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Court of AppealDismissedNot stated in the judgment

Chohan v Mbandu & another (Civil Appeal (Application) E221 of 2023) [2026] KECA 832 (KLR)

Court of Appeal of Kenya
28 April 2026
2,349 words in judgment
View original judgmentRead on Kenya Law Watch case
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·~9 min to read original · ~4 min brief

The bottom line

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The Court of Appeal dismissed a challenge to legal fees because it was filed late, confirming Kenya's seven-day deadline for fee references is strict.

What this practically means

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Executive summary

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This is a ruling by the Court of Appeal at Kisumu (Omondi, JA) on a reference under rule 117(1) of the Court of Appeal Rules, 2022, challenging a taxing officer's decision of 16th October 2025. The taxing officer had taxed the 1st respondent's party-and-party bill following the dismissal of the appellant's appeal concerning Land Parcels Kisumu Municipality Block 7/757 and 758, allowing instruction fees of Kshs. 400,000 out of a bill of Kshs. 838,820. The appellant sought variation to about Kshs. 50,000, contending the taxing officer erred by inferring substantial value of the subject land from its location within Kisumu Municipality without any valuation. The respondent raised a threshold objection: under rule 117(4) a reference must be filed within seven days of the taxing decision; the ruling was delivered on 16th October 2025 but the reference was filed on 5th November 2025, without any leave for extension of time. The court held that although the word 'may' in rule 117(4) is permissive, it governs only the form of the application (informal at taxation or in writing); the seven-day period is statutory, and a litigant who misses it must first obtain extension of time under rule 4. Having filed out of time without leave, the appellant's reference was incompetent ab initio and could not be entertained on its merits. The reference was accordingly dismissed with costs to the respondent, leaving the taxing officer's award of Kshs. 400,000 intact.

Key legal issues

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01

Whether rule 117(4)'s seven-day timeline for a reference is mandatory

Holding

The word 'may' in rule 117(4) governs only the form of the application; the seven-day period is statutory and its breach, absent leave, renders the reference incompetent.

Reasoning

The court construed rule 117(4) purposively and literally: the permissive 'may' relates to whether the application is made informally at taxation or in writing. The seven-day filing period, by contrast, is a statutory limit on the right to have a taxation reviewed. A litigant who misses it does not lose the right irretrievably, but must formally seek extension of time under rule 4 before pursuing the reference. No such leave was sought here, so the reference was incompetent ab initio and had to be dismissed.

p. 5
02

The court's jurisdiction over an out-of-time reference

Holding

Jurisdiction flows from compliance with the procedural law; a reference filed outside the prescribed period without leave divests the court of jurisdiction to entertain it on the merits.

Reasoning

Relying on the respondent's submission that jurisdiction flows from compliance with the law and that a specific procedural timeline must be strictly observed, the court accepted that the reference, filed 5th November 2025 against a ruling of 16th October 2025 with no extension obtained, was incurably defective. The merits of the complaint about the Kshs. 400,000 instruction fee were therefore never determined, and the taxing officer's decision stands unvaried.

p. 5

Legal principles established

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  • The seven-day period in rule 117(4) for filing a reference from a taxing officer's decision is statutory and mandatory; only the form of the application (informal at taxation or in writing) is permissive, and a reference filed out of time without leave under rule 4 is incompetent.
  • A party wishing to pursue a reference out of time must first obtain a formal extension of time under rule 4 of the Court of Appeal Rules; the court cannot entertain an untimely reference without such leave.

Court orders

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  1. 1.The reference filed out of time without a formal extension of time is rendered incompetent and is dismissed with costs to the respondent
On appeal from
High Court of Kenya (Taxing Officer, Court of Appeal Registry, Kisumu)
Not stated
Jurisdiction invoked
Rule 117(1) of the Court of Appeal Rules, 2022 - reference from a decision of the Registrar sitting as taxing officer to a Judge of the Court of Appeal

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Chohan v Mbandu & another (Civil Appeal (Application) E221 of 2023) [2026] KECA 832 (KLR)", Case Analysis (2026). Not stated in the judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2026/832/eng@2026-04-28

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.