Martin Barron v Mery Barron and Shelley Kapuyanyika N.O

The applicant sought to review a decision of the 2nd respondent (taxing officer) in relation to a bill of costs awarded by the court. The bill of costs was taxed on 28 August 2025 and issued on 5 September 2025. The application for review in terms of Rule 72(26) was filed on 25 September 2024. The 1st respondent raised a preliminary objection that the application was filed outside the 14-day period prescribed by Rule 72(26) without any application for condonation of the late filing.

• Whether the application for review of the taxing officer's decision was filed within the 14-day period prescribed by Rule 72(26)
• From which date the 14-day period should be reckoned - the date of taxation or the date of issue of the bill
• Whether the application could proceed without an application for condonation where filed outside the prescribed period

The application was struck off the roll with costs

An application to review a taxing officer's decision under Rule 72(26) must be filed within 14 days of the taxation. The 14-day period runs from the date of taxation (being the date when the party became aware of the issues complained of), excluding the date of taxation itself. Where an application is filed outside this prescribed period, the applicant must seek and obtain condonation for the late filing. Failure to seek condonation renders the application improperly before the court and it will be struck off the roll.

The court expressed the view that the 14-day period should be reckoned from the date of taxation rather than the date of issue of the bill, because the applicant became aware of the issues they had qualms with at the taxation sitting itself. The court also indicated that it would not deal with the second preliminary objection regarding incomplete service on the 1st respondent, as having found the matter improperly before the court, that issue became of no consequence.

This case reinforces the strict application of time limits prescribed by the High Court Rules in Zimbabwe, particularly Rule 72(26) relating to review of taxation decisions. It emphasizes that compliance with procedural time limits is mandatory and that applicants who file outside prescribed periods must seek condonation. The case also clarifies that the 14-day period for review of a taxing officer's decision runs from the date of taxation itself, not from the date of issue of the taxed bill.