Kenya Revenue Authority v Ayisi; Nairobi City County Government (Interested Party) (Civil Appeal (Application) 287 of 2018) [2023] KECA 538 (KLR) (12 May 2023) (Ruling)
- Court
- Court of Appeal
- Case number
- 538
- Citation
- [2023] KECA 538 (KLR)
- Decided
- 12 May 2023
AI Summary
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Machine-generated — may contain errors. Not legal advice.
TypeCivil Appeal (Application)PostureApplication to strike out the record of appeal and application for extension of timeCoramF. Sichale, G. V. Odunga, G. V. Odunga, M. Gachaka
Holding
The appeal dated 15th August 2018 is hereby struck out and each party shall bear its own costs.
Facts
The Kenya Revenue Authority (KRA) appealed against a judgment in High Court Petition No. 412 of 2016. The appeal was lodged 30 days out of time, and the respondent did not provide a certificate of delay.
Issues
- Whether the appeal was filed within time
- Whether there is need for the hearing of the application for extension of time
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 15th August 2018 is hereby struck out
Remedies
- Each party shall bear its own costs
Authorities cited
Legislation (1)
- Court of Appeal Rules 2022
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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