Maka Beta
Read this first — limitations.
- Patterns reflect published decisions only.
- This is not an assessment of private character, integrity or bias.
- Outcome distributions are per case-type and not comparable across courts/years.
- Based on 3 decision(s); small samples are indicative only.
- Name normalization is automatic and may merge or split judges incorrectly.
Main subject areas
Activity
Published decisions from 2020 to 2025; busiest year 2025 (2 decisions).
Documented outcomes by case type
- Tax Appeal: The Appellant's Notice of Appeal was dismissed. (1); Appeal reinstated (1)
- Criminal Appeal: The conviction and sentence were set aside. (1)
- Succession Dispute: The application for revocation of the grant of letters of ad (1)
Counts are per published decision as classified by AI; not comparable across courts or years.
Most-cited legislation
- Tax Procedures Act (1)
- Tax Appeals Tribunal Act (1)
- Sexual Offence Act No. 3 of 2006 (1)
- Criminal Procedure Code Chapter 75 (1)
- VAT Act (1)
- Constitution of Kenya, 2010 (1)
Documented reasoning patterns
- Most common procedural postures: Application for lifting and vacating a caveat (1), Appeal from a decision to issue additional tax assessments (1), Appeal from a decision to strike out an appeal (1)
- [Tax Appeal] outcomes — The caveat is lifted with conditions: 1/3, Affirmed the additional tax assessments: 1/3, The appeal is struck out: 1/3
Writing characteristics
- Median judgment length ~23466 words
- Includes panel decisions
Remedy patterns
- Lifting of caveat (1)
- Restraining order on disposal of property (1)
Citation patterns
- Avg cited authorities/decision: 1.0
- Frequently applied statutes: Tax Procedures Act (1), Tax Appeals Tribunal Act (1), Tax Procedures Act, 2015 (1), Value Added Tax Act, 2013 (1)
Sample decisions
Senco Limited v Commissioner of Domestic Taxes (Miscellaneous Tax Appeal E138 of 2023) [2023] KETAT 989 (KLR) (1 December 2023) (Ruling)
Tax Appeals Tribunal · [2023] KETAT 989 (KLR) · 1 December 2023
Mount Kenya Breweries Limited v Commissioner of Investigation & Enforcement (Tax Appeal E111 of 2023) [2024] KETAT 746 (KLR) (24 May 2024) (Judgment)
Tax Appeals Tribunal · [2024] KETAT 746 (KLR) · 24 May 2024
Throughout General Supplies Limited v Commissioner of Domestic Taxes (Tax Appeal E1120 of 2024) [2025] KETAT 334 (KLR) (8 August 2025) (Judgment)
Tax Appeals Tribunal · [2025] KETAT 334 (KLR) · 8 August 2025