JA Guserwa & Company Advocates v Opiayo (Miscellaneous Application E092 of 2023) [2025] KEELRC 2430 (KLR)
The bottom line
#What this practically means
#Executive summary
#Key legal issues
#Commencement of the 14-day period for filing a reference under Rule 11 of the Advocates (Remuneration) Order
Because the taxation ruling of 6th December 2024 was sufficiently detailed with the provisions and formula applied, the reasons were self-evident and time ran from delivery of the ruling, expiring on 20th December 2024.
Rule 11 requires an objector to file a reference within 14 days of receipt of the Taxing Master's reasons. Case law establishes that where reasons are apparent on the face of the decision, no separate written reasons are required and time runs from delivery of the ruling. The court found the ruling here sufficiently detailed, citing the applicable provisions and formula, so the Applicant's obligation to file within 14 days was triggered on 6th December 2024.
Whether the reference filed out of time without leave could stand
The reference, filed on 27th March 2025 without any application to enlarge time, was time barred and was dismissed.
There was no evidence of any application for extension of time under Rule 11(iv). A litigant is not entitled to present a reference out of time without leave; the proper course is to apply for enlargement of time within which the absence of reasons could be explained. The reference filed more than three months after the ruling was therefore a nullity and had to be dismissed.
Legal principles established
#- Where the reasons for the Taxing Master's decision are apparent on the face of the ruling, the Taxing Master need not furnish separate reasons and the 14-day period for filing a reference runs from the date the ruling is delivered.
- A party who fails to file a reference within 14 days must first seek leave of the court to file it out of time; the reference cannot simply be presented without more.
Court orders
#- 1.The reference is dismissed for being filed outside the prescribed timelines without leave of the court
- 2.Each party to bear own costs
- Jurisdiction invoked
- Rule 11 of the Advocates (Remuneration) Order
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "JA Guserwa & Company Advocates v Opiayo (Miscellaneous Application E092 of 2023) [2025] KEELRC 2430 (KLR)", Case Analysis (2025). Misc Application No E092 of 2023. Source: https://new.kenyalaw.org/akn/ke/judgment/keelrc/2025/2430/eng@2025-09-15
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.