Boniface N Beta

Main subject areas

Activity

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

Documented outcomes by case type

• Miscellaneous Tax Appeal: The Application is struck out (1); The Application is dismissed (1)
• Tax Appeal: The appeal is dismissed. (1)

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

Most-cited legislation

• Kenya Revenue Authority Act (1)
• Tax Appeals Tribunal Act CAP 469A Laws of Kenya (1)
• Tax Appeals Tribunal (Procedure) Rules, 2015 (1)

Documented reasoning patterns

• Most common procedural postures: Application for extension of time to file Notice of Appeal and other documents (1), Application for leave to file appeal and statement of facts out of time, and for the lifting of agency notice for tax arrears (1), Appeal from a decision of the Commissioner of Domestic Taxes (1)
• [Miscellaneous Tax Appeal] outcomes — The Application is dismissed: 1/2, The Application is struck out: 1/2
• [Tax Appeal] outcomes — The appeal is dismissed.: 1/1

Writing characteristics

• Median judgment length ~19177 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Tax Appeals Tribunal Act CAP 469A Laws of Kenya (1), Tax Appeals Tribunal (Procedure) Rules, 2015 (1), Kenya Revenue Authority Act (1)