Elishah Njeru Beta

Main subject areas

Activity

Published decisions from 2008 to 2025; busiest year 2024 (113 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal dismissed (27); The Appeal is struck out. (15); Appeal allowed (9); The application is dismissed. (8)
• Miscellaneous Application: The application is dismissed. (3); The application is granted. (2)

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

Most-cited legislation

• Tax Appeals Tribunal Act (61)
• Tax Procedures Act (38)
• Kenya Revenue Authority Act (21)
• Tax Appeals Tribunal Act, 2013 (14)
• Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (14)
• VAT Act (11)
• Tax Appeals Tribunal Act 2013 (10)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (10)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (18), Appeal from objection decision (14), Application for extension of time to file an appeal (14)
• [Tax Appeal] outcomes — Appeal dismissed: 27/225, The Appeal is struck out.: 15/225, Appeal allowed: 9/225, The application is dismissed.: 8/225
• [Miscellaneous Application] outcomes — The application is dismissed.: 3/17, The application is granted.: 2/17, Dismissed: 1/17, Appeal granted out of time: 1/17
• [Tax Appeals Tribunal] outcomes — The Appellant's application is dismissed, and the Respondent is granted leave to file and serve its Statement of Facts out of time.: 1/2, The application is dismissed with no orders as to costs.: 1/2
• [Appeal] outcomes — Appeal dismissed and appeal struck out: 1/1
• [Miscellaneous Appeal] outcomes — Leave to appeal granted: 1/1

Writing characteristics

• Median judgment length ~21935 words
• Includes panel decisions

Remedy patterns

• Leave to file appeal out of time (7)
• Extension of time to file an appeal (6)
• No orders as to costs (3)
• Lifting of agency notices (3)
• Extension of time to appeal out of time (2)

Citation patterns

• Avg cited authorities/decision: 1.1
• Frequently applied statutes: Tax Appeals Tribunal Act (61), Tax Procedures Act (38), Kenya Revenue Authority Act (21), Tax Appeals Tribunal Act, 2013 (14), Tax Appeals Tribunal Act, CAP 469A of the Laws of Kenya (14)