Rowlatt Rowlatt Beta

Main subject areas

Activity

Published decisions from 1985 to 2024; busiest year 2023 (4 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed (2); Affirmed the tax assessment (1); Affirmed the assessment (1); Affirmed the Respondent's decision (1)
• Civil Appeal: The court dismissed the appeal. (1)
• Civil Application: The application to strike out the notice of appeal was dismi (1)

Counts are per published decision as classified by AI; not comparable across courts or years.

Most-cited legislation

• Fair Administrative Actions Act, 2015 (1)
• Excise Duty Act 2015 (1)
• Finance Act 2022 (1)
• Income Tax Act (1)
• Kenya Ports Authority Act (1)
• Kenya Revenue Authority Act (1)
• Excise Duty Act, 2015 (1)
• Finance Act, 2021 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a tax assessment (1), Appeal from a review decision (1), Appeal from a decision to assess excise duty (1)
• [Tax Appeal] outcomes — Affirmed: 2/5, Affirmed the tax assessment: 1/5, Affirmed the Respondent's decision: 1/5, Affirmed the assessment: 1/5

Writing characteristics

• Median judgment length ~92342 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.4
• Frequently applied statutes: Fair Administrative Actions Act, 2015 (1), EACCMA (1), Excise Duty Act 2015 (1), Finance Act 2022 (1), Excise Duty Act, 2015 (1)