Nzei & Company Advocates v Export Processing Zones Authority (Environment and Land Miscellaneous Application E017 of 2022) [2024] KEELC 7415 (KLR)
The bottom line
#Kenya's Environment and Land Court let KAA challenge a Kshs. 35.5 million taxed legal bill late, and blocked judgment on that bill until the challenge is decided.
What this practically means
#Executive summary
#Key legal issues
#Extension of time to file reference against a taxation ruling
The client's one-month delay was not inordinate given the delay in furnishing the ruling, and a triable issue on the taxation was raised; leave was granted
The court applied the Salat criteria. The delay of one month since delivery of the ruling was explained by the need to obtain a copy of the ruling, which was only furnished on 30th June 2023, and the fact that the delay in furnishing the ruling was not disputed. The client also demonstrated a triable issue by pointing to the taxation of a similar bill at about Kshs. 27 million, suggesting an error in principle.
Entry of judgment on a certificate of costs still under challenge
Judgment cannot be entered while the certificate is subject to an intended reference; the advocate's application is held in abeyance
Section 51(2) empowers the court to enter judgment on a certificate of costs, but that certificate must not be set aside or altered by the court. Since the client was granted leave to file a reference challenging the taxation, the certificate remained contested and judgment was premature. The advocate's application, filed after the extension application, was stayed pending the reference.
Legal principles established
#- Extension of time is a discretionary equitable remedy, not a right; the applicant must explain the delay to the court's satisfaction
- Under section 51(2) of the Advocates Act, a certificate of costs is final unless set aside or altered by the Court
Court orders
#- 1.The client is granted leave to file reference out of prescribed time in objection to the taxing officer's ruling delivered on 29th May 2023
- 2.The client shall file and serve reference challenging the taxing officer's ruling delivered on 29th May 2023 within 14 days of this ruling
- 3.The hearing of the application dated 7th July 2023 is stayed, pending hearing and determination of the intended reference by the client
- 4.Each party shall bear its own costs
- Jurisdiction invoked
- Paragraph 11(4) of the Advocates (Remuneration) Order and Section 51(2) of the Advocates Act
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Nzei & Company Advocates v Export Processing Zones Authority (Environment and Land Miscellaneous Application E017 of 2022) [2024] KEELC 7415 (KLR)", Case Analysis (2024). Machakos ELC Misc Application (two applications dated 3rd July 2023 and 7th July 2023). Source: https://new.kenyalaw.org/akn/ke/judgment/keelc/2024/7415/eng@2024-11-06
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.