Nyamu Roland Beta

Main subject areas

Activity

Published decisions from 2023 to 2024; busiest year 2024 (2 decisions).

Documented outcomes by case type

• Tax Appeal: Affirmed the Respondent's classification of the silicon emul (1); The Appeal is dismissed as incompetent and unsustainable. (1); The Appellant's appeal was dismissed with costs. (1)

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

Most-cited legislation

• East African Community Customs Management Act, 2004 (EACCMA) (1)
• Companies Act 2015 (1)
• Tax Appeals Tribunal Act (1)
• Kenya Revenue Authority Act (1)
• Income Tax Act (1)
• International Accounting Standards (IAS) 28 and 31 (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a demand notice (1), Appeal from late filing (1), Appeal from a pre-assessment notice and assessment order (1)
• [Tax Appeal] outcomes — Affirmed the Respondent's classification of the silicon emulsion under HS Code 3402.13.00.: 1/3, The Appeal is dismissed as incompetent and unsustainable.: 1/3, The Appellant's appeal was dismissed with costs.: 1/3

Writing characteristics

• Median judgment length ~42573 words
• Single-judge

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: East African Community Customs Management Act, 2004 (EACCMA) (1), Companies Act 2015 (1), Tax Appeals Tribunal Act (1), Kenya Revenue Authority Act (1), Income Tax Act (1)