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BARCLAYS BANK OF KENYA LIMITED
V.
COMMISSIONER OF DOMESTIC TAXES

(2024) JELR 112725 (SC)

Supreme Court 13 Dec 2024 Kenya
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- The respondent sought an extension of time to file submissions, having filed them one day late, citing inadvertent oversight and counsel’s illness as the cause of delay. - The petitioner and 1st interested party opposed, contending that n

Case Details

Suit Number:PETITION (APPLICATION) NO. 12 (E014) OF 2022
Judges:P.M. MWILU, DCJ & VP S.C. WANJALA, SCJ NJOKI NDUNGU, SCJ I. LENAOLA, SCJ W. OUKO, SCJ
Counsel:Mr. Richard Bett h/b for Ms. Malik for the Petitioner (Kaplan and Stratton Advocates) Mr. Ochieng Gaya for the Respondent (G.O. Ochieng Advocate) Ms. Faith Macharia- Okaalo and Edel Ouma for the 1st Interested Party (Anjarwalla & Khanna LLP) Ms. Georgina Amayo and Mr. Onyango Owino for the 2nd Interested Party (Anjarwalla & Khanna LLP)

RULING OF THE COURT

[1] UPON PERUSING the Notice of Motion dated 23rd August 2024 by the respondent, filed on 26th August 2024 pursuant to Sections 21 and 24 of the Supreme Court Act 2011, Rules 3(2), 3(5), 15(2), 15(1), 23(3), 31 and 32 of the Supreme Court Rules, 2020 seeking leave for extension time to file their submissions; and

[2] UPON PERUSING the affidavit sworn by George Ochieng, counsel on record for the respondent, on 23rd August 2024 in support of the Motion and written submissions of even date and further affidavit sworn on 10th September 2024 and further submissions of even date wherein they contend that the respondent’s submissions were filed on 23rd August 2024 instead of the stipulated date of 22nd August 2024; that the delay was occasioned by counsel’s inadvertent oversight of the prescribed timelines, compounded by a period of illness that hindered the completion of the respondent’s written submissions as initially scheduled; that a genuine mistake of counsel should n…

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