Kenya Revenue Authority v Ojienda t/a Prof Tom Ojienda & Associates (Civil Appeal (Application) 285 of 2018) [2023] KECA 514 (KLR) (12 May 2023) (Ruling)
- Court
- Court of Appeal
- Case number
- 514
- Citation
- [2023] KECA 514 (KLR)
- Decided
- 12 May 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeCivil AppealPostureApplication for striking out the record of appeal and application for extension of timeCoramG. V. Odunga, JUDGE OF APPEAL, Sichale
Holding
The appeal dated August 15, 2018 is hereby struck out and each party shall bear its own costs.
Facts
The Kenya Revenue Authority (KRA) appealed against a judgment of the High Court of Kenya. The appeal was lodged 30 days out of time. The respondent, Ojienda, claimed the appeal was settled and sought to strike out the record of appeal.
Issues
- Whether the appeal was filed within time
- Whether the application for extension of time should be heard
Reasoning
The respondent did not enclose a certificate of delay in the record of appeal to account for the delay in filing the record of appeal outside the 60 days' timeline. The appeal was filed 30 days out of time and the application for extension of time should have been argued before a single judge.
Outcome
The appeal is struck out.
Orders
- The appeal dated August 15, 2018 is hereby struck out
- Each party shall bear its own costs
Experimental AI summary generated by a language model, not a lawyer. It may contain errors or omissions and must not be relied on for legal decisions — the full judgment below is the authoritative source.
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