County Government of Siaya v Olendo Orare & Samba Advocates LLP (Environment and Land Miscellaneous Application E030 of 2025) [2026] KEELC 2718 (KLR)

The impugned ruling was delivered on 8 August 2025 and the application was dated 15 September 2025, more than 30 days later. Rule 11 allows 14 days to object and a further 14 days from receipt of reasons to apply to a judge. Even excluding the period allowed to the taxing officer to respond, the application was late. The court noted that the applicant had sought reasons by letter of 13 August 2025 but the taxing master never responded; yet this did not excuse the delay — leave for extension of time was mandatory and none was sought.

Applying the definition in Mukisa Biscuits and Nitin Properties, the court held that it need only examine whether the procedure in Rule 11 was met against the pleadings, without ascertaining facts or exercising discretion. The objection, grounded on Rule 11(2), was therefore a pure point of law properly raising the question of the court's jurisdiction over a time-barred reference.

The respondent argued that the applicant, having never filed a response to the bill despite adjournments, could not challenge the taxation. The court disagreed, holding that once a decision of the taxing master exists and a party is aggrieved by it, that party is entitled to be heard on the objection — though only subject to compliance with the rules, which the applicant failed here on timing.