Owuor v Commissioner of Domestic Taxes (Appeal 1372 of 2022) [2023] KETAT 239 (KLR) (31 March 2023) (Ruling)
- Court
- Tax Appeals Tribunal
- Case number
- 239
- Citation
- [2023] KETAT 239 (KLR)
- Decided
- 31 March 2023
The application for extension of time to file an appeal out of time is dismissed, and the appeal is struck out.
Facts
The applicant, Owuor, sought an extension of time to file an appeal out of time, challenging an objection decision issued by the respondent, the Commissioner of Domestic Taxes, on November 26, 2021. The respondent argued that the delay in filing the appeal was unreasonable and prejudiced its legitimate expectation to timely resolution of tax disputes.
Issues
- Whether the applicant merits an extension of time to file an appeal out of time
- Proportionality of the applicant's right to appeal against the respondent's statutory obligation to collect taxes
Reasoning
The court found that the applicant's delay in filing the appeal was unreasonable and that the respondent's statutory obligation to collect taxes outweighed the applicant's right to appeal. The court emphasized the importance of expeditious and efficient disposal of suits.
Outcome
The application is dismissed, and the appeal is struck out.
Orders
- The application for extension of time is dismissed
- The appeal is struck out
Authorities cited
Legislation (2)
- Tax Appeals Tribunal Act
- Kenya Revenue Authority Act
Cases cited (3)
- Nicholas Kiptoo Arap Salat v Independent Electoral and Boundaries Commission and 7 other [2014] eKLR
- Commissioner of Domestic Taxes v Mayfair Insurance Company Limited (2017) eKLR
- Chairman, National Union of Teachers and Another v Henry Inyangala & 2 others[2018] eKLR
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