QUEENSWAY AIR SERIVES LIMITED v COMMISSIONER OF INCOME TAX [2007] KEHC 248 (KLR)
- Court
- High Court of Kenya
- Case number
- 248
- Citation
- [2007] KEHC 248 (KLR)
- Decided
- 28 May 2007
The court will conditionally enlarge the time for the applicant to lodge notice for the taxing master to give reasons for his ruling on the items to be specified, with the condition that the taxed amount is deposited into court within 60 days from the date of the reading of this ruling.
Facts
The Respondent presented a bill of costs for taxation on 13 October 2005. The matter was stood over by consent for taxation on 2 October 2006. The taxation was done on 2 October 2006, and the ruling was given on 27 October 2006.
Issues
- Whether the court has jurisdiction to extend the time for presenting objection
- Whether justification has been shown to justify the court exercising its discretion in their favour
Reasoning
The court exercised its discretion to conditionally extend the time for the applicant to lodge notice for the taxation ruling, considering the long vacation and the applicant's failure to act promptly.
Outcome
The applicant will have time enlarged for them to lodge notice for the taxing master to give reasons for his ruling on the items to be specified, with the condition that the taxed amount is deposited into court within 60 days from the date of the reading of this ruling.
Orders
- The applicant will have time enlarged for them to lodge notice for the taxing master to give reasons for his ruling on the items to be specified, with the condition that the taxed amount is deposited into court within 60 days from the date of the reading of this ruling.
- The applicant to have 14 days to issue notice under rule 11(1) of the Advocates remuneration order.
- The Respondent will have costs of the application.
Remedies
- Conditional enlargement of time for the applicant to lodge notice for the taxing master to give reasons for his ruling on the items to be specified, with the condition that the taxed amount is deposited into court within 60 days from the date of the reading of this ruling.
Authorities cited
Legislation (2)
- Civil Procedure Act
- Advocates Remuneration Order
Loading judgment…