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…As such, it was submitted that the objection fails to meet the threshold of a proper preliminary objection, as defined in Mukisa Biscuit Manufacturing Co.…

…The main issue for determination is whether the objection meets the legal threshold of a proper preliminary objection. 5.…

…The issue is whether the preliminary objection is merited. 10. The court has first to find whether the Preliminary Objection meets the test of what a preliminary objection is before venturing to determine its merit.…

…The proper contents of a preliminary objection would be allegations that relate but are not limited to objections to the jurisdiction of the court.…

…According to the Appellant, the Respondent’s objection fell short of the requirements of Section 51 (3) of the TPA as he did not provide evidence to support the objection or state the precise grounds of objection or the amendments…

…The Respondent noted that at no point in the entire objection decision did the Appellant raise the issue of the validity of his objection.…

…In response to the application and the substantive suit, the 3rd, 4th, and 6th Respondents filed a Notice of Preliminary Objection dated 15th January, 2026. The 2nd Interested Party subsequently joined this objection.…

…The Applicant opposed the Preliminary Objection. He argued that the objection offends the threshold set in Mukisa Biscuit. The Applicant submitted that the determination of locus standi requires a factual inquiry.…

…a preliminary objection. 2.…

…The central issue is whether the Appellant’s objection was a preliminary objection within the meaning of Mukisa Biscuits Manufacturing Co., Ltd [1969] EA 696.…

…Section 68 provides; Objections to Application (1) Notice of any objection to an application for a grant of representation shall be lodged with the Court, in such format as may be prescribed (2) within the period specified…

…The question I pose is whether a person can file an objection after the Grant has issued as that will determine whether or not I should proceed to extend time to file the Objection 9.…

…It was submitted that the appellant lodged a valid objection on 14/03/ 2022 hence the respondent was required to issue the objection decision on or before 14/05/2022.…

…It states: “A notice of objection shall be treated as validly lodged by a taxpayer under subsection (2) if— a. the notice of objection states precisely the grounds of objection, the amendments required to be made to correct…

…For the plaintiff it was submitted that the preliminary objection as filed does not meet the set threshold for preliminary objections since it does not disclose pure points of law.…

…I have carefully considered the Preliminary Objection as well as submissions by both parties and note that the only issue that arises for determination is whether the Preliminary Objection is meritorious. 15.…

…The Respondent herein has challenged the competence of the Originating Summons herein Vide Notice of Preliminary Objection dated 29th August 2024 the essence of her Objection is that the property having been acquired prior…

…Whether the Notice of Preliminary Objection dated 29th August 2024 has merit? 5.…

…He defends the filing of the Preliminary Objection on 3rd February 2025, only slightly outside the alleged deadline, and argues that late service on the Applicant does not vitiate the Objection.…

…Mamboleo Ongwae, leave to file a Preliminary Objection. The Applicant contends that the said objection was to be filed and served within seven (7) days.…

…of the objection—against profligate deployment of time and other resources.…

…is whether the respondents’ Preliminary Objection raised is tenable.…

…2004 cannot pass muster as a procedurally-designed Preliminary Objection.…

…, on the hand” This limb of the Preliminary Objection therefore fails.…

…In his determination of the Preliminary Objection, the trial Magistrate found that there existed a relationship between the appellant and the 1st respondent and further that the points raised in the preliminary objection…

…The question this court is faced with is whether the appellant’s preliminary objection was a Preliminary Objection as envisaged by law and case law.…

…What constitutes the objection is the combination of the notice of objection, the answer to petition and the petition by way of cross-application.…

…It would appear that where the objector files a notice of objection but does not file the answer and the cross-petition then the objection pleadings would be incomplete and the court ought to disregard the notice of objection…

…The Applicant urges that the issue raised in the Preliminary Objection is mere technicality which the court ought to overlook. She urges that the Preliminary Objection be dismissed.…

…The only issue for determination is whether the Preliminary objection has merit. 10.…

…I have carefully considered the preliminary objection, the opposition thereto and the oral submissions by Counsels. It is well-established that a preliminary objection must raise a pure point of law.…

…In El-Busaidy v Commissioner of Lands & 2 Others [2002] 1 KLR 508, the Court held that a preliminary objection cannot contest pleaded facts and reinforced the test that a [defendant’s] preliminary objection cannot stand if…

…This ruling is in respect to two Notices of Preliminary Objection.…

…that the preliminary objection by the 1st defendant is not a true preliminary objection in the sense of the law.…

…The Respondent considered these objections and, on 3rd November 2022, issued two Objection Decisions confirming a total additional principal tax liability of Kshs. 75,701,401.62. 4.…

…Counsel contended that the Respondent failed to request any further documentation at the objection stage, yet proceeded to issue an Objection Decision only six days later.…

…This ruling concerns the Defendant’s Notice of Preliminary Objection dated 4th February 2025.…

…The Plaintiff opposes the objection through written submissions dated 3rd March 2025. Counsel for the Plaintiff contends that the objection does not meet the threshold set out in Mukisa Biscuit Manufacturing Co.…