https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1326

https://new.kenyalaw.org/akn/ke/judgment/keelrc/2026/1326

The court found no satisfactory explanation for the delay in filing the taxation reference but nevertheless exercised its discretion to enlarge time in the interest of justice. However, substantive prayers to vacate the taxing officer’s ruling and order re-taxation were incompetent because they were sought before...

Source-derived case information.

Citation
[2026] KEELRC 1326 (KLR)
Parties
Applicant: V. Chokaa & Company Advocates; Respondent: Essajee Amijee (EA) Ltd
Court
Employment and Labour Relations Court
Jurisdiction
Kenya
Case Number
Miscellaneous Application E067 of 2024
Procedural Posture
Miscellaneous Application for Enlargement of Time to File a Taxation Reference Under the Advocates Remuneration Order / Ruling on Notice of Motion After Taxation
Outcome
Partly allowed
Judges
["AK Nzei"]
Legal Topics
Enlargement of Time, Taxation Reference, Rule 11 Advocates Remuneration Order, Exercise of Judicial Discretion, Striking Out Premature Prayers
Source Language
en
Advocates’ Fees Civil Procedure Taxation of Costs Enlargement of Time Taxation Reference Rule 11 Advocates Remuneration Order Exercise of Judicial Discretion Striking Out Premature Prayers

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Parties

V. Chokaa & Company Advocates

Applicant

Essajee Amijee (EA) Ltd

Respondent

Procedural Posture

Miscellaneous Application for Enlargement of Time to File a Taxation Reference Under the Advocates Remuneration Order / Ruling on Notice of Motion After Taxation

  1. 1 Whether time should be enlarged for filing a reference against the taxing officer’s decision.
  2. 2 Whether prayers seeking to vacate the taxation and re-tax the bill could be granted before a reference was filed.
  3. 3 Whether the applicant had shown sufficient reason for the delay.

Ratio Decidendi

The court found no satisfactory explanation for the delay in filing the taxation reference but nevertheless exercised its discretion to enlarge time in the interest of justice. However, substantive prayers to vacate the taxing officer’s ruling and order re-taxation were incompetent because they were sought before any reference had been filed, so those prayers were struck out.

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-assess/re-tax the bill of costs were struck off.