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…The Respondent's position is that the timeline and compliance with the stipulations of the law dictate the validity of the Appeal.…

…The Respondent's submits that the timelines and compliance with the stipulations of the law dictate the validity of the Appeal.…

…All of these timelines are patently tight. They also greatly constrict the usual timelines for the filing and determination of proceedings…” 18.…

…a decision within the prescribed timelines. 40.…

…The applicants have urged that the County Assembly and Auditor General are bound by the constitutional timelines set out in the Constitution and that failure to comply with the constitutional timelines is not only procedurally…

…Needles to repeat, the wording of Article 229 is such that the obligation to act within specific timelines is peremptory.…

…Counsel maintained that this court cannot review those timelines.…

…Why did Parliament not give a different timeline in the Act instead of giving the same timeline as that given by the Constitution?…

…A mistake on the part of Counsel in computing timelines does not amount to a reasonable cause to explain away the delay in filing the Notice of Appeal.…

…As such, it is in the public interest that the Court rigidly enforce the applicable timelines to give finality and clarity, and to this type of litigation.…

…The respondents urged the court to decline the petitioner’s invitation to determine this matter as constitutional timelines do not necessarily apply to the timelines under the County Assemblies Powers and Privileges Act,…

…particularly where reasonable justifications had been provided for failure to adhere to the said statutorily timelines.…

…I certify the application as urgent in view of the timelines set by the statute, under the PPADA at section 175 for hearing and determining these proceedings. 4.…

…In view of the short timeline provided by Section 175(3) of the PPADA for determination of these proceedings, and in order not to render these proceedings nugatory should the applicant be successful, I grant stay of further…

…The Applicant asserted that both dates fall within the timelines stipulated under Section 13(2) of the Tax Appeals Tribunal Act. 10.…

…Whether the Tribunal erred in finding that the Appellant's appeal was filed outside the statutory timelines. ii.…

…These timelines are cast in stone and cannot be varied.…

…They also greatly constrict the usual timelines for the filing and determination of proceedings.…

…The Respondent did not allude themselves to the issue of timelines in the trial court, subsequently the Appellant did not have an opportunity to substantively address the issue thus being condemned unheard. 2) The Honourable…

…Based on these grounds outlined above, the Commissioner prays that the appeal be allowed and the court find that the Objection Decision dated 28.01.2022 (“the Objection Decision”) was issued within the prescribed timelines…

…It is their case that statutory timelines and court-imposed timelines are binding and enforceable, and once breached, the court is entitled to vacate interim relief, as reinforced, and failure to obey such timelines defeats…

…Their submissions reiterate their position in the grounds of opposition adding that the Applicants were aware of the timeline but ignored it.…

…This position would imply that timelines provided in Section 51(11) of the Act starts running after the information or documents demanded by the Commissioner under Section 51(4) are supplied by the taxpayer.…

…The appellant argues that the failure to adhere to timelines is a matter of a technicality and therefore not fatal to its assessment.…

…Despite this, the trial court held that the explanation was unsatisfactory, referencing the strict timelines applicable in the Small Claims Court.…

…While the trial court found this explanation unsatisfactory, it is evident that the Appellant was not acting in willful disregard of the timelines.…

…Making the determination that the 60 days mandatory statutory timeline.…

…On timelines - it is not in dispute that the objection was lodged on 22/7/2021 and the applicable law was the 2021 version of the Tax Procedure Act. 17.…

…According to the Respondent, the parties had by consent agreed on timelines of 45 minutes for examination-in-chief, 10 hours for cross-examination and 2 hours for re-examination, which timelines became binding upon them.…

…The Respondent further avers that the impugned Interim Award merely enforced the agreed procedural timelines and did not violate the Applicant’s rights.…

…They submitted that they complied with every timeline imposed upon them by the Act and by this Court.…

…The learned Judge held that where circumstances are beyond the control of the Court such that a decision cannot be delivered within the prescribed timelines, the Court should not be rendered helpless.…

…The limitations therein are akin to the timelines for filing suits given by the Limitation of Actions Act which cannot fall back to subsidiary legislation.…

…The applicant has not even made an attempt to explain why it failed to adhere to the timelines provided by the law and the court.…

…Madowo’s submission that the Debarment Manual Guidelines provide guiding principles, however they do not set statutory timelines.…

…According to counsel for the 1st respondent the 2nd respondent has the mandate to extend timelines in the Guidelines. 50.…

…It argued, in the main, that the timelines fixed by the Court expired on 24 September 2025 and that the Court cannot revive those orders.…

…It therefore follows that the Defendant's argument that expiry of the timelines extinguished the arbitration clause cannot be accepted.…