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Court of AppealDismissedNot stated in the judgment· [2026] KECA 830 (KLR)

Commissioner of Domestic Taxes v Inchcape Shipping Services (K) Limited (Civil Appeal (Application) E195 of 2021) [2026] KECA 830 (KLR)

Court of Appeal
30 April 2026
JNJoel NgugiPLPaul LilanMSMunyao J. Sila
256 words in judgment
View original judgmentRead on Kenya Law Watch case
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The bottom line

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Kenya's Court of Appeal upheld a single judge's decision allowing a taxpayer to appeal late, rejecting the tax authority's bid to strike the appeal out.

What this practically means

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Executive summary

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This short full-bench decision of the Court of Appeal at Nairobi, delivered on 30th April 2026 by Ngugi, Lilan and Sila JJA, disposed of a reference under Rule 57 of the Court of Appeal Rules, 2022 together with an application dated 21st May 2021, both brought by the Commissioner of Domestic Taxes as respondent. The Commissioner sought to set aside the ruling of Kimaru JA of 10th November 2022, by which the appellant had been granted leave to file a memorandum and record of appeal out of time, and further sought that the appeal be struck out as having been filed out of time. The court observed that the application before it was materially identical to one it had comprehensively determined in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes v W.E.C Lines Kenya Limited, in which the reference from the single judge's decision was found to lack merit and the application to strike out the appeal was refused. Rather than re-determine the issues, the bench ordered that the W.E.C Lines ruling apply mutatis mutandis to the reference and application before it. The effect is that the single judge's ruling granting the appellant leave to appeal out of time stands, the appeal is not struck out, and the Commissioner's reference and application fail. No costs order is recorded. The decision confirms the court's settled position on such applications and, as a full-bench ruling, binds single judges and lower courts in like matters.

Key legal issues

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Whether leave to appeal out of time granted by a single judge should be set aside and the appeal struck out

Holding

The reference and application were dismissed by adopting, mutatis mutandis, the court's comprehensive determination in the W.E.C Lines case.

Reasoning

The court noted that the application before it was materially similar to one it had already determined in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes v W.E.C Lines Kenya Limited, in which it declined to set aside the single judge's grant of leave or to strike out the appeal. Rather than re-hearing the matter, the bench applied that ruling to the present reference and application. The full-bench ruling thereby binds the parties here and, as a decision of the Court, lower courts and single judges of the Court of Appeal in like matters.

p. 1

Legal principles established

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  • The determination in the W.E.C Lines reference applies mutatis mutandis to identically framed references and strike-out applications by the Commissioner of Domestic Taxes

Court orders

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  1. 1.The ruling in Nairobi Civil Appeal (Application) No. E198/2021, The Commissioner of Domestic Taxes v W.E.C Lines Kenya Limited to apply mutatis mutandis to the reference and application herein

Authorities

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Legislation

  • Court of Appeal Rules, 2022Rule 57

Cases cited (1)

  • The Commissioner of Domestic Taxes v W.E.C Lines Kenya Limited
    Nairobi Civil Appeal (Application) No. E198/2021
On appeal from
Court of Appeal (single judge)
Jurisdiction invoked
Rule 57 of the Court of Appeal Rules, 2022 (reference from decision of a single judge)

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, "Commissioner of Domestic Taxes v Inchcape Shipping Services (K) Limited (Civil Appeal (Application) E195 of 2021) [2026] KECA 830 (KLR)", Case Analysis (2026). Not stated in the judgment. Source: https://new.kenyalaw.org/akn/ke/judgment/keca/2026/830/eng@2026-04-30

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