Elishah Makau Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (3 decisions).

Documented outcomes by case type

• Tax Appeal: Appeal granted out of time (1); The application is dismissed. (1); The appeal is dismissed and the application is struck out. (1); The application is allowed. (1)

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

Most-cited legislation

• Tax Procedures Act (2)
• Tax Appeals Tribunal Act (1)
• Constitution of Kenya, 2010 (1)
• East Africa Community Customs Management Act (1)
• Tax Appeals Tribunal Act, 2013 (1)
• Section 51(11) (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision to issue agency notices (1), Appeal from a decision to deny an extension of time to file an appeal (1), Applicant's Motion for Tax Compliance Certificate (1)
• [Tax Appeal] outcomes — Appeal granted out of time: 1/4, The application is dismissed.: 1/4, The application is allowed.: 1/4, The appeal is dismissed and the application is struck out.: 1/4

Writing characteristics

• Median judgment length ~18360 words
• Includes panel decisions

Remedy patterns

• Grant leave to appeal out of time (1)
• Lift agency notices (1)
• Tax Compliance Certificate (1)
• Prohibition of Further Assessments (1)
• Prohibition of Charging Interest (1)

Citation patterns

• Avg cited authorities/decision: 0.8
• Frequently applied statutes: Tax Procedures Act (2), Tax Appeals Tribunal Act (1), Constitution of Kenya, 2010 (1), East Africa Community Customs Management Act (1), Tax Appeals Tribunal Act, 2013 (1)