14 Days to Give Written Notice of Objection to Taxing Officer (Paragraph 11(1) ARO)
Should any party object to the decision of the Taxing Officer, they may within 14 days after the decision give notice in writing to the Taxing Officer of the items of taxation to which they object.
14 Days
Governed by Paragraph 11(1) Advocates (Remuneration) Order and Section 57(a) of Cap 2 (trigger date excluded).
Calendar Days Counted
Periods under 6 days exclude Sundays and gazetted Kenyan public holidays.
Runs Through Recess
Appellate & statutory limitation periods continue unless certified.
Statutory Computation Rule (14 Days)
Should any party object to the decision of the Taxing Officer, they may within 14 days after the decision give notice in writing to the Taxing Officer of the items of taxation to which they object.
Key Practice Questions
Under Order 50 Rule 3 of the Civil Procedure Rules and Section 57(b) of the Interpretation and General Provisions Act (Cap 2), if the last day falls on a Sunday or gazetted public holiday when court registries are closed, the filing is duly done on the next working day.
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