Language
en
Advocates’ Fees Civil Procedure Employment and Labour Relations Court Procedure Taxation Reference Enlargement of Time Rule 11 Advocates Remuneration Order Stay of Execution Costs

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Parties

V Chokaa & Company Advocates

Applicant

Essajee Amijee (EA) Limited

Respondent

Procedural Posture

Miscellaneous Application / Ruling on Application to Enlarge Time and Related Reliefs

  1. 1 Whether the Court should enlarge time for filing a reference against the taxing officer’s decision
  2. 2 Whether prayers to vacate the taxation ruling and re-tax the bill could be granted before a reference was properly on record
  3. 3 Whether the applicant had given a valid explanation for the delay

Ratio Decidendi

Although the applicant gave no satisfactory reason for the delay, the Court exercised 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 to re-tax the bill were struck out because no reference had yet been filed and such substantive relief was procedurally incompetent at that stage.

Court Disposition

Partly allowed

Orders

  • Time for filing a reference against the taxing officer’s decision dated 30 August 2024 enlarged by 14 days from the date of the ruling.
  • Prayers seeking to vacate the taxation ruling and re-tax the bill struck off.