Kenya Revenue Authority v Aries Auto Sprays [2002] KECA 249 (KLR)
The bottom line
#Kenya Revenue Authority's appeal was struck out because it never filed the document that officially starts an appeal, and it had to pay costs.
What this practically means
#Executive summary
#Questions the Court framed
#The issues the Court set itself to decide, in its own words.
- 1.Whether the appeal could proceed in the absence of a valid Notice of Appeal
Key legal issues
#Whether an appeal can be maintained without a valid Notice of Appeal
The appeal fails for want of a valid Notice of Appeal and is struck out with costs
Counsel for the appellant conceded that without a valid Notice of Appeal the appeal could not stand, and the court agreed with that concession. The Notice of Appeal is the foundational document instituting an appeal; absent it, the Court of Appeal has no competent appeal before it and the only course is to strike the appeal out, with costs to the respondent including the costs of the application.
Legal principles established
#- An appeal before the Court of Appeal fails and will be struck out where there is no valid Notice of Appeal instituting it
Court orders
#- 1.The appeal is struck out
- 2.The appellant to pay the costs of the appeal including the costs of the application
The bench
#One judgment of the whole court — no separate or dissenting opinions.
- On appeal from
- High Court of Kenya at Kisumu
- Misc. Civil Application No. 40 of 1998
- Jurisdiction invoked
- Appeal to the Court of Appeal under the Appellate Jurisdiction Act / Constitution (not expressly stated in the ruling); the appeal failed for want of a valid Notice of Appeal
Relief refused
#The appellant's appeal against the ruling and order of the High Court dated 25th October 1999
Counsel for the appellant conceded that in the absence of a valid Notice of Appeal the appeal must fail
Costs
The appeal was struck out with costs, including the costs of the application, payable by the appellant
Quotable passages
#Verbatim from the judgment, each located to the page it appears on in the official PDF — so these can be cited and checked directly.
Mr. Ombwayo for the appellant concedes and rightly so in our view that in the absence of a valid Notice of appeal the appeal fails. It is struck out with costs including the costs of the application.
Issues in the judgment
#The ruling is extremely brief and does not state the statutory basis of the appeal or the procedural rules governing the Notice of Appeal; the jurisdiction basis had to be inferred from the appeal format
The signature block for A. A. Lakha reads 'JUDGE' rather than 'JUDGE OF APPEAL', though the coram identifies him as a Judge of Appeal
Key timeline
#Practical implications
#Frequently asked questions
#Later judgments citing this (2)
#Judgments in the corpus that rely on this one. Where the Court said how it treated the authority, that is shown.
- Kenga v Leshao & 18 others (Environment and Land Case 90 of 2019) [2026] KEELC 633 (KLR)[2026] KEELC 633 (KLR)4 Feb 2026
- Eric Keter & 6 others v Isaiah Kiplagat & 2 others [2004] KECA 167 (KLR)[2004] KECA 167 (KLR)8 Oct 2004
Cite this brief
#Cite this brief
Caselaw, "Kenya Revenue Authority v Aries Auto Sprays [2002] KECA 249 (KLR)", Case Analysis (2002). Civil Appeal (Application) No. 239 of 2000. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2002/249/eng@2002-06-14
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.