Kenya Revenue Authority-DCI KRA Unit & another v Google Kenya Limited & 4 others [2020] KECA 672 (KLR)
The bottom line
#Kenya's Court of Appeal refused KRA extra time to serve its appeal notice against Google Kenya, because no satisfactory explanation was given for the delay.
What this practically means
#Executive summary
#Key legal issues
#Whether the explanation for failure to serve the notice of appeal was satisfactory
The explanation was unsatisfactory: no evidence of service at all, and the characterisation of the omission as 'inadvertent' without more does not explain the delay
Having filed the notice on 25 October 2018, the applicants did not show why it was not served or why service awaited endorsement by the Deputy Registrar. The Kencell principle that mistakes of counsel should not be visited on a party does not avail where no satisfactory explanation is offered.
Whether the delay of about four and a half months in filing the Rule 4 application was explained
No explanation whatsoever was offered for filing the application only on 26th August 2019
The application to strike out was filed on 3rd April 2019 and the present application was not lodged until 26th August 2019; the applicants offered no explanation at all for that period, weighing against extension.
Timeliness of the notice of appeal and letter bespeaking proceedings
The notice of appeal dated 23rd October 2018 and the letter bespeaking proceedings were duly filed on 25th October 2018, within the 14-day period under Rule 75(2)
Judgment was delivered on 22nd October 2018, so the filing was within time under Rule 75(2). The letter was also copied to the respondent's advocates, as evidenced by their stamp. The defect lay in service, not lodging.
Chances of the appeal succeeding
The court declined to decide, noting that the appellants' own grounds appeared to acknowledge the magistrate's order was wrongly directed at the respondent
Ground (e) of the application described the order against Google as an inadvertent error of the Chief Magistrate not contested by the applicants, suggesting the appeal's merits were weak; the court held it was not for it to decide that question.
Legal principles established
#- Extension of time is an equitable remedy, not a right, granted at the court's discretion to a deserving party who must lay a basis and explain the delay to the court's satisfaction
Court orders
#- 1.The application dated 16th August 2019 is declined and dismissed
- 2.Costs to the 1st respondent only, as the other parties did not participate in the motion
- On appeal from
- High Court of Kenya
- Jurisdiction invoked
- Rule 4 of the Court of Appeal Rules
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Kenya Revenue Authority-DCI KRA Unit & another v Google Kenya Limited & 4 others [2020] KECA 672 (KLR)", Case Analysis (2020). Court of Appeal Application (extension of time) dated 16th August 2019. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2020/672/eng@2020-05-08
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.