Masoud v Kenya Revenue Authority (Civil Appeal (Application) E048 of 2023) [2024] KECA 1733 (KLR)
The bottom line
#Kenya's Court of Appeal refused to strike out KRA's appeal, confirming records filed within court-ordered timelines stand and supplementary records need no leave.
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 respondent's Record of appeal, filed on 4th April 2023, was filed out of time under rule 84 so as to render the appeal incompetent
- 2.Whether the omission of the trial judge's notes of proceedings rendered the Record of appeal defective
- 3.Whether the Supplementary Record of appeal filed on 17th April 2023 required leave of the Court
Key legal issues
#Compliance with court-ordered timelines for filing the Record of appeal
A Record of appeal filed pursuant to a court order fixing a 45-day period, and filed within 39 days of that order, cannot be struck out as filed out of time under rule 84
The Court had, in its stay ruling of 24th February 2023, directed the respondent to file and serve the Record of appeal within 45 days. The respondent filed on 4th April 2023, being 39 days later. Rule 3 governs computation of time. Since the Record was filed within the period fixed by the Court, the application to strike it out was unwarranted and unnecessary.
Whether leave is required to lodge a supplementary record of appeal
Rule 94(3) permits an appellant to lodge a supplementary record of appeal at any time without leave
Rule 94(3) is explicit in permitting an appellant to lodge a supplementary record of appeal at any time and serve it on respondents who have complied with rule 81. The respondent explained that typed proceedings were not ready when the main record was filed; it filed the supplementary record on 17th April 2023 after obtaining the certified typed proceedings. That course cannot be faulted.
Legal principles established
#- Parties are bound to comply with directions and timelines fixed by the Court, including timelines for filing a Record of appeal fixed in a stay ruling
- Under rule 94(3) of the Court of Appeal Rules, 2020, an appellant may lodge a supplementary record of appeal at any time without leave of the Court
Court orders
#- 1.The applicant's Notice of Motion dated 15th August 2023 is dismissed
- 2.Costs awarded in the appeal
The bench
#One judgment of the whole court — no separate or dissenting opinions.
Wrote the judgment
Wrote the judgment
Wrote the judgment
- On appeal from
- Employment and Labour Relations Court, Mombasa
- Jurisdiction invoked
- Rules 84, 88 and 94(3) of the Court of Appeal Rules, 2020 - interlocutory application within a pending appeal
Relief refused
#Striking out of the respondent's appeal and Record of appeal
The Record of appeal was filed within the 45-day period fixed by the Court's order of 24th February 2023, and the Supplementary Record required no leave under rule 94(3)
Costs of the application
Application dismissed; costs ordered in the appeal against the applicant
Costs
Costs in the appeal.
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.
In sum, the applicant's Notice of Motion dated 15th August 2023 is unmerited, and is accordingly dismissed. Costs in the appeal.
This means that the respondent was entitled to lodge a supplementary record of appeal at any time and without leave of this Court.
we find that the applicant's application to strike out a Record that was filed pursuant to an order of this Court was unwarranted and unnecessary.
Issues in the judgment
#The judgment inconsistently states the date of the stay ruling as both 24th February 2023 and 23rd February 2023
Counsel for the applicant stated he would rely on written submissions, but the record does not disclose any written submissions filed
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Masoud v Kenya Revenue Authority (Civil Appeal (Application) E048 of 2023) [2024] KECA 1733 (KLR)", Case Analysis (2024). Notice of Motion dated 15th August 2023 (Civil Application). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2024/1733/eng@2024-12-06
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.