Josephine Maangi Beta

Main subject areas

Activity

Published decisions from 2016 to 2022; busiest year 2022 (3 decisions).

Documented outcomes by case type

• Tax Appeal: The application was dismissed. (1); The Appeal is merited. (1); The Appeal is dismissed with costs to the Respondent. (1); The Appellant's appeal was partly successful, with the Tribu (1)
• Miscellaneous Application: The Notice of Motion application dated 16th October 2019 and (1)

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

Most-cited legislation

• Tax Appeals Tribunal Act (2)
• Tax Payer Appeal Act (TPA) (1)
• East African Community Customs Management Act 2004 (1)
• Kenya Revenue Authority Act (1)
• Income Tax Act (1)
• Excise Duty Act 2015 (1)
• Customs and Excise Act (1)

Documented reasoning patterns

• Most common procedural postures: Appeal from a decision of the Commissioner of Domestic Taxes (1), Applicant seeks a stay of the First Respondent's directives and an extension of time to file an appeal out of time. (1), Application for extension of time to Appeal out of time (1)
• [Tax Appeal] outcomes — Appeal dismissed: 1/5, The application was dismissed.: 1/5, The Appeal is merited.: 1/5, The Appeal is dismissed with costs to the Respondent.: 1/5
• [Miscellaneous Application] outcomes — The Notice of Motion application dated 16th October 2019 and filed on 17th October 2019 has no merits and is hereby dismissed.: 1/1

Writing characteristics

• Median judgment length ~18810 words
• Includes panel decisions

Citation patterns

• Avg cited authorities/decision: 0.3
• Frequently applied statutes: Tax Appeals Tribunal Act (2), East African Community Customs Management Act 2004 (1), Tax Payer Appeal Act (TPA) (1), Kenya Revenue Authority Act (1), Income Tax Act (1)