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Court of AppealDismissedNotice of Motion dated 27th November 2024 (Civil Appeal, Mombasa)

Mazeras Kenya (EPZ) Limited v Kenya Revenue Authority (Civil Appeal (Application) E134 of 2024) [2025] KECA 2067 (KLR)

Court of Appeal of Kenya
5 December 2025
AMA. K. MurgorKLDr. K. I. LaibutaGNG. W. Ngenye-Macharia
1,286 words in judgment
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The bottom line

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Kenya's Court of Appeal confirmed KRA's appeal notice was filed on time, dismissing Mazeras' attempt to strike it out, with costs.

What this practically means

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Executive summary

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This is a ruling of the Court of Appeal at Mombasa (Murgor, Laibuta and Ngenye-Macharia, JJ.A) on a Notice of Motion dated 27th November 2024 by Mazeras Kenya (EPZ) Limited seeking to strike out a Notice of Appeal filed by the Kenya Revenue Authority as having been instituted out of time. The trial court's judgment was delivered on 6th November 2024. The applicant argued that the 14-day period under rule 77(2) of the Court of Appeal Rules, 2022 lapsed on 20th November 2024, and that since the payment receipt was dated 21st November 2024, the Notice of Appeal could only be deemed filed on payment of fees, relying on paragraph 8(3) of the Electronic Case Management Practice Directions, 2021 and on Arale v IEBC. The respondent countered that the Notice of Appeal was filed on 20th November 2024, within time, and served on 21st November 2024 under rule 79. The Court held that time began running on 7th November 2024 and the window lapsed on 21st November 2024; since the Notice was filed on 20th November 2024, fees were paid on 21st November 2024 as shown on the receipt, and service occurred the same day, the Notice of Appeal was duly filed and served within the prescribed timelines. Counsel for the applicant conceded at the hearing that filing was on time, and his claim that the receipt was dated 22nd November was contradicted by the record. The application was dismissed with costs to the respondent. The decision below (the trial court judgment of 6th November 2024) was not disturbed; this ruling concerned only the competency of the appeal process.

Key legal issues

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01

Whether the Notice of Appeal was filed out of time under rule 77(2) of the Court of Appeal Rules, 2022

Holding

The Notice of Appeal was filed within time. The decision was delivered on 6th November 2024; time ran from 7th November 2024 and lapsed on 21st November 2024. The Notice was filed on 20th November 2024, fees paid and service effected on 21st November 2024.

Reasoning

The court applied rule 77(2), computing the 14-day period from the day after delivery of the decision, expiring 21st November 2024. The record showed filing on 20th November 2024 and payment of the requisite fees on 21st November 2024, as attested by the receipt on record. Counsel for the applicant conceded filing was on time; his assertion that the receipt was dated 22nd November was contradicted by the record. Service under rule 79 occurred on the filing date. The notice was therefore duly filed and served within the prescribed timelines.

p. 3

Legal principles established

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  • A notice of appeal is the primary document that triggers the jurisdiction of the Court of Appeal and is a jurisdictional pre-requisite.
  • Time for lodging a notice of appeal under rule 77(2) runs from the day after the decision is delivered, and a notice of appeal filed and fees paid within the 14-day window, even if served on the last day, is duly filed.

Court orders

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  1. 1.The Notice of Motion dated 27th November 2024 is dismissed
  2. 2.Costs of the application to the respondent
On appeal from
the superior court (trial court)
Jurisdiction invoked
Rule 86 of the Court of Appeal Rules, 2022 (inherent appellate jurisdiction over notices of appeal lodged in the Court)

Key timeline

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Practical implications

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Frequently asked questions

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Cite this brief

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Cite this brief

Caselaw, "Mazeras Kenya (EPZ) Limited v Kenya Revenue Authority (Civil Appeal (Application) E134 of 2024) [2025] KECA 2067 (KLR)", Case Analysis (2025). Notice of Motion dated 27th November 2024 (Civil Appeal, Mombasa). Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2025/2067/eng@2025-12-05

Suggested citation format for research notes or client memos. Always verify the original judgment before relying on any point.