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Diamond Trust Bank Limited v Mohamed & another (Civil Appeal (Application) E074 of 2021) [2024] KECA 863 (KLR) (26 July 2024) (Ruling)

[2024] KECA 863 (KLR) Court of Appeal
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Court
Court of Appeal
Case number
863
Citation
[2024] KECA 863 (KLR)
Decided
26 July 2024
AI Summary Beta Machine-generated — may contain errors. Not legal advice.
TypeCivil Appeal (Application)PostureAppellant seeks extension of time for filing a reference to the Taxation.CoramG. V. ODUNGA, Lakha, P. J. Otieno, Shah, Waki
Holding

The court grants the application and extends the time for filing the reference to the Taxation.

Facts

The appellant, Fuad Mhamoud Mohamed, filed an application seeking to file a reference out of time against a ruling of the Taxing Officer, but there was a typing mistake on the cover page of the application, which did not attract any filing fees.

Issues

  1. Whether the application for extension of time should be granted.
  2. Whether the appellant's application was filed within the time limit.

Reasoning

The court found that the application was not filed within the time limit due to a typing mistake, but the court exercised discretion in favor of the appellant and allowed the application.

Outcome

The court grants the application and extends the time for filing the reference to the Taxation.

Orders

  • Extend the time for filing the reference to the Taxation.
  • Deem the application as having been filed within time.

Remedies

  • Costs awarded to the respondent.
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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