<p style="text-align: center"><strong><u>RULING</u></strong></p><p style="text-align: justify">1. The issue that presents for determination in this ruling, is whether the Applicants herein should be granted leave to appeal and extension of time to file an appeal out of time against a ruling delivered on given on 19th February 2024 by the High Court at Nairobi <strong><em>(Mongare J.) </em></strong>in <strong>High Court Commercial &amp; Tax Case No. 272 of 2014 </strong>declining to grant the Applicants leave to further amend their defence<strong>. </strong>The Applicants have in this respect filed an application by way of a Notice of Motion dated 28th March 2024, in which they seek the said extension of time<strong>. </strong>Further, that the Notice of Appeal dated 4th March 2024 and filed on 8th March 2024 be deemed to have been properly filed, and the costs of the application do abide the outcome of the Appeal.</p><p style="text-align: justify">2. The application is supported by an affidavit sworn on 28th March 2024 on behalf of the Applicants by Sundip Jagdishroy Patel, the 2ndApplicant herein. The Applicants state that they are aggrieved by the ruling given on 19th February 2024 b…</p>