Okoth and Company Advocates v Mount Kenya University [2021] KEELC 1147 (KLR)
The bottom line
#The High Court dismissed an advocate's bid for extra time to challenge a taxing decision, ruling that extension of time must be earned, not demanded.
What this practically means
#Executive summary
#Key legal issues
#Whether the applicant made a compelling case for enlargement of time to file a reference against the Taxing Officer's decision
The application was dismissed; the applicant failed to demonstrate entitlement to extension of time
The court read the taxing officer's ruling of 4th December 2017 and found it undoubtedly set out the reasons for the decision, so the applicant could have filed a reference without requesting further reasons. The applicant's delay was attributed to pursuing the wrong cause in Misc. Application No. 23 of 2018. Applying the Salat principles, the court found no equitable basis laid for extension, concluding the applicant was going round in circles and forum shopping.
Legal principles established
#- Extension of time is not a right of a litigant but a discretionary power of the courts, and the litigant must lay a basis that they were not at fault
- Where reasons appear on the face of the taxing officer's decision, it is futile to expect the taxing officer to furnish further reasons before filing a reference
Court orders
#- 1.The application dated 17th December 2019 is dismissed in totality
- 2.Costs to the respondent
- Jurisdiction invoked
- Paragraph 11(4) of the Advocates Remuneration Order and Section 95 of the Civil Procedure Act
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Okoth and Company Advocates v Mount Kenya University [2021] KEELC 1147 (KLR)", Case Analysis (2021). Chamber Summons application dated 17th December 2019 (Miscellaneous). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2021/1147/eng@2021-11-03
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.