Twiga Chemical Industries Limited v Commissioner of Custom Services
The bottom line
#Kenya's Court of Appeal allowed Twiga Chemical to file its tax appeal record 16 days late, showing short delays with honest explanations can be excused.
What this practically means
#Executive summary
#Key legal issues
#Exercise of the Single Judge's discretion under rule 4 to extend time
The discretion is wide and unfettered but must be exercised judiciously, applying the established guidelines of length of delay, reason for delay, arguability and prejudice.
The court restated the rule 4 principles from Mwangi v Kenya Airways and Leo Sila Mutiso. It found the 16-day delay not inordinate, the reasons plausible given the uncertainty over whether the statutory timelines in tax appeals referred to filing a notice of appeal or lodging the record, and no prejudice to the respondent who never objected and did not respond to the motion.
Prejudice to the respondent where no opposition is filed
Where the respondent fails to respond to an extension of time application despite service and has expressed readiness to proceed, no prejudice arises.
The respondent was served electronically with the application and hearing notice but filed no response and at no point objected to the timeliness of the appeal. The judge treated this non-response and prior willingness to proceed as confirming that allowing the extension occasioned no prejudice.
Legal principles established
#- In deciding an application to extend time under rule 4, the court considers the length of the delay, the reason for the delay, the chances of the appeal succeeding, and the degree of prejudice to the respondent.
Court orders
#- 1.Extension of time for lodgment of the record of appeal from 11th May 2019 to 27th May 2019
- 2.The record of appeal dated 24th May 2019 and lodged in the Court of Appeal on 27th May 2019 deemed duly and properly filed and served
- 3.Costs of the motion to abide the outcome of the intended appeal
- On appeal from
- High Court
- Income Tax Appeal No. 4 of 2025
- Jurisdiction invoked
- Rule 4 of the Court of Appeal Rules, 2022 (Single Judge jurisdiction to extend time)
Key timeline
#Practical implications
#Frequently asked questions
#Cite this brief
#Cite this brief
Caselaw, "Twiga Chemical Industries Limited v Commissioner of Custom Services", Case Analysis (2025). Income Tax Appeal No. 4 of 2025 (extension of time motion dated 24th July 2025). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2025/1854/eng@2025-11-07
Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.