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…He further contends that delays attributable to registry processes, counsel’s internal arrangements or delayed access to the ruling do not constitute sufficient grounds for enlargement of time. 5.…

…of time. 20.…

…On the issue of enlargement of time, the Respondent submitted that Paragraph 11 of the Advocates Remuneration Order, 2014 provides clear timelines within which a party aggrieved by a taxation ruling must lodge an objection…

…Whether the Applicant has established sufficient cause to warrant enlargement of time to file a taxation reference out of time; and b.…

…It was submitted that the applicant was not deserving of the prayers for enlargement of time and leave to file its statement of defence out of time as that would amount to condoning an illegality since the statement of defence…

…Consequently, once the issue of enlargement of time is addressed, the prayer concerning that the request for set aside will be subsumed therein. 10.…

…He therefore seeks enlargement of time. 4. The Applicant explains that the delay in filing the appeal was not deliberate, as parties were engaged in negotiations aimed at settling part of the decretal sum.…

…Instead of complying, the Applicant filed another application on 10th January 2025 seeking enlargement of time to comply with the orders requiring him to deposit kshs 500,000/-.…

…Relying on several judicial authorities, the Respondent urged the Court to decline the prayer for enlargement of time. 16.…

…The application seeking enlargement of time was lodged approximately twenty-seven days after the expiry of the prescribed period. 23.…

…Paragraph 11(4) of the said Order, aids those caught up be time by requiring that they apply to the High Court for enlargement of time.…

…This application for enlargement of time is distinct and separate from the substantive reference.…

…Consequently, the Appellant filed a Notice of Motion dated 11th October 2018 in High Court Miscellaneous Application No. 339 of 2018, seeking enlargement of time to lodge the appeal.…

…It was only after the dismissal of that application that he sought enlargement of time.…

…Subsequently, vide the Notice of Motion dated 23/06/2021, the Appellant filed an application seeking enlargement of time of filing the suit out of time.…

…further submitted that a Defence and Preliminary Objection raising the issue of limitation of time was filed on 15th October 2020, and thereafter, on 24th June 2021, the Appellant filed an application seeking orders for enlargement…

…Paragraph 11(4) of the said Order, aids those caught up by time by requiring that they apply to the High Court for enlargement of time.…

…This application for enlargement of time is distinct and separate from the substantive reference.…

…Paragraph 11(4) of the said Order, aids those caught up by time by requiring that they apply to the High Court for enlargement of time.…

…This application for enlargement of time is distinct and separate from the substantive reference.…

…The sole issue for determination is whether the application has met the threshold for enlargement of time to file an appeal out of time 9.…

…The twin issues for determination are whether the application meets the threshold for enlargement of time to file an appeal out of time and whether the conditions necessary for the grant of stay pending appeal have been satisfied…

…The proper course would have been to seek enlargement of time or reinstatement of the earlier leave neither of which has been done. 21.…

…In my view the sole issue for determination is; Whether the Applicant has demonstrated sufficient cause to warrant the enlargement of time to deposit the security ordered by the court and whether the deposit made on 7th February…

…However the subject arbitration having been to my mind, compromise of suits is not subject to enlargement of time by the court at least as of now. The parties, inter se, agreed to adjust their suits on designated terms.…

…The guiding principles for enlargement of time were well articulated in Nicholas Kiptoo Arap Korir Salat v IEBC & 7 Others [2014] eKLR, where the Supreme Court laid down that extension of time is a discretionary remedy, not…

…Further that the enlargement of time to allow documents out of time is an equitable relief and the principles of equity should apply.…

…That the 2nd respondent had sought for enlargement of time within which to file a reference as time had lapsed between when the ruling was delivered and the filing of chamber summons.…

…his submissions set out two issues for determination, that is whether the Tribunal’s judgment was issued under the wrong provisions of the Tax Procedure Act (TPA) and whether prosecution is a pre-requisite for sustaining enlargement…

…of time beyond the five-year limitation. 7.…

…his submissions set out two issues for determination, that is whether the Tribunal’s judgment was issued under the wrong provisions of the Tax Procedure Act (TPA) and whether prosecution is a pre-requisite for sustaining enlargement…

…of time beyond the five-year limitation. 7.…